Last day! When the annual tax settlement ends, the tax refund will be wasted if it is not received.

  Beijing, China, June 30 (Reporter Li Jinlei) On June 30, it was the last day of the annual calculation of comprehensive income of individual tax in 2019. If you don’t apply for tax refund, you should pay close attention to it, otherwise it will be wasted if you don’t get it. Those who have not paid the overdue tax should also pay close attention to it, otherwise they will face fines and late fees, which will also affect their personal credit.

  Last day of annual tax settlement

  The annual remittance of comprehensive income from individual tax in 2019 will be handled from March 1 to June 30, 2020. June 30th is the last day for annual settlement.

  The so-called annual tax calculation is to "combine the annual income and calculate the tax on an annual basis", and then refund more and make up less. That is to say, the four incomes of wages and salaries, labor remuneration, manuscript remuneration and royalties are combined into "comprehensive income", and the individual tax is calculated on an annual basis.

  The specific calculation formula is as follows:

  In 2019, the tax payable or refundable is calculated = [(comprehensive income-60,000 yuan-special deductions such as "three insurances and one gold"-special additional deductions such as children’s education-other deductions determined according to law-donation) × applicable tax rate-quick deduction]-prepaid tax in 2019

  Personal income tax rate table.

  If you don’t get a tax refund, you’ll be wasted.

  Who can get a tax refund? As long as you pay more taxes in advance because of insufficient deduction or undeclared deduction, taxpayers can apply for tax refund regardless of their income or the amount of tax refund.

  For example, your comprehensive annual income in 2019 is less than 60,000 yuan, but your income is relatively high in a certain month, and you can get a tax refund if you pay a tax in advance.

  For example, Xiao Ming received a salary of 10,000 yuan in January, and an individual paid "three insurances and one gold" of 2,000 yuan. Assuming there is no special additional deduction, he will pay a tax 90 yuan in advance; In other months, the monthly salary is 4000 yuan, and there is no need to pay taxes in advance. Throughout the year, because taxpayers’ annual income is less than 60,000 yuan, they don’t need to pay taxes, so they can apply for a refund of 90 yuan tax paid in advance.

  For another example, if you didn’t declare to enjoy the six new special additional deductions (children’s education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly) in 2019, you may also get a tax refund after the declaration.

  For example, Lao Wang’s monthly salary is 10,000 yuan, and the individual pays 2,000 yuan for "three insurances and one gold". According to the regulations, two children who go to primary school can enjoy a special additional deduction of 2,000 yuan per month (24,000 yuan for the whole year). However, because it was not reported in the prepayment link, the special additional deduction for children’s education was not deducted when calculating the tax, and the tax was paid in advance for 1080 yuan in the whole year. After filling in the relevant information in the annual settlement, it can supplement and deduct 24,000 yuan. After deduction, it should pay a tax of 360 yuan for the whole year, and it can apply for tax refund in 720 yuan according to regulations.

  If you can get a tax refund, but you don’t declare it, the money will be wasted. Of course, it should be noted that the tax refund can be waived without any responsibility.

  Screenshot of tax refund received by netizens in Weibo.

  Failure to pay taxes will result in fines and late fees.

  Although the tax refund can be waived, the tax payment cannot be waived. If you need to pay back taxes, you must make an annual settlement.

  Who needs to pay taxes? That is to say, taxpayers whose comprehensive annual income exceeds 120,000 yuan and whose annual amount of supplementary tax is above 400 yuan need to pay supplementary tax.

  There may be small partners who see that they have to pay taxes and want to ignore them. However, this kind of escape mentality is not desirable. If the tax is not paid on time, the consequences will be more serious. Don’t be fined, and you will have to pay a late fee, which will affect your personal credit.

  State Taxation Administration of The People’s Republic of China said, if you should pay taxes, it is your obligation to handle the annual remittance. If you don’t pay the tax, you may face tax administrative punishment and record it in your personal tax credit file.

  According to Article 62 of the Tax Administration Law, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed, and taxes shall be recovered and late fees shall be imposed. For late payment fees, from the date when the payment deadline is exceeded, five ten thousandths of the overdue tax will be charged on a daily basis.

  Tax data map. Zhongxin. com reporter Li Jinlei

  Don’t trust the so-called "secret" of tax refund

  In the process of annual tax settlement, some people are unwilling to see that others can get a tax refund, but their own tax refund amount is 0, so they make a bad idea, believe in the "tax refund strategy" and "tax refund tips" circulating on the Internet, and make a false declaration.

  A case published by Zhejiang Taxation Bureau shows that taxpayer Zhang, according to the system trial calculation, should get a tax refund in 0 yuan, but he applied for a tax refund of 202.12 yuan by falsely reporting the special additional deduction for his serious illness medical treatment in 2019. In the daily monitoring, the tax department found that Zhang’s special additional deduction data was doubtful, and contacted Zhang for verification, requesting relevant retained information, but Zhang could not provide it. In the end, the tax department informed Zhang of the legal responsibility for not submitting the special additional deduction information truthfully, and advised Zhang to correct the declaration in time.

  The tax department reminds that taxpayers need to declare the annual tax refund, and individuals should be responsible for the authenticity, accuracy and completeness of the declared information. Don’t believe in the so-called "tax refund tips" passed on the Internet and orally, so as to avoid false declarations or false declarations that violate the provisions of the tax law.

  Have you settled the annual tax? Is it a tax refund or a tax payment? (End)