Accounting training: Attention! These two types of taxpayers do not need annual reconciliation
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[Abstract] The editors of the Global Network School shared "Accounting Training: Attention! The two types of taxpayers do not need annual reconciliation." From March 1, 2020 to June 30, 2020, taxpayers are required to handle the comprehensive income tax of 2019. Settle the payment. Let's take a look at the specific notifications as follows
According to the Announcement of the State Administration of Taxation on the Handling of the Settlement and Settlement of Individual Income Tax for 2019 (hereinafter referred to as the "Announcement"), from March 1 to June 30, 2020, taxpayers are required to handle the individual tax integration for 2019. Income settlement and settlement.
So, who doesn't need to do annual accounting? Let's take a look
Generally speaking, as long as the taxpayer's usual pre-paid tax amount is not consistent with the annual taxable amount, annual reconciliation is required. In order to effectively reduce the taxpayer's burden and continue to release reform dividends, the State Council specifically clarified the exemption of annual accounting obligations for some low- and middle-income taxpayers who need to pay taxes. The Announcement on the Settlement of Relevant Policy Issues (2019 No. 94, hereinafter referred to as "Finance and Taxation Announcement No. 94") details the exemption from annual accounting. According to Article 2 of the Announcement, according to these regulations, taxpayers who do not need to handle the 2019 annual reconciliation are listed:
1. Some taxpayers who are supposed to handle annual reconciliation and need to pay taxes are exempted from their obligations.
As listed in the first paragraph of Article 2 of the Announcement, as long as the taxpayer's comprehensive income does not exceed 120,000 yuan, no annual reconciliation is required regardless of the amount of tax repayment;
As listed in Item 2 of Article 2 of the Announcement, as long as the taxpayer's tax repayment amount does not exceed 400 yuan, regardless of the annual income of the comprehensive income, annual reconciliation is not required.
According to the Finance and Taxation Announcement No. 94, when a taxpayer obtains comprehensive income, the withholding agent fails to withhold the prepaid tax according to law, and it is not included in the scope of exemption.
2. "Taxpayers whose prepaid tax amount is consistent with the annual taxable amount or who do not apply for annual tax refund" as provided for in Article 2, Item 3 of the Announcement.
If the taxpayer's pre-paid tax amount is completely consistent with the annual taxable amount, neither tax refund nor supplementary tax is required, and annual reconciliation is not required.
If the taxpayer voluntarily waives the tax refund, there is no need to perform annual reconciliation.
If the taxpayer does not know exactly how much his annual income is, or does not know how he can calculate whether he should pay or repay the tax, how much or how much to repay, and cannot determine whether the conditions for exemption are met, the following ways can be adopted. solve:
First, the taxpayer can make a request to the withholding unit. According to the tax law, the unit has the responsibility to inform the taxpayer of the paid income and the amount of prepaid tax;
The second is that taxpayers can log in to the online tax bureau (including the mobile personal income tax app) to check their detailed records of income and tax returns for 2019;
Third, when handling annual reconciliation, the tax authority will provide taxpayer pre-filling services through the online tax bureau according to certain rules. If the taxpayer has no objection to the pre-filled information, the system will automatically calculate the tax to be paid or refunded. Taxpayers can know whether they meet the requirements of the exemption policy.
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