It’s about personal income!Reservations available from today!
The individual income tax calculation for 2021 will start on March 1.This individual income tax calculation has an important change, is to launch an appointment to handle tax services.The State Administration of Taxation (SAT) recently issued the Notice on Handling the Matters concerning the Final Settlement and Payment of Individual Income Tax in 2021 (hereinafter referred to as the Notice). Taxpayers who need to handle the final settlement during the initial period of the year (From March 1 to March 15) can, according to their own circumstances,Log in the mobile personal income tax APP after February 16 to make an appointment on any of the above days.From March 16 to June 30, taxpayers can handle the annual settlement at any time without making an appointment.Screenshot of the individual income tax APP.What if I don’t have an appointment with my preferred date?There is no need to hurry. You can choose another date to make an appointment, or you can not make an appointment. After March 16, you can directly log in the mobile personal income tax APP or the website to apply for the settlement declaration.If the taxpayer does have an emergency and has not made an appointment to the appropriate date, he can also go to the tax service hall of the competent tax authority to handle the matter directly.Is it still possible to make an appointment after March 1st?From March 1 to March 15, taxpayers can still make an appointment through the mobile personal income tax APP. They can make an appointment on any unfilled date.Of course, taxpayers can also log in the mobile personal income tax APP or website after March 16 without making an appointment.Who needs to handle the annual settlement?(1) the amount of tax paid in advance is greater than the amount of tax payable in the annual settlement and the tax refund is applied for;(2) the comprehensive income obtained during the tax year exceeds 120,000 yuan and the amount of tax payable exceeds 400 yuan.Where a taxpayer underdeclares or fails to declare comprehensive income in a tax year due to a mistake in the applicable income items or failure of the withholding agent to fulfill the withholding obligation in accordance with law, the taxpayer shall handle the annual settlement according to law and in accordance with the facts.Source: @State Administration of Taxation, China Economic Net Editor: Xue Yi Review: Liu Bin