The general idea of the 2023 annual comprehensive income settlement has not changed, and the State Administration of Taxation has elaborated in Announcement No. 2 of 2024, and only a few places have made minor adjustments, such as:
For those who need to do the agency, the confirmation time of the final settlement agency will be further extended, and it is no longer required to confirm the entrustment relationship with the unit before April 30;
For taxpayers who fail to declare and pay back taxes in full, the provisions on the service of relevant documents for final settlement are further clarified, so as to urge taxpayers who have not declared and paid taxes in full to fulfill their tax obligations in accordance with the law.
Considering the late Spring Festival holiday this year, the starting time of the final settlement appointment tax processing will be adjusted to February 21, and the scope of "pre-filling" has been further expanded, and it is easier and easier to fill in the information for tax refund.
For example, last year, it was necessary to manually upload the personal pension payment voucher, but this year you can declare it "one-stop" and choose to deduct it in the final settlement.
After updating the IIT app, click "Enter the special page" of the 2023 Annual Comprehensive Income Settlement to view the introduction of the 2023 Annual Tax Settlement Policy and the requirements for making an appointment. Please note that if you do not make an appointment in advance, you may not be able to complete the final settlement from March 1 to March 20 and get the tax refund in time.
The IIT app provides "Policy Introduction", "Preparation for Final Settlement" and "Frequently Asked Questions" for final settlement.
Taxpayers who need to handle the final settlement can view the operation steps from the policy introduction, click "Make an appointment", select the specific time they want to handle, and file a tax return on the day of the appointment.
Before handling the specific final settlement, taxpayers can click "Preparation for Final Settlement" to view their "Income Information" and "Special Additional Deduction Information", or enter the "Bank Card Information" of the tax refund into the system in advance.
If the taxpayer has already applied for a tax refund in the previous year, the system retains the bank card information provided by the taxpayer before, we only need to check the relevant information to see if there is any need for adjustment.
The IIT app also lists some common problems in the final settlement, and provides a consultation function for taxpayers to inquire about various problems encountered in the final settlement.
Some of the issues that everyone is concerned about when filing tax returns!
1.The choice of the tax calculation method of the year-end bonus.
The tax calculation method of year-end bonus is different, and the individual income tax that needs to be paid is different, which will directly affect the amount of tax refund. An easy way to do this is to try them individually.
In the salary income of the individual income tax system, find the "bonus tax method selection", select "separate tax calculation" and "tax calculation all incorporated into comprehensive income" respectively, to see which method calculates the tax amount is smaller, and see if it can be refunded in combination with the withholding and prepayment situation.
Note: When individual units prepay the tax for year-end bonuses, they are directly incorporated into the comprehensive income and declared, in this case, they cannot choose by themselves. If an individual finds that it is more tax-efficient when calculating taxes separately, he or she can contact the tax preparer of the unit to change it.
2.Special additional deductions are not deducted or are not fully deducted.
1) This item is more likely to be deducted from the serious illness expenses at the time of final settlement. When filling in the serious illness expenses, you can directly inquire through the "National Medical Insurance Service Platform" APP.
Q: Can the serious illness medical expenses of the taxpayer's spouse, parents and children be deducted before tax?
Answer: The medical expenses incurred by the taxpayer can be deducted by himself or his spouse; Medical expenses incurred by minor children can be deducted by one of their parents; At present, the taxpayer's parents are not included in the scope of medical deduction for serious illness.
Interpretation] The deduction limit for serious illness medical expenses is calculated separately, and the maximum deduction limit per person is 80,000 yuan, and taxpayers can directly inquire about the "total annual expenses", "total annual self-paid amount" and "amount in line with the individual income tax deduction policy for serious illness medical treatment" through the "National Medical Insurance Service Platform" APP, and fill in the special additional deduction information.
2) For taxpayers who purchase their first house in the current period, they need to pay attention to the following issues in the process of filling in, and the loan contract number and real estate title certificate number are often filled in incorrectly.
Q: To enjoy the special additional deduction of housing loan interest, which number is the housing certificate on the real estate ownership certificate?
A: It is the number shown on the house ownership certificate or real estate title certificate. For example, Jing (2018) Chaoyang Real Estate No. 0000000, or Su Fang Di (Ning) Zi (2017) No. 000000. If you have not yet obtained the house ownership certificate or real estate ownership certificate, but there is a house sale contract or a house pre-sale contract, fill in the number on the contract.
Interpretation] There are two numbers on the real estate title certificate, and the number on the previous page cannot be filled. In addition, the number information of the loan contract can be queried through the mobile app of the lending bank, and the "loan contract number for individual income tax declaration" can be clearly queried in the loan details, which can be directly copied and filled in.
3) If the taxpayer has a public welfare donation deduction, it is also necessary to prepare a "donation voucher" in advance, and provide the name of the recipient and the donation voucher number.
4) In addition, since this year's four comprehensive income systems are all pre-filled, there is a withholding and prepayment of overpaid tax such as income from labor remuneration, which can be directly reflected in the tax refund amount, and there is no need to fill it in by yourself.
As long as the calculated tax payable is less than the withholding tax amount, you can apply for a tax refund.
*: Intermediate Accounting Title of Zhengbao Accounting Online School, State Administration of Taxation, Zhengbao Accounting Online School, etc.