Tax refund With the official start of the individual income tax settlement on March 1, many friends who have purchased personal pensions are concerned about how to smoothly refund taxes. This year, the individual income tax app has brought a new function of "one-stop" declaration, making it more convenient to declare the individual income tax deduction of personal pensions.
In 2023, for those who invest in personal pensions, the pre-tax deduction operation in the annual tax settlement declaration will become much simpler. This new function of the individual income tax app directly obtains the information of the personal pension management service platform and declares the individual income tax deduction, eliminating the cumbersome steps of the first payment voucher.
The personal pension system is a system supported by the first generation, which aims to realize the supplementary function of pension insurance. It adopts a personal account system, and the payment is entirely borne by the individual, who can choose to purchase various financial products and enjoy the state's preferential tax policies.
Tax incentives are mainly divided into three links: payment, investment and collection. In the payment link, it can be deducted according to the annual limit standard of 12,000 yuan in comprehensive income or business. In the investment link, the investment income of the personal pension fund account is not subject to individual income tax for the time being. In the receiving link, the personal pension received will be calculated and paid separately according to the 3% tax rate table.
In terms of operation, the new "one-stop" declaration function of the IIT app makes the declaration process easier. You only need to select the type and time of the voucher, and after confirming that the information of the personal pension payment voucher is correct, you can submit the deduction information. In addition, you can also declare the individual income tax deduction of personal pension by scanning or manually entering the payment voucher information.
It is worth noting that in addition to the deduction of personal pension, there are other items that can be filled in or supplemented during the individual income tax reconciliation period. Therefore, in order to ensure a smooth tax refund, it is very necessary to prepare in advance.
Step 1. Click the [Office & Check] - [Personal Pension Deduction Management] function in the menu bar at the bottom of the home page to enter the function home page.
Step 2. Click ["One-stop" declaration (free ** certificate)].
Step 3. Select [Voucher Type] and [Voucher Time], slide the verification bar, and click [Confirm] to query the information of my personal pension payment voucher.
Step 4. Enter the deduction information confirmation page, confirm that the information is correct, and click Next.
Step 5. Go to the Select Reporting Method page. If the voucher type is "Monthly", the taxpayer can choose to "Declare by Withholding Agent" or "Annual Self-Declaration"; If the voucher type is "Annual", the taxpayer can only select [Annual Self-Declaration]. After confirming that everything is correct, click [Submit] to complete the submission of deduction information.