How do you know if you don't declare that the genus is not "not required"? To make a "trial declaration" is to follow the process, but not to really submit the declaration, and to judge according to the final data.
1. The Announcement of the Ministry of Finance and the State Administration of Taxation on The Settlement and Payment of Comprehensive Income Tax Involving Relevant Policy Issues (No. 94 [2019]) stipulates three situations in which there is no need to apply for annual remittance, which simply means that the annual comprehensive income does not exceed 120,000 yuan, the tax supplement does not exceed 400 yuan, and does not require tax refund (including prepayment and annual consistency, and tax refund but not application). Note that there are two prerequisites here: the year has been withheld and prepaid in accordance with the law, and no overseas comprehensive income has been obtained.
2. Judging from the calculation situation in 2019, many friends are really entangled with "no need": how do you know if you don't declare that it is not "unnecessary"? Moreover, the declaration system also sets up the function of "exemption declaration", how to "exempt" if not declared?
3. In fact, it can be understood from another perspective: the corresponding to "no need" is "need", the need to handle annual accounts, how detailed the regulations and guidelines are, who will handle it, through what channels, what services the tax authorities provide, and so on. The implication is self-evident: if you need annual accounting, you need to do this, "no need", do not come according to this, that is, you do not need to declare.
4. "No need" is not "no". Therefore, according to the situation in 2019, the declaration system still supports the declaration of the situation of "no need to apply for annual accounting": the supplementary tax does not exceed 400 yuan, and the declaration can be exempted, and if it is not taxable, it must be handled at the tax bureau hall; if the tax refund can be refunded but not applied, it can choose to give up the tax refund; if the prepayment is consistent with the year, the declaration can be submitted directly.
5. How to judge whether it is in line with the situation of "no need to apply for annual accounting"? After the start of the tax calculation, we can make a "trial declaration" through the individual tax mobile app and the web terminal of the natural person electronic tax bureau, that is, according to the process, but do not really submit the declaration, and judge according to the final data. If the conditions for "No Need" are met, the record for the "Trial Declaration" can be deleted.
6. The 2020 annual accounting will begin on March 1, and the declaration system will not know whether there will be any changes in the situation of "no need" to handle the annual accounting, so let us wait and see, and it will be revealed soon.
Source: Crazy Tax collector
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