According to the Announcement of the State Administration of Taxation on Handling the Settlement and Payment of Comprehensive Income Tax for 2021 (SAT Announcement [2022] No. 1), resident individuals are required to handle the settlement and payment of the 2021 individual income tax from March 1 to June 30, 2022, declare to the tax authorities and apply for tax refund or tax reimbursement.
There are the following ways to settle and pay individual income tax: do it yourself, do it by your unit, and ask someone to do it.
(1) Do it yourself: that is, the taxpayer handles it by himself.
(2) Unit office: that is, the employer is invited to handle it, including the unit that pays wages and salaries, and the unit that withholds the individual income tax derived from the withholding of labor remuneration according to the cumulative withholding method.
Taxpayers who choose to be represented by the unit shall confirm with the unit in writing or electronically before April 30, 2022. After completing the confirmation, the taxpayer needs to truthfully provide all the comprehensive income, deductions, tax incentives and other information materials in 2021 except for the unit, and is responsible for the authenticity, accuracy and completeness of the information.
(3) Request a person to handle it: entrust tax-related professional service institutions or other units and individuals to handle it. In this way, the trustee needs to sign a power of attorney with the taxpayer to clarify the rights, responsibilities and obligations of both parties.
At present, the most taxpayers choose the most efficient and fast network processing, especially the mobile personal income tax APP handheld tax. Below, introduce a few practical tips for the settlement and payment of individual tax on the mobile APP:
First, revenue recognition 1.Check whether the revenue data is correct
Enter [Salary], you can view the taxpayer has obtained a breakdown of the income throughout the year, each can click to enter the view, if the income is not obtained, you can initiate an appeal, the tax authorities will verify the appeal. If there are wages, salaries, labor remuneration, author remuneration, and royalties that have not been collected, the taxpayer needs to click the [Add] button to fill in the application.
【Tip 1】Non-monetary wage and salary income should be combined into the comprehensive income to calculate and pay taxes
Individual income tax shall be paid on non-cash benefits not collectively enjoyed, non-indivisible and not quantified to individuals issued by the unit for individuals, such as: in-kind shopping cards issued, vouchers, etc.; tourism and physical examination expenses reimbursed according to standards; transportation subsidies (such as fuel costs), meal allowances, overtime allowances, communication subsidies, etc.
【Tip 2】The tax is not included in the comprehensive income, and the tax is calculated separately
(1) If the annual one-time bonus obtained by a resident individual is calculated separately and paid, it shall be apportioned equally for 12 months, and the comprehensive income tax rate shall be converted into the applicable tax rate and the quick deduction on a monthly basis, and the tax shall be calculated separately;
(2) A one-time term reward obtained by the head of a central enterprise;
(3) The part of the difference in price for the purchase of housing from a unit at a price lower than the cost of acquisition or construction, thereby underexpending, is not incorporated into the comprehensive income of the current year, and the amount obtained by dividing the difference income by 12 months is determined according to the monthly tax rate table, and the applicable tax rate and quick-calculation deduction are determined according to the monthly tax rate table, and the tax is calculated separately;
(4) The part of the one-time compensation income obtained by terminating the labor relationship with the employer, which exceeds the amount of 3 times the average wage of the local employee in the previous year, shall be calculated and paid separately according to the comprehensive income tax rate;
(5) The one-time subsidy income obtained by early retirement that has not reached the statutory retirement age shall be apportioned equally according to the actual annual rate from the formalities to the statutory retirement age, and shall be calculated and taxed separately at the comprehensive income tax rate;
(6) The enterprise annuity and occupational pension received are not merged into the comprehensive income, and the full amount is calculated and paid separately;
(7) The income from equity incentives of listed companies that meet the requirements shall be paid separately according to the comprehensive income tax rate table;
(8) Pension income of deferred commercial pension insurance that meets the regulations is 25% tax-free, and 75% is taxed according to the proportional tax rate of 10%.
2. Confirm the tax calculation method of the annual one-time bonus
In the [Bonus Tax Calculation Method], it is allowed to choose the tax calculation method of the eligible annual one-time bonus, "Annual One-time Bonus Tax Calculation Method" and "Separate Tax calculation". If there is only one annual one-time bonus in 2021 that is separately taxed at the withholding and prepayment stage, they can choose whether to incorporate it into the comprehensive income tax calculation; if the taxpayer has multiple annual one-time bonuses that are separately taxed at the time of withholding and prepayment, they can choose one of the separate taxation, or they can be fully taxed into the comprehensive income tax.
The choice of bonus tax calculation method will generally change the tax payable, and before submitting the declaration, you can try different options, view the tax calculation results, and compare the optimal solution. The annual one-time bonus that chooses to be taxed separately will not participate in the settlement and payment of the annual individual tax.
