From March 贵阳夜网莞式服务 2020, you may need to pay a supplementary individual income tax, or you may receive a refund, because the comprehensive income settlement of individual income tax in 2019 will start.
On December 31, 2019, the State Administration of Taxation officially issued the announcement on handling the settlement of comprehensive income of individual income tax in 2019. The time for taxpayers to handle the settlement in 2019 is from March 1 to June 30, 2020.
What is annual calculation?
Generally speaking, it means "combining the annual income and calculating the tax by year", and then refunding more and making up less.
After the reform of individual income tax, the calculation method of individual income tax has changed. That is to say, the four incomes of wages and salaries, labor remuneration, remuneration for contributions and royalties are combined into "comprehensive income", and the individual income tax that should be paid is calculated with "year" as a cycle.
In normal times, when you get these four incomes, the payer (i.e. withholding agent) withholds and withholds the taxes on a monthly basis or a time basis. At the end of the year, you need to summarize the annual income and deductible expenses of the above four items. After deducting the expenses and deductions from the income, a comprehensive annual income tax rate of 3% - 45% is applied to calculate the annual personal income tax payable, and then deduct the tax paid in advance in the year. You need to go through the annual tax declaration with the tax authorities and settle the refundable or supplementary tax. This process is Final settlement.
The specific calculation formula is as follows:
Tax refundable or supplemented in 2019 = [(comprehensive income - 60000 yuan - "three insurances and one fund" and other special deductions - special additional deductions such as children's Education - other deductions determined by law - donation) × applicable tax rate - quick calculation deduction number] - tax prepaid in 2019
For example: a taxpayer receives a salary of 10000 yuan in January and an individual pays 2000 yuan of "three insurances and one fund", assuming that there is no special additional deduction, the individual income tax is paid in advance of 90 yuan; the monthly salary in other months is 4000 yuan, and the individual income tax is not paid in advance. Throughout the year, because the annual income of the taxpayer is less than 60000 yuan, there is no need to pay tax, so the 90 yuan tax prepaid can be refunded.
Who doesn't need to handle it?
First, taxpayers need to make up tax for annual settlement, but the annual comprehensive income does not exceed 120000 yuan;
Second, the amount of tax to be paid in the annual settlement of the taxpayer does not exceed 400 yuan;
Third, the amount of tax paid in advance by the taxpayer is consistent with the amount of tax payable in the year, or the taxpayer does not apply for the annual final tax refund.
Who needs to do the annual calculation?
It can be divided into tax refund and tax payment.
One is the taxpayer who needs to apply for tax refund because the amount of tax paid in advance is higher than the amount of tax payable. As long as the taxpayer has overpaid the tax due to insufficient deduction or undeclared deduction at ordinary times, no matter how much the income is, no matter how much the tax refund is, the taxpayer can apply for the tax refund.
In practice, there are some typical situations that will or may result in tax refund, mainly as follows:
1. The annual comprehensive income in 2019 is less than 60000 yuan, but the individual income tax has been paid in advance at ordinary times;
2. There are special additional deductions that meet the enjoyment conditions in 2019, but the deduction is not declared when the tax is prepaid;
For example: a taxpayer's monthly salary is 10000 yuan, and an individual pays 2000 yuan for "three insurances and one fund". Two children who go to primary school can enjoy 2000 yuan (24000 yuan in the whole year) of special additional deduction for children's education per month according to the regulations. However, due to its failure to fill in the prepayment process, the special additional deduction for children's education has not been deducted in the calculation of individual income tax, and the annual prepayment of individual income tax is 1080 yuan. After filling in the relevant information in the annual settlement, it can deduct 24000 yuan, 360 yuan of personal tax payable in the whole year after deduction, and it can apply for a refund of 720 yuan according to the regulations.
3. Due to the reasons of employment, resignation or no income in some months of the year, 60000 yuan of expenses, special deductions such as "three insurances and one fund", special additional deductions such as children's education, enterprise (occupation) annuity, commercial health insurance and tax deferred endowment insurance are not fully deducted;
For example, a taxpayer retired at the end of August 2019. Before retirement, the monthly salary was 10000 yuan, and the individual paid 2000 yuan for "three insurances and one fund". After retirement, he received basic pension. Assuming that there is no special additional deduction, 720 yuan of individual income tax will be paid in advance from January to August; the basic pension in the next four months will be exempted from individual income tax according to regulations. In the whole year, the taxpayer only deducted 40000 yuan of deducted expenses (8 × 5000 yuan / month), and did not fully deduct 60000 yuan of deducted expenses. The taxpayer can apply for tax refund of 600 yuan after full deduction of annual settlement.
4. There is no employer and only income from remuneration for labor service, remuneration for contributions and royalties, which needs to be deducted before tax through annual final calculation;
5. The withholding rate applicable in the middle of the year is higher than the annual applicable tax rate of the comprehensive income of the whole year when the taxpayer obtains income from remuneration for service, remuneration for contributions and royalties;
For example: a certain taxpayer gets 10000 yuan of remuneration for labor service every month, 1600 yuan of individual income tax will be paid in advance after applying 20% withholding rate, 19200 yuan in the whole year; when calculating accounts in the whole year, 120000 yuan of remuneration for labor service will be paid in the whole year, after deducting 60000 yuan of expenses (excluding other deductions), the comprehensive income tax rate of 3% will be applied, and 1080 yuan of payable tax will be paid in the whole year. Therefore, a tax refund of 18120 yuan can be applied for.
6. Failing to declare or fully enjoy the comprehensive income tax preference when paying taxes in advance, such as the individual income tax preference for the disabled;
7. There are eligible donation expenses of public welfare charities, but they are not deducted when paying taxes in advance, etc.
Taxpayers experience tax service. Drawing provided by Zhejiang provincial Taxation Bureau
The other is the taxpayer who should make up the tax if the amount of tax paid in advance is less than the amount of tax payable. Only when the annual comprehensive income is more than 120000 yuan and the annual settlement of the supplementary tax amount