These two days chat at most
Either " what to eat midday "
However " your drawback? However " your drawback??
Numerous netizen basks in those who give his to collect in succession calculate a record
Some " accident " reaped chaffy dish money
Some needs filling capture however more than 1000 yuan of imposition
Even some was retreated 10000+ !
. . . . . .
And the friends of Beijing express to look " be envious "
At the moment
Small midday is OK very aloud tells groups big
Our Beijing friend also can be participated in!
Will quickly understand
Since April 10, year of integrated earnings of enlightened mobile phone and APP of webpage edition individual income tax collects revenue of Beijing of total bureau of national tax Wu calculate a function, citizen but online conduct relevant business.
As we have learned, for this city taxpayer opens APP of individual income tax of mobile phone of revenue of natural person electron, webpage to carry since Beijing revenue this day (Https://etax.chinatax.gov.cn) wait for individual income tax integrated earnings year is collected calculate handle duty medium of communication remotely.
Prevent in epidemic situation during accusing, 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. City revenue reminds, prevent according to epidemic situation accuse need, proposal citizen is collected through network conduction year as far as possible calculate, if truly need goes to what office of service doing tax deals with, after making an appointment with director tax authority ahead of schedule please, come to deal with.
In addition, hold a post suffer employ unit seat (extremelying duty suffers those who hire an unit, be census register seat or often occupy a dwelling place) inside this city limits, and need deals with year to if inconvenience passes edition of APP of individual income tax, webpage or office of service doing tax to deal with,collect the taxpayer that calculate, also can declare conduction individual income tax through mailing integrated earnings year is declared. Mail declare use the concentration that decide a dot to accept way, the tax authority that is in charge of receiving is " revenue of area of Yan Shan of Beijing of total bureau of national tax Wu " (connection phone: 010-69341126, 80341973) .
Right now the issue came
↓ ↓
What is year is collected calculate?
Year is collected it is 4 earning such as pay of the pay pay that shows dweller individual will be obtained inside a tax year, service, remuneration, royalty (say below " integrated income " ) after incorporating, press year of computation annual to 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.
Computational formula is as follows:
2019 year are collected calculate should be retreated or should fill =[of the amount of tax to be paid (specified amount of integrated income income - 60000 yuan - " 3 danger one gold " etc special deduct - filial education special and add deduct - what decide lawfully is other deduct - commonweal charities is donated) × is applicable tax rate - .
So
What person needs to deal with year to collect calculate?
What case is OK drawback?
What need pay an overdue tax?
. . . . . .
Small midday has been arranged for you
Will quickly calculate calculating you is drawback or ~ of pay tax evaded
What person does not need to deal with year to collect calculate
According to relevant provision, taxpayer is in 2019 year already lawfully prepay individual income tax, and accord with following one of 3 kinds of case, need not deal with year to collect namely calculate, include --
Taxpayer year is collected calculate want pay an overdue tax but integrated income income does not exceed year 120 thousand yuan;
Taxpayer year is collected calculate those who need amount of pay tax evaded not to exceed 400 yuan;
Taxpayer already paid tax beforehand the forehead and year ratal agrees or should not apply for year to collect those who calculate drawback.
What person needs to deal with year to collect calculate
According to relevant provision, those who accord with one of following scenario, taxpayer needs to deal with year to collect calculate, include 2019 year to already paid tax beforehand the forehead is more than year to answer ratal and apply for drawback; Integrated income income exceeds 2019 year 120 thousand yuan and amount of need pay tax evaded exceeds 400 yuan.
City revenue warns a citizen at the same time, 2019 year are collected calculate be calculated only and settle this year is integrated of earning should be retreated or should fill imposition, do not involve previously or year of in the future, also do not involve belongings to rent wait for classified earning, and taxpayer does not merge into by formulary choice the annual of pay taxes of integrated income computation is one-time the earning such as bonus.
Year is collected calculate can deal with through what means
According to relevant provision, taxpayer can choose him to do independently, the unit does reach the kind that asks a person to do to undertake year is collected calculate.
Oneself do, namely conduction year of taxpayer proper motion is collected calculate.
The unit does, hold a post please namely suffer employ an unit to deal with. Taxpayer can be passed obtain pay pay or successional obtain service pay gains withhold obligor to be dealt with for you. Choose by what withhold obligor to be dealt with for you, taxpayer should be before April 30, 2020 with withhold obligor to affirm into running hand face, complement offers his 2019 year are beyond this unit taking integrated income income, relevant deduct, enjoy the information data such as taxation privilege, the authenticity that submits information to place, accuracy, integrality is responsible.
Ask a person to do, entrust experience duty major to serve orgnaization or other unit and individual to deal with namely. Choose this kind of way, depositary needs to be signed with taxpayer entrust accredit book, make clear bilateral right, responsibility and obligation.
7 kinds of case may involve drawback
Set out from the point of view that ensures taxpayer rights and interests adequately, because be deducted at ordinary times,want taxpayer only be not worth or did not declare deduct wait for a reason to bring about much prepay imposition, no matter income discretion, no matter retreat the amount of tax to be paid how many, taxpayer can apply for drawback. There is a few to compare typical situation in practice, will arise or produce drawback possibly.
1.2019 year are integrated earning year income specified amount is not worth 60 thousand yuan, but at ordinary times prepay passes individual income tax.
2.2019 year have accord with those who enjoy a condition is special and add deduct, but did not declare when prepay imposition deduct.
3. because the obtain employment in year, quit working or partial month does not have the reason such as income, deduction expense 60 thousand yuan, " 3 danger one gold " etc special deduct, filial education special and add deduct, enterprise (profession) annuity and commercial health are sure to wait deduct inadequate.
