The annual personal income tax calculation time for 2021 is from March 1 to June 30, 2022. What information needs to be submitted when handling annual financial statements? How is the amount of comprehensive income calculated? The tax refund progress shows "Tax review failed", what should I do? Don’t worry, check out the Q&A below and you’ll understand in seconds~
1. What information do I need to prepare for the annual calculation?
Answer: Before handling the annual calculation, you need to prepare the following information for your use when handling the annual calculation. .
2. Where can I get my income tax information?
Answer: You can check your relevant income through the mobile phone Personal Income Tax APP and the Natural Person Electronic Taxation Bureau web page (https://etax.chinatax.gov.cn) Tax declaration information can also be obtained from the unit or individual who paid your income ( withholding agent ).
3. What is the tax authority in charge of my annual settlement?
Answer: refers to the tax authority responsible for accepting and processing your annual settlement related business. The competent tax authority is mainly responsible for receiving the annual settlement declaration submitted by you, accepting and processing your tax refund application, receiving back taxes, follow-up management and other annual settlement matters.
It should be noted that the location of the competent tax authority is not the same as the "physical location" where you are when handling annual settlement. Under normal circumstances, if you handle the annual settlement remotely through the Internet, the information system will automatically push the tax authorities to the eligible tax authorities based on your employment unit, household registration location, regular residence or main source of income. Among the tax authorities, you can choose and determine the tax authority in charge of annual financial statements. If it is handled through other methods, you need to handle the annual settlement with the corresponding tax authorities in accordance with the prescribed reporting location.
In order to facilitate tax services and collection management, after the end of the annual accounting period, the tax department will determine the competent tax authority for taxpayers who have not yet filed declarations.
4. What should I do if I have special circumstances and cannot complete the declaration within the specified time?
Answer: If you are unable to apply on time due to force majeure (such as floods, earthquakes and other unforeseen or avoidable natural disasters and other situations) For annual financial statements, you can apply to the competent tax authority for an extension before June 30. At the same time, when the force majeure situation is eliminated, you must immediately report it to the tax authorities and make a declaration.
5. What items are reported in the simplified method?
Answer: For taxpayers whose annual comprehensive income in 2021 is less than 60,000 yuan, but personal income tax has been withheld and prepaid in the middle of the year, the tax authorities will push service tips , pre-fill a simple declaration form. Taxpayers only need to confirm the prepaid tax amount and fill in their bank account information to quickly apply for tax refund through the Internet. Taxpayers should apply for tax refunds through a simple method from March 1 to May 31.
6. How is my comprehensive income calculated?
7. I have obtained overseas income, can I declare it online?
Answer: Yes. In order to further improve the convenience of taxpayers' overseas income declaration, the overseas income declaration function of the electronic tax bureau web page for natural persons (https://etax.chinatax.gov.cn) will be opened for the 2021 annual settlement. You can declare overseas income and upload overseas tax receipts through the Natural Person Electronic Taxation Bureau web page.
8. I have income outside the company. If I choose to have the company handle the annual settlement, do I need to report the income, expenses and deduction information related to the annual settlement outside the company to the company?
Answer: Yes .
9. Is it enough to directly confirm the item data of the declaration form pre-filled by the tax authority?
Answer: No. The item data of the declaration form pre-filled by the tax authorities is for the convenience of the taxpayer. It is filled in in advance according to certain rules based on the data reported by the taxpayer and the withholding unit. However, there may be some discrepancies with the actual situation of the taxpayer, and the taxpayer needs to Confirm, supplement or improve the pre-filled information according to the facts.
10. How to fill in the amount related to serious illness medical treatment? Is there a place where I can check it?
Answer: You can check it. The medical security department will provide taxpayers with information inquiry services on their annual medical expenses recorded in the medical security information system. You can download the " National Medical Insurance Service Platform " APP on your mobile phone and register, log in, and activate the medical insurance electronic voucher , and then query it through the "Annual Expenses Summary Inquiry" module on the homepage. It is recommended that you keep relevant receipts for future reference.
Individual tax calculation: Do you know about medical deductions for serious illness?
11. I just graduated this year and the actual working months are less than 12 months. What is the standard for deducting expenses from in the annual settlement?
Answer: According to the tax law, the deduction of expenses from comprehensive income in the annual settlement is The standard is 60,000 yuan/year.
12. What should I do if I have objections to the income tax information?
Answer: When you query your income tax records through the mobile personal income tax APP or the Natural Person Electronic Taxation Bureau webpage, if you have any questions about the relevant data, you can Consult the paying unit for income tax records.
If you are sure that you have never obtained an item in the record, you can appeal for the record directly through the mobile personal income tax APP or the Natural Person Electronic Taxation Bureau webpage (https://etax.chinatax.gov.cn) And make a commitment; after the appeal, the income will not be included in your annual calculations. It should be noted that if you have received this income and only have objections to the relevant amount, you can first contact the payment unit to ask for correction. If the unit refuses to make the correction or cannot be contacted, you can then appeal through the above channels.
13. I declare through the Internet, mail, tax service hall, etc., how to check the declaration acceptance status?
Answer: You can log in to the mobile personal income tax APP or the Natural Person Electronic Taxation Bureau web page (https://etax. chinatax.gov.cn) to check the progress of your annual settlement.
[Mobile Personal Income Tax APP]
(1) Home page [I want to query] - [Declaration Information Query] - [Declaration Query] to query.
(2) Bottom menu [Service] - [Declaration Information Query] - [Declaration Query]
[Natural Person Electronic Taxation Bureau webpage (https://etax.chinatax.gov.cn)]
can be accessed through the home page - [Common Business ]-[Declaration Query]; top menu [I want to query]-[Declaration Query (Correction/Voided Declaration)] to query.
Click to read the individual tax annual settlement declaration guide for specific declaration steps
14. Can you see the business processing status after submitting the tax refund application?
Answer: Yes.After the application is successfully submitted, you can check the business processing status through the mobile Personal Income Tax APP or the Natural Person Electronic Taxation Bureau webpage (https://etax.chinatax.gov.cn). If the review fails or the withdrawal fails, the system will prompt you with the reasons or solutions.
15. The tax refund progress shows "tax review failed", what should I do?
Answer: There are many reasons for failure of tax review. The tax authorities will list the reasons for failure. You can write it in the letter on the site Check and re-check and confirm your declaration data in a timely manner. If the tax authorities contact you, please cooperate and provide supporting information on relevant income or deductions. It should be noted that the tax authorities will not ask you to provide bank account and other information for tax refund in text messages or unofficial software. If you have any questions, please contact the tax authorities in time or call the 12366 tax service hotline.
Source: Beijing Chaoyang Taxation
