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The May levy date is set!
Ends on the 22nd!
The tax bureau clarifies: the deadline for filing tax returns in May is until May 22!
Declare value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, cultural construction fee, individual income tax, enterprise income tax, stamp duty, environmental protection tax, and resource tax.
There are slight differences in various places, so taxpayers are advised to arrange their time reasonably and complete their tax returns on time.
03
What other tax incentives are available for small and micro businesses?
A picture to read!
03
What other tax incentives are available for small and micro businesses?
A picture
02
Individual income tax remittance continues!
1. Who needs to handle the final settlement?
If one of the following circumstances is met, the taxpayer shall apply for final settlement:
(1) The amount of tax prepaid is greater than the amount of tax payable in the final settlement and the tax refund is applied;
(2) The comprehensive income obtained in 2023 exceeds 120,000 yuan and the amount of tax required for final settlement exceeds 400 yuan.
2. Who is not required to handle the final settlement?
Taxpayers who have prepaid individual income tax in accordance with the law in 2023 and meet one of the following conditions do not need to go through the annual final settlement:
3. What expenses can be deducted during the remittance period?
The following pre-tax deductions incurred in 2023 can be reported or supplemented during the annual tax settlement:
(1) Eligible medical expenses for serious illnesses of taxpayers, their spouses and minor children;
(2) Eligible special additional deductions for infant and child care under the age of 3, children's education, continuing education, housing loan interest or housing rent, support for the elderly, etc., as well as deductions for expenses, special deductions, and other deductions determined in accordance with law;
(3) Qualified public welfare charitable donations;
(4) Eligible personal pension deduction (upper limit of 12,000 yuan/year).
Tips:
Taxpayers who obtain comprehensive income and business income at the same time may declare the deduction of expenses of 60,000 yuan, special deductions, special additional deductions and other deductions determined in accordance with the law in the comprehensive income or business income, but shall not declare the deduction repeatedly.
4. How to handle individual income tax remittance on the mobile phone?
(1) Open the IIT APP, select [Comprehensive Income Annual Settlement], and select [2023].
(2) Taxpayers need to check the "comprehensive income", "special deduction", "special additional deduction" and other items of the current year, and select the "year-end bonus tax calculation method".
Tips:
If taxpayers fail to add special additional deductions in time in 2022, they can choose a one-time deduction when they settle the final settlement.
(3) After the taxpayer checks that it is correct, he or she chooses to submit, and according to the final settlement result, he will pay tax or refund the tax refund.
03
What other tax incentives are available for small and micro businesses?
A picture to read!
03
What other tax incentives are available for small and micro businesses?
Sources: Finance First Classroom, Tax Lecture Hall, Meisong Lecture on Tax, Tax Desk, Financial Managers, Tax Managers, etc