South dispatch recently, many citizens get short message of duty Wu branch, remind deal with individual income tax on time integrated income is collected calculate. South the reporter understands from revenue of river retail sales, according to timeline, year is collected calculate deal with end time is on June 30, what need reminds is, set out from the angle of taxpayer, undertake by the regulation year is collected calculate dealing with is a legal liability, if nonperformance needs,bear corresponding consequence.
Drawback can abandon, pay tax evaded must do
Relevant controller introduces revenue of river retail sales, if taxpayer belongs to need drawback, whether to deal with year to collect the right that calculating application drawback is taxpayer, need not assume any responsibility. If taxpayer needs pay an overdue tax (accord with a regulation avoid grant to collect calculate case except) , did not deal with a tax year to collect lawfully however after calculate or be being declared imposition of not seasonable pay, the likelihood faces punishment of duty Wu administration. And, did not deal with pay taxes to declare by the regulation, not capture pays tax less perhaps paragraph, offer false data to declare enjoy taxation privilege, do not coordinate the action such as duty Wu examination, false promises, can note record of credence of individual pay taxes, produce an effect to individual credence.
Introduce according to this controller, integrated earnings year collects individual income tax be in already retreated more on the foundation of prepay imposition fill less, if taxpayer is in 2019 year already lawfully prepay individual income tax, and accord with one of following scenario, need not deal with year to collect calculate: It is taxpayer year is collected calculate want pay an overdue tax but integrated income income does not exceed year 120 thousand yuan; 2 it is taxpayer year is collected calculate those who need amount of pay tax evaded not to exceed 400 yuan; 3 it is taxpayer already paid tax beforehand the forehead and year ratal agrees or should not apply for year to collect those who calculate drawback.
Empty arranges disloyal data, consequence is very serious
The reporter still understands, some taxpayer are in the near future the empty on APP lists a duty to already paid tax special and the forehead, add deduct and the disloyal data such as derate duty, make year is collected calculate generation drawback. Chief expresses related duty Wu branch, if taxpayer is declared when of project of duty of empty increase and decrease, draft the regulation that provides a way according to taxation, will face punishment of duty Wu administration; The clue is serious, make crime likely, want to investigate criminal duty lawfully. If taxpayer not lawfully according to the facts fill in a form and submit it to the leadership is special and add deduct information, face punishment of duty Wu administration possibly not only, still can write down system of individual credit information, carry out associated chasten about the regulation according to the country.
Examine a duty operation to go to the lavatory, should collect into travel year as soon as possible calculate
Duty Wu branch reminds, the common case of pay tax evaded basically has: 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; The item that ought not to deduct was deducted more when buckling prepay beforehand or amount, year is collected calculate amalgamative decrease because of tone when plan duty deduct the forehead to bring about should specified amount of pay taxes income increases, generation should fill capture imposition; Taxpayer gains integrated income, because withhold obligor to did not deduct prepay tax payment beforehand lawfully, taxpayer year collects complement of the need when calculating to declare bring about generation to should fill capture imposition; Working unit changes among taxpayer year, used inferior tax rate respectively when buckling prepay beforehand, year is collected when calculating, incorporate integrated gain is caused after computation year tax rate prep above buckles prepay tax rate beforehand.
Duty Wu branch suggests, if taxpayer cannot decide he needs drawback or pay an overdue tax, can log onto APP of mobile phone individual income tax or website of revenue of natural person electron, examine, affirm or complement perfects him integrated income is relevant income, deduct etc. Sign a letter to do not affect an individual because of the evade taxation, every taxpayer should undertake year is collected calculate.
Interview and write: South Jiang Ruixuan of reporter Yan Liang's reporter