Can apply for since next month “retreat fee”, much retreat fill less!

2022-06-12 0 By

In order to implement the “Opinions on Further Deepening the Reform of Tax Collection and Administration” issued by the General Office of the CPC Central Committee and The General Office of the State Council and safeguard the legitimate rights and interests of taxpayers,Help taxpayers specification smoothly completed 2021 annual personal income tax, comprehensive income liquidation (hereinafter referred to as the “annual settlement”), administration of taxation recently issued “about 2021 annual announcement of personal income tax, comprehensive income of the liquidation matters (the state administration of taxation announced no. 1, 2022, hereinafter referred to as the” notice “), clearly related matters.What handling methods can taxpayers choose independently?Themselves, unit run, please do people know about the left his office the taxpayers to carry out the taxpayer can independently handle by annual income, tax authorities will continue to strengthen the policy interpretation and operation guidance of annual settlement, through various channels to provide tax advisory services, improve the natural electronic tax tips to remind function, help taxpayers successfully completed the annual income.For special groups such as the elderly and those with difficulty in completing the annual settlement independently, the taxpayer shall apply for it, and the tax authorities can also provide personalized annual settlement services.In view of the fact that the employer has a comprehensive and accurate grasp of taxpayers’ tax-related information and maintains close contact with taxpayers, which is beneficial to better help taxpayers handle the annual settlement, the Announcement stipulates that taxpayers can handle the annual settlement on behalf of the employer.Besides the unit that holds a post and is employed to pay salary, still include the unit of individual income tax of income of remuneration of pay of service of withhold law of withhold in advance by accumulative total, basically be insurance sale member, stockbroker or the intern that is accepting full-time record of formal schooling education to wait for a case.If the taxpayer requests the unit to act as agent, the unit shall handle it, or train or coach the taxpayer to complete the annual settlement declaration and tax refund (supplement) by himself through the natural person electronic tax bureau.The tax authority will provide declaration software for the unit to facilitate its centralized handling of the annual settlement declaration for its personnel.It should be noted that taxpayers who choose to make annual settlement on behalf of the unit should confirm with the unit within the annual settlement period (before April 30).Taxpayers can confirm by email, SMS, wechat, etc., which has the same legal effect as written form.In order to safeguard the legitimate rights and interests of taxpayers, the notice also stipulates that units shall not handle the annual settlement on behalf of taxpayers before the confirmation of taxpayers.Upon completion of confirmation, taxpayers shall truthfully provide the units with all comprehensive income, deductions and preferential tax benefits in tax years other than their own units, and be responsible for the authenticity, accuracy and integrity of the information.Taxpayers may, according to their own circumstances and conditions, independently entrust tax-related professional service institutions, other units and individuals (hereinafter referred to as the trustee) to handle the annual settlement.In this way, the trustee shall sign a letter of authorization with the taxpayer to clarify the rights, responsibilities and obligations of both parties.What needs to be reminded is that after the unit or the trustee handles the annual settlement on behalf of the taxpayer, it shall timely inform the taxpayer of the handling situation.If a taxpayer discovers any error in the annual settlement declaration information, he/she may request him/her to handle the correction declaration on behalf of the taxpayer or by himself/herself.Does everybody understand that?Must remember to deal with ~ source: state Administration of Taxation