On March 1, the comprehensive income of individual income tax in 2023Final settlementIt's officially started. This day has become a common topic among netizens: tax refund! Many people squatted early to get tax refunds, and some lucky ones returned to more than 31,000 yuan! have posted the tax refund results and swiped the screen in the circle of friends. There are not a few tax refunds of hundreds, thousands, and tens of thousands. For these good news about tax refunds, netizens have said: "Happy first in March! "I'm happy! "I withdrew a huge amount of money and decided to take a half-day holiday tomorrow to eat buffet" and so on. However, there are also people who are faced with the dilemma of paying more than 9,000 yuan. At the same time, some people said that they did not intend to get a refund or make a retroactive payment. The reservation quota for the day has been fully booked, as of press timeIndividual income taxThe app shows that bookings for March 1, 2 and 3 are fully booked, and reservations for subsequent dates are still available.
Annual personal income taxFinal settlementare attracting the majorityTaxpayersThis year, there are some new changes in the 2023 annual reconciliation. First of all, there are three main types of situations that require annual tax settlement. The first category is that the withholding tax is higher thanTax payableand need to apply for a tax refundTaxpayers, onlyTaxpayersThe amount of withholding tax is greater than the tax yearTax payable, you can apply for the annual tax refund in accordance with the law. The second category is that the amount of withholding tax is less thanTax payableand need to pay tax and the amount of tax payment exceeds 400 yuanTaxpayers。The third category is because the applicable income items are wrong orWithholding agentFailure to perform withholding obligations in accordance with the law, resulting in under-declaration or failure to declare comprehensive income in 2023Taxpayers, it is also necessary to handle the final settlement in accordance with the law.
So, who is not required to apply for the 2023 annual tax settlement? According to the relevant regulations, there are two main types of situations that do not require annual tax settlement. The first category is the amount of tax withheld and the yearTax payableConsistentTaxpayers, this partTaxpayersThere is no tax refund or annual tax settlement. The second category is those with an annual comprehensive income of no more than 120,000 yuan or no more than 400 yuan in tax paymentTaxpayers, exempted from the obligation of annual tax settlement. If, thoughTaxpayersExists at the time of obtaining comprehensive incomeWithholding agentIf the withholding tax is not withheld in accordance with the law, it cannot enjoy the treatment of exemption from annual tax settlement.
For this year's tax settlement,TaxpayersYou can choose from the following three ways. The first is to handle it yourself, ieTaxpayersDo it yourself. We recommend:TaxpayersPreference is given through the webTax DepartmentHandling of annual tax settlements, especiallyIndividual income taxAPP handheld tax function. For some special groups of people who are elderly or have limited mobility, the tax authorities also provide personalized annual reconciliation services. The second is to ask the employing unit to handle itTaxpayersYou can ask your organization to do it on your behalf or through training and coaching yourself onlineTax DepartmentComplete the final settlement declaration and tax refund (supplement). The third is to entrust tax-related professional service institutions or other units and individuals to handle it.
In this year's final settlement, we have launched the following facilitation measures on the basis of continuous optimization of tax payment services. First of all, the scope of priority tax refund services has been further expanded. TaxpayersThose with an annual income of less than 60,000 yuan and have prepaid individual income tax can further enjoy the priority tax refund service to improveTaxpayersof the sense of gain. Secondly, the pre-filling service of the final settlement declaration form has been further expanded. The tax department does this by sharing medical expense data and individualsPensionsdata, forTaxpayersProvide information and individuals on special additional deductions for critical illness medical treatmentPensionsThe pre-filling of information is servicedTaxpayersProvide a better reporting experience. Finally, it was further optimizedTaxpayersIndividual income taxThe operation experience of the app, redesigning the function icons, reconstructing the channel page, and improving itTaxpayersThe handling experience.
According to the relevant notice, the tax department has strengthened regulatory measures for special additional deductions this year. In the new notice, the special additional deduction standards for infant and child care under the age of 3, children's education, and support for the elderly have been raised. MostlyTaxpayersIn subsequent months, the current year will be automatically deducted according to the new standardTax payable。However, a fewTaxpayersThere may be various reasons for not being able to enjoy the automatic deduction, and the tax department will take a liking on this partTaxpayersCarry out special additional deduction clean-up work. For false information, duplicate enjoyment, non-qualification, etc., it will be followedTax lawIt is provided for recovery and punishment according to the severity of the circumstances.
2022 individual income tax comprehensive incomeFinal settlementThe work has been started, and here it isTaxpayersKnow yourselfIndividual income taxsituation, an important time for tax refunds and tax payments. This year's final settlement has further measures to optimize services and strengthen supervision, which will help to improveTaxpayersThe declaration experience and mitigationTaxpayersburden. TaxpayersIt is necessary to keep abreast of your annual reconciliation, choose the method that suits you, and comply with itTax lawstipulate to ensure the accuracy and legitimacy of the declaration.