The annual calculation of comprehensive personal income tax for 2021 has begun, and the processing time is from March 1 to June 30, 2022. There are three ways to handle the annual calculation, namely "do it yourself", "do it by the unit" and "recruit someone" manage". The followi

The 2021 annual personal income tax comprehensive income calculation has begun, and the processing time is from March 1 to June 30, 2022. There are three ways to handle the annual calculation, namely "do it yourself", "do it by the unit" and "recruit someone" manage". The following introduces the processing method of "unit office".

1.

Description of "Unit Office"

"Unit Office" is handled through the employer (including units that withhold and prepay their labor remuneration personal income tax according to the cumulative withholding method prepayment). If the unit handles the application on its behalf, the taxpayer must confirm with the unit before April 30. Taxpayers can confirm via email, text message, WeChat, etc., which has the same legal effect as a written form. If the taxpayer has not confirmed with the unit and requested it to handle the annual settlement on its behalf, the unit shall not handle it on its behalf.

2.

Confirmation form sample

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3.

Processing steps

(1) Personnel authorization

If the person handling the centralized declaration has been authorized, this step is not required.

Only those with corporate taxation authority can log in to the WEB terminal of the Natural Person Electronic Taxation Bureau to handle centralized declarations for enterprises. The legal representative or financial person in charge of the unit must register with his or her real name before logging in. Tax handlers other than the legal representative or financial director of the unit need to complete real-name registration and be granted tax handling authority (withholding management authority or tax withholding authority) before they can log in. Tax authorization can be authorized by the unit's legal representative, financial person in charge, or a person with withholding management authority through the Personal Income Tax APP or the Natural Person Electronic Taxation Bureau WEB. You can also go to the Tax Service Hall to apply for authorization for related businesses.

is introduced through authorization through the "Individual Income Tax" APP. The unit's legal representative, financial director or person with management authority logs in to the Personal Income Tax APP with a real name, clicks [Personal Center] on the homepage, selects [Corporate Tax Permissions], and enters In the " Enterprise Tax Personnel List" interface, click the [Add Tax Personnel] button below. Enter the identity information of the tax handler who needs authorization, select the withholding authorization type and authorization period, and click the [Save] button below to complete the authorization.

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(2) Log in to the system

Authorized personnel log in to the Natural Person Electronic Taxation Bureau web page ( https://etax.chinatax.gov.cn. You can scan the code through the personal income tax APP or log in through the account password . )

After logging in, click "Unit Tax Application", select the unit that needs to handle centralized declaration, and click "Centralized Declaration" to enter the centralized declaration processing page.

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(3) Fill in the report

. Export template

For units with a large number of employees, it is recommended to use the "list template import" or "declaration form template import" method to import the personnel information that needs to be centralized. . On the centralized declaration page, click "Report Filling" on the left, then click "Import" - "Template Download", select "List Template", and download the template to fill in.

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In addition, units that use the Natural Person Electronic Taxation Bureau (withholding end) can also select the persons who want to apply for centralized declaration from the "Personnel Information Collection" interface of the Natural Person Electronic Taxation Bureau (withholding end). Click "Export" - "Select Personnel" and select the "Centralized Declaration Automatic Calculation List" template format to export.

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. Import template

After filling in the personnel list template, click "Import" - "List Generation Report", the "File Import" pop-up window will pop up, click "Select File" to import the list table into the system Automatically generate return forms. (The "Centralized Declaration Automatic Calculation List" exported by the Natural Person Electronic Taxation Bureau (withholding end) is also imported here.)

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. View the results

After the import is completed, you can click on the "Import Results" tab View the import results on the page (only the last 50 imported records are displayed). If the import is successful, the system will automatically generate the taxpayer's return form based on the unit's withholding and prepayment data. When the filled in information does not meet the specifications, the status may be full failure or partial failure. Click the corresponding status to view the specific failure prompts, correct the corresponding information according to the prompts, and then import again.

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. Refresh the list of personnel.

Click "Refresh" after the import is successful. The declaration form of the person imported this time will appear in the declaration form list.

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Note:

(1) The declaration form generated by this declaration method does not include one-time annual bonus , deferred encashment income of the performance salary of the person in charge of central enterprises and tenure awards, as well as those obtained outside the unit. comprehensive income.

(2) After the personnel is successfully imported, if you need to use the unit withholding and prepayment declaration data to generate a declaration form, you can use the "automatic calculation" function. This function is only an auxiliary function provided by the system. The automatic calculation of the declaration form still needs to be done. Verify and confirm that it is correct before submitting.

. Declaration form submission

After completing the report form, you can submit the declaration form with the status of "pending submission" or "declaration failed", and click the "Submit" button to complete the declaration.

When the declaration status is "Declaration Failed" or "Pending Confirmation", you can click the icon behind the declaration status to view the reason for the failure and the explanation of the reason for confirmation, and make modifications according to the reasons.

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(4) Tax Refund Application

Click "Tax Refund Application" on the left, select the record of the person who needs to submit a tax refund application (the tax refund status is "Pending Tax Refund"), click "Apply for Tax Refund" and a prompt "Yes" will pop up Are you sure to submit the application?", click "OK" to submit the tax refund application. For taxpayers whose status is in the process of tax refund, they can click "Update Status" to view the latest results.

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Note: If you have not submitted a tax refund application, or if the tax refund fails due to incorrect bank card after submission, you can click on the taxpayer's name to open the "Tax Refund Application" interface to modify the bank account number and the province where the account is opened. and other information. Please fill in the taxpayer's first-class bank card, otherwise there may be a risk of tax refund failure. The tax refund must be refunded to the taxpayer's personal account, and the taxpayer's personal account must be ensured to be in a normal state before receiving the tax refund. Account loss, inactivation, cancellation, etc. will all cause the tax refund to be unsuccessful.

(5) Tax payment

Click "Tax Payment" on the left, select the record of the person who needs to pay tax (the tax payment status is "Pending Payment" or "Payment Failed"), and click the "Tax Payment" button Open the "Tax Payment Confirmation" page, query the tax arrears information, confirm the checked tax arrears information and the deduction amount. After the confirmation is completed, click the "Invoice Now" button to issue tax invoices to the selected personnel. And automatically jump to the tax payment page to pay tax.