Individual income tax refers to the income obtained by individuals from various **, which shall be paid to the state in accordance with the law. The declaration and payment of individual income tax is the obligation and responsibility of every taxpayer. If taxpayers forget to file individual income tax, or need to pay the difference, then they can make up the declaration online, which is convenient and fast.
There are two ways to make up the individual income tax online, one is through the "Individual Income Tax" APP, and the other is through the electronic tax bureau for natural persons**. Both methods require taxpayers to first go through real-name authentication, then fill in the relevant information according to the system prompts, upload the necessary supporting materials, and finally submit the declaration form. The advantage of online supplementary filing is that taxpayers can operate anytime and anywhere, saving time and costs, and also reducing tax risks.
The precautions for filing individual income tax online are as follows:
The time for online supplementary declaration is from March 1 to June 30 of each year, beyond which the online supplementary declaration can no longer be carried out, and the supplementary declaration can only be made through other means.
The objects of the online supplementary declaration are taxpayers who meet the conditions for annual final settlement, mainly including the following categories:
Taxpayers with foreign income;
Taxpayers with more than one withholding agent;
Taxpayers with comprehensive income and business income;
Taxpayers who enjoy the special additional deduction policy;
Taxpayers who enjoy preferential tax policies;
The result of the online supplementary declaration is to determine whether it is necessary to pay back tax or refund the overpaid tax according to the actual situation of the taxpayer. If you need to pay back taxes, taxpayers can pay them through online banking, Alipay, WeChat, etc. If there is a need to refund the overpaid tax, the taxpayer can apply for a refund through the system or go to the tax authorities to go through the refund procedures.
Online supplementary declaration of individual income tax is a convenient way to help taxpayers fulfill their tax obligations in a timely manner and enjoy legitimate rights and interests, which is also conducive to national tax administration and social fairness and justice.