The first day of tax refund: someone makes up 180,000 yuan, but someone returned 30,000 yuan, and the truth was revealed.
March 1 was the first day of the tax refund, and one individual not only did not receive the tax refund, but also recovered 180,000 yuan tax, what's going on? Declare in advance that completing the annual individual income tax final settlement does not necessarily mean that you will be able to get a tax refund, and there are generally three situations, namely no deduction and no tax refund, tax refund and tax deduction. Of course, the need for tax deduction does not mean that tax evasion was carried out before, but the tax deduction is only required when the monthly individual income tax was less prepaid last year. There are many cases of tax arrears, and there are two main ones.
First of all, the choice of tax calculation method for year-end bonuses is unreasonable.
When conducting annual accounting, it is necessary to choose the tax calculation method of year-end bonus (also known as annual one-time bonus). There are two ways to calculate the year-end bonus: one is to combine the year-end bonus with the monthly salary, allowance, quarterly bonus, etc., which is called consolidated taxation; The other is to calculate the monthly income and calculate the individual income tax separately for the year-end bonus, which is called separate taxation.
In this case, the year-end bonus that must be paid as an individual tax is calculated using a separate calculation table for the general fiscal unit, and in this case, the treatment of the year-end tax settlement can be changed to a consolidated tax payment.
The question is: which method to use? Let's be honest, everyone's situation is different, and there is no one answer, but there is a basic principle, and that is to choose what is good for you and the least amount of total tax.
When doing the annual accounts, you can cancel the results of the submitted declaration up to 5 times, and as far as I remember, you have to go to the tax office more than 5 times. Therefore, it is best to try to pay taxes in combination and separately, choosing the most economical one.
Some people can't figure it out for a long time, and choose a tax calculation method that is unfavorable to them. For example, if the unit is declared according to separate tax calculation, it will be changed to consolidated tax calculation when the annual accounting is carried out, and the individual income tax amount generated by the consolidated tax calculation is higher, so it has to pay back taxes. If you change to pay taxes separately, you don't have to pay back taxes.
Second, if you work for more than two companies, you will pay taxes separately.
Most people only have one job, but this does not exclude that some people work in different companies, have multiple part-time jobs, and need to pay wages for each job, and when calculating the personal income tax of each company financially, a deduction of 5,000 yuan per month and a fixed deduction of 60,000 yuan per year, the deduction is doubled.
Maybe you don't understand, so I'll give you a simple example.
Let's say Zhang San works for Company A and Company B. In 2023, he will earn $70,000 in Company A and $90,000 in Company B. Each person does not enjoy the exemption of 60,000 yuan per year, which is deducted by the finance of company A when deducting tax on behalf of Zhang San, who only needs to pay tax according to the taxable income of 10,000 yuan, and the annual tax payment is 300 yuan; b. The company's finance also deducts 60,000 yuan when declaring taxes, and Zhang San pays 30,000 yuan of taxes, with an annual tax amount of 900 yuan; A total of 1,200 yuan of individual income tax is prepaid.
As mentioned earlier, each person can only enjoy a fixed deduction of 60,000 yuan per year, and Zhang San enjoyed it twice, with a total deduction of 120,000 yuan, which is required at the annual final accounts"Error correction", can only be deducted once, Zhang San in the two companies to obtain a total of 160,000 yuan (70,000 yuan + 90,000 yuan), after deducting 60,000 yuan of fixed deduction according to 100,000 yuan to calculate the individual income tax, must pay 7,480 yuan of individual income tax.
Last year, Zhang San only paid 1,200 yuan of personal income tax, and should pay 7,480 yuan of personal income tax, and after the annual final accounts, Zhang San needed to recover 6,280 yuan of personal income tax.
Someone who sees this may ask: Is it possible not to pay the taxes owed? If you owe less than $400, that's okay because laws and regulations stipulate that less than $400 is not required to be paid annually.
If the amount of tax owed exceeds 400 yuan, you must pay it back, otherwise you will be suspected of tax evasion, you must pay a late fee, or even be fined by the tax authorities.
Continuing with the above example, let's assume that Zhang San did not pay the back tax of $6 280 within the prescribed time.
In addition to the refund and compulsory payment of the tax of 6280 yuan, a late fee of 5/10,000 per day is also required, so that the tax refund for one day of late payment needs to be paid 314 yuan, 314 yuan, 157 yuan for 50 days of late payment, 314 yuan for 100 days of late payment, etc. In addition, for serious cases, the tax authorities can also impose fines ranging from 50% to 5 times the tax payable, and the tax of 6,280 yuan corresponds to a fine of 3,140 to 31,400 yuan.
In addition, some netizens said that they received more than 30,000 yuan in tax refunds, what is going on? First of all, people have a high income, which is a prerequisite, and low-income people have a low prepayment of taxes, and it is impossible to get a high tax refund. Secondly, there was no declaration last year"Supporting the elderly"、"Children's education"and other special additional deductions, which should be supplemented when the annual final settlement is made, and a one-time deduction of a large amount of income will greatly reduce the individual income tax that needs to be paid. Finally, there's another item called:"Serious illness medical programs"The special additional deduction can only be declared at the time of annual final settlement. For example, this can be a bit difficult to understand. Assuming that Li's taxable income in 2023 is 1.2 million yuan, according to the tax rate table, 45% of the taxable income and 181,920 yuan of quick deduction are applicable, and a total of 35 taxes need to be prepaid80,000 yuan.
This year, at the time of final settlement"Supporting the elderly"(Up to 360,000 yuan)."Children's education"(2. Deductible per child.)40,000 yuan) to be made up; In addition, the exemption amount of medical insurance in 2023 is 40,000 yuan, which can be deducted according to the regulations$5. Li Si's taxable income will be reduced to 11550,000 yuan, 320,000 yuan tax to be paid. Last year he paid 35 personal income tax80,000 yuan, 320,000 yuan should be paid, and 380,000 yuan, you can apply for tax refund after the annual final settlement.
Therefore, after the annual accounts, if you see that the amount of tax owed exceeds 400 yuan, you must seize the time to make up for it, so as not to lose more than you gain in the future. Paying taxes is the obligation of every citizen, there is nothing to say, if you have received a tax refund, congratulations; If you want to pay taxes, it means that you have paid less taxes before, so make up for it.
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