Refundable or additional tax amount = [(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - eligible public welfare and charitable donations) Applicable tax rate - quick deduction] - prepaid tax.
Precautions for the annual final settlement of individual income tax comprehensive income.
The annual reconciliation of individual income tax can be declared from March 1, 2024.
If you need to make an appointment between March 1, 2024 and March 20, 2024, you need to make an appointment in advance, and the start date of the appointment is February 21, 2024, if you choose to apply after March 20, 2024, you do not need to make an appointment, just apply directly.
The annual reconciliation of individual income tax comprehensive income is not for everyone, and it is not necessary to handle it for the following four situations:
1) The final settlement needs to pay tax but the comprehensive income does not exceed 120,000 yuan for the whole year;
2) The amount of tax to be paid in the final settlement does not exceed 400 yuan;
3) The amount of tax prepaid is consistent with the amount of tax payable in the final settlement;
4) Those who meet the conditions for tax refund but do not apply for tax refund.
Precautions:
1.Check the income in the individual income tax app, whether there is any false income that leads to overpaying taxes.
2.See if all the deductions have been deducted, special deductions, special additional deductions and donations, and other deductions have been deducted.
3.It is more cost-effective to calculate how to calculate the tax of the year-end bonus.