On January 9th, the State Administration of Taxation responded to the special tax deduction of hotspots – the policy of eating through and using the policy to lead the tax reduction red envelope
If a resident individual obtains a one-time bonus for the whole year, he or she can choose the taxation method by himself. The advantage of the one-time bonus policy for the whole year is that it is taxed separately and is not combined with the current comprehensive income, thus “splitting” income and reducing the tax rate; The special additional deduction information that the APP is successfully reported by the APP is not required to be reported to the withholding unit if it is specified at the time of filing.
How to calculate a tax for the one-time bonus for the whole year after 2019? How to calculate the deduction for the annual medical expenses? What should I do if the information on the employment of the tax application does not match? … On January 9th, the State Administration of Taxation launched an online interview activity to respond to the hot issue of personal income tax with high taxpayers' attention in the near future, helping taxpayers to thoroughly understand the “special deduction” policy and lead the tax reduction red envelope.
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Ye Liner, deputy director of the Income Tax Department of the State Administration of Taxation, said that in order to ensure the smooth and smooth implementation of the new tax law, to stabilize social expectations, and to allow taxpayers to enjoy the tax reform dividend, the Ministry of Finance and the State Administration of Taxation issued the "Regulations on the Individual Income Tax Law. The Notice on the Linkage of Preferential Policies (hereinafter referred to as the “Notice”), the one-time bonus for taxpayers from January 1, 2019 to December 31, 2021 may not be incorporated into the comprehensive income of the current year. The full amount of the bonus is divided by the amount of 12 months. According to the comprehensive monthly income tax rate table, the applicable tax rate and the quick deduction are determined, and the tax is calculated separately to prevent some taxpayers from increasing the applicable tax rate after the one-time bonus for the whole year is incorporated into the comprehensive income.
"For some low- and middle-income earners, if the one-time bonus for the whole year is incorporated into the salary and salary of the current year, after deducting the basic deductions, special deductions, and special deductions, there may be no need to pay taxes or pay very little taxes. If the one-time bonus for the whole year is to be taxed separately, it will generate taxable tax or increase tax burden. At the same time, if the one-year bonus policy is applied separately, there may be a 'critical point' in the tax rate conversion. 'Phenomenon.' Ye Liner said.
Therefore, the "Notice" specifically stipulates that if a resident individual obtains a one-time bonus for the whole year, he or she can choose the taxation method. “Please ask the taxpayer to judge whether the one-time one-time bonus will be included in the comprehensive income tax. Please also pay attention to the deducting unit when paying the bonus, so that the taxpayer can enjoy the tax reduction bonus.” Ye Liner reminded.
It is understood that the advantage of the one-off bonus policy for the whole year is that it is taxed separately and is not combined with the current comprehensive income, thus “splitting” income and reducing the tax rate. However, for taxpayers with lower comprehensive income for the whole year, it is possible to increase the tax burden if they enjoy the one-time bonus policy for the whole year. For example, a person earns 3,000 yuan a month, and has a year-end bonus of 20,000 yuan at the end of the year. Because his annual income is less than 60,000 yuan, the one-time bonus for the whole year is incorporated into the comprehensive income tax, so there is no tax payment for the whole year; If you enjoy the one-year bonus policy for the whole year, you will need to pay a personal income tax of 600 yuan, resulting in an increase in tax burden.
APP needs to understand the basic functions
After the employee fills in the special additional deduction information through the “personal income tax” APP, does it need to be reported to the unit again? According to Chen Menglin, deputy director of the Electronic Tax Management Center of the State Administration of Taxation, the special additional deduction information successfully reported through the “Personal Income Tax” APP, if specified by a withholding unit when the report is submitted, the withholding unit can be submitted to the third employee. After the day, the information downloaded by the employee is downloaded through the “download update” function of the withholding client, and no further need to report to the withholding unit.
Currently, the personal information of the "Personal Income Tax" APP has the following columns: First, user basic information. This is automatically brought out by the system and registered with other license numbers other than the resident ID card. It is necessary to fill in the date of birth and gender. The second is the location of the household registration / current residential address, you need to select the provinces and cities, townships / towns / streets for the optional items, manually fill in the detailed address (such as streets, plots, buildings, units, etc.). The third is education and ethnicity. This is an optional item, but it is recommended to complete it. Fourth, “others”, e-mail and overseas employment are not available by default, and can be selected according to actual conditions. The fifth is the tax incentive information, which is divided into three situations: disability, martyrs and old ages. According to the actual situation, for the disabled and the martyrs, it is necessary to fill in the relevant license number and upload the electronic photo data of the certificate. The disability certificate number is mandatory, and the devil's The license number is not required.