4. taxpayer gains income of service pay, remuneration, royalty, among year applicable buckle annual of rate prep above beforehand integrated income year of applicable tax rate.
5. did not hold a post suffer hire an unit, gain income of service pay, remuneration, royalty only, need is collected through year calculate what before conducting all sorts of duty, deduct.
When 6. prepay imposition, did not declare those who enjoy not full perhaps specified amount to enjoy privilege of integrated earnings revenue.
7. has the commonweal charities that accords with a condition to donate defray, but did not deal with when prepay imposition deduct etc.
These two kinds of circumstances or will pay tax evaded
Have a few common state, will bring about year to collect the need when calculating or likelihood to need pay an overdue tax, this basically included two kinds of cases.
Hold a post in two above unit suffer employ and get pay pay, repeat when prepay imposition deducted basic deduction expense (5000 yuan / month) .
Outside dividing pay pay, taxpayer still has income of 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.
Finally
Add give " APP of individual income tax " drawback tutorial
Fast collect ~
The first pace: Prepare to declare
Download [APP of individual income tax] , after opening APP, can enter year to collect from the following entrance calculate:
① . Home page [commonly used business] , [integrated earnings year is collected calculate] ;
② . Home page [I should do tax] , " tax cost is declared " [integrated earnings year is collected calculate] .
Enter after declaring an interface, means of fill in a form and submit it to the leadership has [use already declared data to fill in] and [fill in by oneself] two kinds of choices. Declare to go to the lavatory, recommend everybody to choose [use already declared data to fill in] , the tax authority already filled a part to declare data beforehand by certain regulation, everybody needs to affirm only can.
Choice [use already declared data to fill in] , [begin to declare] hind, the system hints [the standard declares notice (use already declared data) ] , click " I already was read and witting " , begin year to collect calculate declare.
The 2nd pace: Confirm information
Here need is right the individual foundation information, ground that collect pay, already paid tax the forehead undertakes affirming.
Attention
[what is the ground that collect pay? ]
Pay taxes place decided the director tax authority of taxpayer. Responsible taxpayer year collects this tax authority calculate service of relevant pay taxes and management, need accurate fill in. You can press the following and ordinal ordinal choice:
? Hold a post suffer if you have two place and above to hold a post,employ unit seat suffer hire an unit, optional choose fills in firstly.
? Census register seat often perhaps occupies a dwelling place
[can be after I choose to collect ground of capture calculating Qing Dynasty, you changed? ]
2019 year are collected calculate after declaring a watch to refer, cannot collect ground of capture calculating Qing Dynasty in order to change usually.
The 3rd pace: Data of fill in a form and submit it to the leadership
Affirm the income that fills beforehand is mixed deduct information to not have by accident, can click directly [next] .
Attention
[how pay of service of fill in a form and submit it to the leadership? ]
If have service pay, can be in " deduct before income and duty " the interface is clicked " service pay " enter corresponding interface to undertake fill in a form and submit it to the leadership. Click " service pay " on the right side of arrowhead, enter service pay page. Click top right corner " add newly " hind, optional choose [inquiry guides] or [fill in by hand] the service pay that oneself obtain.
Among them, [inquiry guides] means, can chase pen detail to reveal you oneself pay of the service inside tax year is withheld declare a record. You chase a pen to contrast, after the choice is added, can finish this purpose to fill in.
The 4th pace: Computational imposition
Data system will be calculated automatically your this year is integrated earnings should help (retreat) the amount of tax to be paid.
Attention
If have derate duty item, can be in enter [derate the amount of tax to be paid] after the interface, click [add newly] add pertinent information.
[what person can enjoy imposition derate? ]
Have one of following state, can decrease impose individual income tax, specific extent and deadline, by regulation of government of people of province, municipality, municipality directly under the Central Government, sign up for standing committee of the people's congress that be the same as class to put on record:
? The earning of old personnel of deformity, Gu and members of a revolutionary martyr's family;
? Because natural disaster suffers great losing. The State Council can rule the other state that reduce tax, newspaper Standing Committee of the National People's Congress puts on record.
The 5th pace: Refer declare
After confirming a result, click [refer declare] can.
The 6th pace: Retreat (fill) duty
If 01. is put in much prepay imposition, optional choose [application drawback] .
Click [application drawback] hind, taxpayer needs to choose drawback bank card. If early days already had added bank card, the system gives automatic area to already filled a bank to block message. You need to be added newly, click [add a bank to block message] , [affirmatory] .
If 02. is put in little prepay imposition, need pay an overdue tax.
Like you integrated earnings year is collected calculate need pay an overdue tax and dissatisfaction is sufficient avoid grant to collect calculate a condition, need to click [pay tax instantly] , the choice pays tax accordingly means is finished pay can.
If 03. is accorded with avoid those who grant to declare a condition, criterion need not pay tax evaded.
Like you integrated earnings year is collected calculate need pay an overdue tax but contented avoid grant to collect calculate a condition, it is after imposition computation, declare an interface to be clicked directly [enjoy avoid declare] can, need not pay imposition.
Origin: Metropolis Daily of daily of labor midday newspaper, Beijing, channel
Reporter: Ren Jie
Editor: Qin Rui
[" warm Wuhan " the activity is linked]
Condense love, consecratory warmth, deliver love, each other side helps each other, hand in hand before row!
After hero of aid another name for Hubei province comes home how ego keep an eye on? Listen to psychological expert to be unscrambled for you!Warmth road coming home, new nation of on-the-spot seek by inquiry exhibits distributing center dot to serve safeguard job!
Is the person that affect without the symptom infectious? Why to bring into diagnose case of illness? How to prevent? How to discover?