Hurry up!The end of this month

According to the announcement of the State Administration of Taxation

From March 1, 2022 to June 30

Individual residents who meet relevant regulations

Need to apply for personal income tax of 2021

Comprehensive income settlement and settlement matters

According to the announcement, after the end of 2021, the residents need to summarize the income from four income obtained from the salary salary, labor remuneration, manuscript remuneration, and franchise fees from January 1, 2021 to December 31, 2021, and the expenses are reduced by 60,000 After the special deduction, special additional deduction, other deductions and eligible public welfare charities determined in accordance with the law, the personal income tax rate for comprehensive income is applicable and subtract the speed deduction. The tax amount has been paid in the year, and the amount of tax should be refunded or replenished, and the taxation or tax refund or taxation is applied to the tax authority.

Who needs to handle annual exchange calculations?

For one of the following circumstances, the taxpayer needs to handle annual exchange calculations:

(1) The pre -paid tax amount is greater than the taxable tax amount and the tax refund shall be applied for;

(2) The comprehensive income income obtained during the tax year exceeds 120,000 yuan and the amount of tax replenishment is more than 400 yuan.

The amount of tax should be refunded or the amount of tax supplies = [(comprehensive income income-60,000 yuan- "three insurances and one gold" and other special deductions-special additional deductions such as child education-other deductions determined in accordance with the law Tax rate-speed calculation deduction number] -The prepaid tax.

How to choose a bonus tax method?

The editor reminds everyone that the country has decided to not incorporate the annual one -time bonus to income in the monthly salary income and implement a monthly tax rate for taxation rates alone, which continues until the end of 2023. Therefore, when the tax exchange is performed this year, there will be a choice question for the year -end award: separate tax calculation or all income from comprehensive income tax.

Different tax calculation methods will affect the tax amount. Experts analyze that for those with relatively small salary and relatively many year -end prizes for the annual annual salary, they may choose to make the year -end award merged into the comprehensive income tax calculation method.

If you want to know which tax calculation method is more advantageous to yourself, a very simple way is to operate both tax calculation methods on individual tax apps, but don't confirm first, compare which tax calculation method is cost -effective. Just choose which one.

Annual exchange calculation period

What kind of tax deductions can be enjoyed?

A picture takes you to quickly understand the policy "red envelope"

Forward reminder!

Source: Hubei Release, People's Daily, China News Network, the State Taxation Administration 12366 Shanghai (International) Tax Service Center, Yangtze River Daily

Edit: Series ｜ Audit: Siyuan

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