2. Confirmation of deduction items
1. Confirm special deduction (three insurances and one gold)
For taxpayers who leave in the middle of 2021, if they purchase three insurances and one gold during the period of unemployment, the special deduction data needs to be filled in by themselves.
2. Confirm the special additional deduction
Special additional deduction module, click to view the special additional deduction content that has been filled in. If you need to add or modify the special additional deduction items, you need to go to the [Special Additional Deduction] module to operate. You can return to the app homepage, re-enter the [I want to do tax] interface, enter the [Special Additional Deduction Filling] module, select "2021 Year", and fill in or modify the corresponding special additional deduction information.
【Tip 1】Deduction for children's education
(1) Preschool education expenditure: From the month in which the child reaches the age of 3, he or she can enjoy special additional deductions. If you do not enroll in kindergarten in the same month, you still need to fill in the school or the country (region) you are enrolled in, otherwise it may lead to the failure of information collection after this information, affecting the individual's enjoyment of special additional deductions, and the school can fill in "None".
(2) Full-time academic education expenditure: Children who are receiving full-time academic education can enjoy special additional deductions. If the child no longer continues to receive full-time academic education due to employment or other reasons, it is necessary to fill in the [end of education time]. Those who have graduated at the current stage of education but will continue to receive full-time academic education do not need to fill in.
Where a taxpayer's children receive education abroad, the taxpayer shall retain the proof materials of the overseas school's admission notice, student visa, and other relevant education for future reference.
【Tip 2】Continuing education deduction
(1) Domestic academic (degree) continuing education expenditure: from the date of enrollment to the end of the month, the deduction standard of 400 yuan per month, but the maximum deduction period is not more than 48 months. Education expenses not exceeding a bachelor's degree may be deducted by the parents;
(2) Continuing education expenditure for obtaining professional qualifications and professional and technical personnel qualifications of skilled personnel: In the year of obtaining the qualification certificate, it is deducted according to the standard fixed amount of 3600 yuan. It should be noted that not all continuing education expenditures are allowed to be deducted and should be consulted in the National Occupational Qualification Catalogue or in the [Certificate Name] option when filling in.
In the same tax year, a taxpayer can only enjoy a maximum of one academic (degree) continuing education and one vocational qualification continuing education at the same time.
【Tip 3】Medical deduction for serious illness
In a tax year, the medical expenses incurred in connection with basic medical insurance shall be deducted from the part borne by the individual after deduction of medical insurance reimbursement (that is, the out-of-pocket part within the scope of the medical insurance catalogue), and the cumulative part exceeding 15,000.00 yuan shall be deducted accordingly, and the deduction limit shall not exceed 80,000.00 yuan.
You can choose to deduct it by yourself or your spouse, or if it is a minor child, the above expenses will be deducted only by one of the parents and may not be deducted separately.
The filling in of the medical deduction for serious illness mainly involves the "total amount of medical expenses" and "the amount of personal burden", which can be queried by downloading the [National Medical Insurance Service Platform] APP, registering and logging in, and it is also necessary to properly keep the charging bills for future reference.
【Tip 4】Deduction for housing loans and housing rent
(1) Interest on the first set of housing loans in China: During the period of actual loan interest, it shall be deducted according to the fixed deduction standard of not more than 1,000 yuan per month, and deducted within a period of up to 240 months; if the taxpayer is unmarried, he or she will deduct it, and the married taxpayer shall choose one of the spouses to deduct it.
Note: The first set of housing loans incurred by the husband and wife before marriage, the loan interest expense, after marriage, can choose one of the houses purchased, the buyer deducts 100% of the deduction standard, and can also be deducted by the husband and wife according to the deduction standard for the house purchased by each other, and the specific deduction method cannot be changed in a tax year.
(2) Rental expenses incurred by taxpayers and their spouses without their own housing in the main working city: If the married couple is in the same city, it can only be deducted by one party, that is, the lessee; if the main working cities of the husband and wife are not the same, and each has no housing in their main working city, the housing rent expenditure can be deducted separately.
【Note】 In the same tax year, the special deduction of housing loan interest and housing rent can only choose one of the two. If interest on housing loans is deducted, the housing rent can no longer be deducted. And vice versa.
[Tip 5] Support the elderly
The taxpayer's maintenance expenses for the maintenance of parents over the age of 60, as well as grandparents and maternal grandparents whose children have both passed away, may be deducted before tax in the month in which the dependent reaches the age of 60. If one of the parents is over 60 years old, the taxpayer may deduct it according to the prescribed standards.
If the taxpayer is an only child, it shall be deducted according to the standard fixed amount of 2,000 yuan per month; if the taxpayer is a non-only child, he shall agree with his brothers and sisters to share the deduction amount of 2,000 yuan per month, but the maximum deduction can only be 1,000 yuan per month.