The annual tax calculation is in progress
In addition to this tax refund
There is also a sum of money to be refunded!
According to the provisions of the Individual Income Tax Law
The withholding agent is subject to the tax withheld
Pay a handling fee of 2 percent
From 1 January to 30 March 2022
Withholding units are available
Electronic TaxAtion Bureau for Natural Persons (Withholding End)
"Refund Fee Check" module
Application for fiscal 2021
Individual income tax withholding fee refund
According to the Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Further Strengthening the Management of withholding and Collecting Tax Fees (Cai Bank [2019] No. 11), the application for the refund of individual income tax withholding fees in 2021 should be submitted before March 30, 2022, and those who fail to submit the application in a timely manner due to the withholding agent's own reasons shall be deemed to be automatically abandoned. In order to protect the legitimate rights and interests of your unit, please go through the relevant procedures in time.
According to Article 17 of the Individual Income Tax Law of the People's Republic of China, the individual income tax withholding agent may refund 2% of the handling fee according to the tax withheld. The withholding fee received by the withholding agent can be used to improve the ability to handle taxes and reward tax personnel.
The specific operation steps are as follows
↓↓↓
01
After logging in to the Electronic TaxAtion Bureau for Natural Persons (withholding terminal), click "Refund Fee Check" in the left menu on the "Withholding and Payment" interface.
02
Enter the "Refund Fee Check" interface, the system automatically pops up the "Confirmation Information" prompt box, click [OK], the system automatically brings out the single household check list.
03
Check the tax withholding information for 2021 and click Next.
04
To view and confirm the statement, click [Request Return].<
Important Reminder
1. After confirmation, the prompt "Withholding and payment of the handling fee is successful, but the workflow failed to start", and it is necessary to contact the corresponding competent tax authority (tax service department) for processing.
2. If it is found that the statement data of the withholding client is incorrect, it can also go to the tax hall to check and confirm the statement; if the withholding obligation is terminated within the year, the handling fee application information should be submitted to the tax authority within 3 months after the termination, and the tax authority will handle the settlement of the handling fee.
3. The unit handling the cancellation shall complete the refund of the handling fee at the Tax Service Department before the cancellation.
4. Accounting treatment: The refund fee shall be treated as income obtained outside the normal production and operation:
(1) If the handling fee is included in the "non-operating income", it will be used to reward the tax personnel to enter the "non-operating expenses" account.
(2) If the handling fee is included in the "other business income", it is used to reward the tax personnel to enter the "other business expense" account.
After the application is completed, you need to pay attention to the following issues:
1. Where can I use this fee?
A: According to the Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for the Withholding and Withholding of Individual Income Tax Declarations (Trial Implementation) (Sat of Taxation Announcement [2018] No. 61) and the Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Further Strengthening the Management of Handling Fees for Withholding and Withholding and Withholding tax payments (Cai bank [2019] No. 11), there are two ways for enterprises to obtain the refund of individual income tax fees: First, it can be used to improve tax-handling capabilities and reward tax-handling personnel. The second is the management expenditure used for withholding and payment.
2. If the handling fee is used as an incentive for the relevant staff, do I need to pay individual tax?
A: According to the relevant provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Concerning Individual Income Tax (Cai Shui Zi [1994] No. 20), individuals who go through the formalities of withholding and paying taxes and obtain withholding fees in accordance with regulations are temporarily exempted from personal income tax.
Again, everyone
Individual tax withholding fee refund
As of March 30
Don't miss it
(Source: Mindong Today)
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