The 2021 personal income tax settlement is in progress (March 1, 2022 - June 30, 2022). Many friends who have year-end bonuses in 2021 found "wages and salaries" when handling the settlement on the personal income tax APP. There is a line of prompts in the column "There is a bonu

The 2021 personal income tax final settlement is in progress ( March 1, 2022 - June 30, 2022 ). Many friends who have year-end bonuses in 2021 found that "wages and salaries" were found when handling the personal income tax APP. " There is a line in the column that says "There is a bonus for , please confirm in the details", as follows.

This prompt exists because regulations stipulate: When filing annual tax returns, individuals can re-choose to incorporate the annual one-time bonus income into comprehensive income (that is, wages and salaries, labor remuneration, author remuneration, and franchise income) Royalty income combined) to calculate individual income tax, you can also choose "separate tax calculation" method to calculate individual income tax . Different tax calculation methods will affect the result of personal tax payable, so which tax calculation method is better? We can use the algorithm of the personal tax APP to choose two methods respectively. looks at the final " tax repayment (refund) amount ". Whichever method is the best will be chosen accordingly . The operation is as follows:

(1) Click the prompt "There is a bonus for , please confirm in the details" to enter the selection interface, first select the first method: "All integrated into comprehensive income tax calculation"--"Confirm" --"Return" (as shown in Figures 1 and 2 below);

(2) Click "Next" (Figure 3), carefully read the pop-up dialog box, and confirm whether the income and related deduction items have been completely and accurately filled in. , if there is no problem, click "Continue" (Figure 4);

(3) You can see in the editor's example ( Figure 5), if you choose the first method of "Incorporate into comprehensive income", the final " The amount of tax that should be is more than 10,000 yuan (Note: If the calculation result is a tax refund, the text below is displayed as "The amount of tax that should be refunded (yuan) ". Please be sure to read it carefully to avoid confusion. Wrong) ; continue "return" to the original page, and reselect the tax calculation method, as shown in Figure 6;

(4) reselect the second "separate tax calculation" method ( Figure 7), repeat the above operations, and finally The calculated "should make up the tax amount (yuan)" is 0 yuan ( Figure 8); After comparison, in the editor's example, it is better to choose the second "separate tax calculation" method .

Tips: If it is displayed as "tax payable amount", then selects the method with the smallest "tax payable amount"; if it is displayed as "tax refundable amount", then selects the method with the largest "tax refundable amount".

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