Annual personal income tax.
Confirmation of special additional deduction information.
InDecember 1It's officially begun.
But recently, some citizens have received it.
Because of the wrong filling in the additional deduction of individual income tax.
Retroactive taxes and late fees incurred.
The retrospective date can be traced back to 2020 at the earliestWrongful reporting is required to make a retroactive payment.
Taxes and late fees.
I completed the personal reconciliation in May this year, but I didn't expect to be notified of a mistake last month, and I also incurred a late fee. Ms. Zhao, a citizen, received a text message notice from the competent tax authorities last month, and found that there was an error in the additional deduction for education in 2022, and she not only had to pay the tax difference of more than 300 yuan, but also had to bear a late fee of 23 yuan.
Ms. Zhao communicated with the relevant people in charge of taxation authorities and found the reason for the wrong filling, "I saw that my teaching qualification was in the national occupational catalog, so I filled in the declaration information in the special additional deduction for education, and now I know that I need to get a certificate to count."
Ms. Zhao is not alone, and some citizens who have been notified to pay back taxes have recently said that they have been charged a late fee. There are also many reasons for the "excess" to fill in the wrong amount, not only including Ms. Zhao's mistake about the effective time of the continuing education certificate, but also because of the excessive proportion of the special additional deduction filled in with others, such as the sisters who filled in 100% of the special additional deduction for supporting the elderly.
Recently, the tax authorities have conducted big data analysis on taxpayers' special additional deductions, and if they find that the wrong declaration, especially the "excessive" declaration, they will remind taxpayers to self-check through text messages, **, etc.
Tax-related sources pointed outWhen you receive a notification,It may be that the total amount of special additional deductions and the amount reported by other taxpayers exceeds the prescribed standardPlease check the information in time, pay the tax and late fee as required, and accurately modify the declaration of special additional deductionsAvoid making mistakes again.
Late payment fees cannot be directly exempted
It is worth noting thatThe individual income tax late fee is a kind of fine, which is added on a daily basis, and if the amount of supplementary payment is high and the arrears are long, the late payment fee may also be as high as nearly 10,000 yuan. According to the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation or other mistakes, the tax authorities may recover the tax and late payment penalty within three yearsIn special circumstances, the retrospective period may be extended to five years. Some citizens raised objections to the late fee, "It was found out that it was wrong, we are willing to pay more money, but it was all approved at the time, and now we come to recover it and charge a late fee, is it reasonable?"Is it possible to communicate the waiver?A tax-related person said: "The late payment fee for individual income tax cannot be directly exempted, and any problems can be solved by means of administrative reconsideration." "It is also worth noting that the taxpayer's tax declaration is included in personal credit management, which means,If you do not pay the difference tax and late payment fee according to the regulations, it will have an impact on your personal credit. If it is confirmed that the information is incorrectHow do I correct it?
Step 1, log in to the individual income tax app, and click [I want to do tax].
Step 2, click [Special Additional Deduction Modify and Void].
Step 3to find the year and information that you want to modify (void).
Step 4, check whether the relevant special additional deduction information is correct, if there is any error, click Modify or invalidate. "Modify": means that you and the co-reporter share the special additional deduction with the co-report, but you need to ensure that the total proportion of both parties does not exceed 100%."Invalid": It means that I will no longer enjoy the special additional deduction in the relevant year, and the co-reporter will enjoy it.
Step 5If the total amount of the reported amount exceeds the specified standard, click [Modify Deduction Ratio].
Step 6, select the correct deduction ratio, click [Confirm Modification], and the modification is complete!
Step 7After completing the modification or invalidation of the special additional deduction, if the correction of the previous year's tax settlement data is involved, the system will pop up a prompt to correct the year-end tax settlement, click [Go to view].
Step 8, enter the "Declaration Inquiry (Correction and Void Declaration)" screen, and click to select the corresponding year.
Step 9, enter the "Declaration Record Details" screen, click [Correct], and complete the corresponding year-end tax settlement correction declaration.
Step 10, enter the "Standard Declaration" interface, click [Next] continuously until the "Prompt" appears, click [Continue] to complete the declaration, if the correction involves the payment of back taxes and late fees, the back taxes and late fees should be paid simultaneously. Recommended readings in previous issues
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end**: Yangtze River** (ID: whcjrb) (reporter Zhou Lianqin) Editor: Yang Hongling.
Editor in charge: Jiang Wentao.