Client of new classics abb is carried in on April 10 report 10 days early, revenue of Beijing of total bureau of national tax Wu releases announce to say, since April 10, open the individual income tax such as end of APP of individual income tax of mobile phone of revenue of natural person electron, webpage for Beijing taxpayer integrated earnings year is collected calculate handle duty medium of communication remotely.
Beijing revenue reminds, to facilitate efficient and convenient, wrong peak finishs taxpayer in order year of individual income tax is collected calculate, the tax authority already informed each withhold unit and taxpayer to deal with year to collect the time that calculate in installment group by group, ask taxpayer as far as possible the time according to the announcement paragraph deal with, the tax authority restricts preferential processing calm time paragraph drawback application.
Origin: Beijing revenue
The taxpayer of Beijing logs onto APP of individual income tax, home page chooses below commonly used business " integrated earnings year is collected calculate " function, choose according to clew " use already had data " enter next operations, after choice generation withholds an unit, the page can show annual of 2019 year taxpayer is integrated earning, include pay of pay pay, service, author's remuneration and royalty quadrinomial to divide an income; Show at the same time include 60000 yuan to rise ask for a dot to deduct, 5 danger one gold is special deduct, special and add deduct before waiting for duty, deduct.
Before this, the taxpayer of the much ground such as Yunnan, Qinghai, Shanxi, Guangxi, Guizhou, Dalian, Inner Mongolia, Liaoning, Jilin, Jiangsu, all can pass electron of mobile phone APP, natural person to deal with 2019 year individual income tax remotely revenue integrated earnings year is collected calculate.
This year on April 1, website of total bureau of national tax Wu is announced " integrated earnings year collects 2019 year individual income tax calculate do tax how-to " (the following abbreviation " how-to " ) .
Basis " how-to " , year is collected it is 4 earning such as pay of the pay pay that dweller individual will obtain inside a tax year, service, remuneration, royalty (next weighing " integrated income " ) year of computation annual is pressed after incorporating answer finally the individual income tax of accept, again deduction tax year already after the imposition of prepay, computation should be retreated or should fill the amount of tax to be paid, conduct the action that declare and has imposition close an account to the tax authority.
" how-to " introduce, if oneself are dweller individual, inside a tax year (came on January 1, 2019 during December 31) when gaining income of pay of pay pay, service, remuneration, royalty already the individual income tax of prepay, add with annual of these 4 earning always hind difference of existence of calculative individual income tax, with respect to need attention integrated earnings year is collected calculate. If the annual of imposition prep above of prepay should pay taxes money, oneself can calculate through dealing with year to collect declare in order to obtain drawback; Answer less at annual like the imposition of prepay pay taxes money, oneself ought to deal with year to collect calculate declare and fill capture imposition.
" how-to " clear, if taxpayer year pays tax beforehand the forehead under should of ratal, and do not accord with the State Council to stipulate exempt collects those who calculate voluntary state (integrated earnings year perhaps does not fill more than 120 thousand yuan taxes forehead does not exceed 400 yuan) , all ought to deal with year to collect calculate pay an overdue tax.
Common case has:
1. Hold a post in two above unit suffer employ and get pay pay, repeat when prepay imposition deducted basic deduction expense (5000 yuan / lunar) ;
2. Outside dividing pay pay, still have service pay, remuneration, royalty, the income of each integrated income is added always hind, cause applicable and integrated gain year tax rate prep above is buckled beforehand rate;
3. The item that ought not to deduct was deducted when buckling prepay beforehand, perhaps deduct amount to set a standard more than, year is amalgamative decrease because of tone when plan duty deduct the forehead to bring about should specified amount of pay taxes income increases;
4. Taxpayer gains integrated income, because withhold obligor to did not declare income to deduct prepay tax payment beforehand lawfully, need complement to declare income to wait.
" how-to " introduce, if year is collected,calculate need pay an overdue tax and do not accord with can avoid what calculate case of pay tax evaded at dealing with year to collect, year ought to be finished to collect before June 30 calculate declare and fill in time capture imposition. Specific and OK through the bank on the net, service doing tax hall POS machine brushs bank of bar of card, bank, blame to pay an orgnaization (tripartite pays) wait for means filling capture.
Notable is, year is collected calculate after declaring, if need pay an overdue tax, should fill before June 30, 2020 capture imposition, will be faced with otherwise daily extremely add receive fine for delaying payment. (In APP of new classics abb)