What should I do if I find out that a company is not the one that I have been employed in, or has already left, in the employment information of the “Personal Income Tax” APP? Chen Menglin said that if you are a former employer, you can open the company in the employment information of the “Personal Income Tax” APP Personal Center, and then click “Appeal” in the upper right corner to select the “Pre-employment” method. The tax authority will feed back the information to the company, and the company will modify the personnel information into the resignation status in the withholding client software. If it is fraudulently used by an unemployed unit, click on the “appeal” according to the above path, select the “never serve” method, and report the situation to the competent tax authority of the company, and the tax authorities will investigate. After clicking on the appeal, the relevant information of the “Personal Income Tax” APP will no longer be displayed. Subsequent processing results will be fed back to the taxpayer through the message reminder of the “Personal Income Tax” APP homepage.
The information is not filled in and can be replenished
"The housing loan handled in December 2018, but has not yet been approved, is expected to be approved in January 2019, the unit now let me fill out the special additional deduction information collection form, but I did not obtain the "special additional deduction information table" – What should I do with the 'loan contract number' in the Housing Loan Interest Expenditure?" Some netizens asked in this interview.
In this regard, Zhang Feng, deputy director of the Income Tax Department of the State Administration of Taxation, said that taxpayers can report deductions after obtaining relevant information. If you do not report the information in a timely manner because of the lack of information, you can also deduct it after the follow-up month. It will not affect the taxpayer's special additional deduction policy.
For the commercial housing loan has been paid off, and the remaining provident fund housing loans can deduct the tax problem, Ye Liner said that if it is the same house and meets the conditions stipulated by the policy, the form of portfolio loan is also used in commercial loans. After the Qing Dynasty, if the provident fund loan continues to repay, the tax can be deducted.
If the taxpayer’s employment unit and the daily work place are not in the same city, and neither of the two places have their own housing, what standard should they enjoy for the rental expenses? Ye Liner said that the rental expenses incurred in this case are deducted according to the housing rent deduction standard of the actual workplace.
How to calculate the deduction for the annual medical expenses? “The taxpayer is hospitalized at the end of the year and is discharged from the hospital at the beginning of the second year. Generally, the medical expenses are settled at the time of discharge. The taxpayer declares that he/she is deducted for medical treatment of the major illness, which is subject to the settlement time on the medical expense settlement statement. Therefore, the medical expenditure belongs to the second year. The medical expenses, by the end of 2019, if you reach the 'departure line' for deductive medical treatment, you can enjoy the deduction when you settle the payment in 2020." Ye Liner said.
According to the tax law and related regulations, from January 1, 2019, when the withholding agent pays wages and salaries to individual residents, the withholding personal income tax is withheld according to the accumulated withholding method. So what exactly is the cumulative withholding method? Zhang Feng introduced that, in simple terms, all the wage earners of taxpayers in the beginning of the year from the beginning of the year can be deducted from the amount of the project since the beginning of last year, such as the reduction of fees (that is, the “starting point” that everyone says). The balance of the three risks and one gold, special deductions, etc., the balance of the deduction is compared with the corresponding deduction rate table (same as the annual income rate table of the comprehensive income) to calculate all the taxes that should be paid in advance since the beginning of the year, minus the prepayments in the previous month. Taxes can be used to calculate the tax that should be paid in advance this month.
"In the actual calculation of tax, the unit taxpayer can directly calculate the tax that should be paid in this month after the monthly income and special deductions are entered into the free software provided by the tax authorities." Zhang Feng said that Therefore, the method of using this withholding tax mainly considers that the income from wages and salaries after the tax reform is included in the comprehensive income, and the annual tax and tax are more and less repaid. If the tax is also paid in advance according to the method before the tax reform, There will be many wage taxpayers who need to pay taxes or refunds at the end of the year.
"Using the accumulative withholding method will effectively solve this problem. For most taxpayers who have only one salary income, the withholding tax at the end of the tax year is basically equal to the annual tax payable, and there is no need to apply for it at the end of the year. At the same time, even if the taxpayer needs to pay taxes or refund the tax, the amount is relatively small, and will not occupy too much taxpayer funds." Zhang Feng said.
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