Special tax deduction function for tax application APP was launched yesterday
Available face recognition registration can provide electronic tax payment and electronic tax deduction business
Yesterday, the launch of the special extra deduction information reporting function of the personal income tax APP software was developed by the National Tax Advisory Service. The main taxpayer's special additional deduction information reporting feature in APP is open to the public. The Beijing Youth Daily Reporter learned that taxpayers can now fill in the personal specific deduction information on the mobile APP page of "personal income tax", the internet WEB end, the detention client and the tax hall. Previously, the "Personal Income Tax" app has been available for download in large app stores, but the feature of the "Special Additional Deduction" module, which has received the most attention, has not been opened.
"Personal Income Tax" APP can also provide electronic tax payment and electronic tax refund services. At the same time, taxpayers can also control the handling of information collection, reporting, tax payment, tax relief, and other services they have handled at any time via mobile phones, which is similar to an "electronic tax office" that they carry.
Face recognition registration must
Contains a resident ID card
According to the reporter of Beiqing Daily, all major app stores have already delivered APP downloads for personal income tax and at the same time, the download volume of various related tax applications has increased. However, users should be reminded that only "personal income tax" APP has been launched by the National Tax Advisory Service. There are also many "tax assistants" apps for commercial development that need to be identified before users download. Because tax information relates to privacy and property security, users should be cautious about distinguishing, not accidentally uploading personal information to unreliable APP, so as not to pose a security risk.
The reporter of Beiqing Daily has been quite successful in downloading the "Personal Income Tax" app. Some mobile phone systems currently contain it as "unknown sources" and require additional user confirmation to successfully install.
Users must sign up before using "Personal Income Tax" APP. There are two ways to register: Registration of registration registration and face recognition approval. In the registration method of the hall registration code, you must obtain a registration code by holding a valid ID to the tax office, and then you can terminate the registration on the APP. The face recognition registration must be used by the taxpayer who has the resident ID card. After completing the ID number and name, the face comparison can be performed.
After completing the registration, the user must also improve personal data, including basic information and enjoyment of the offer. It should be noted that the preferential information available here does not refer to the particular additional deduction-related information but only limited to the three tax incentives of "disability", "strength" and "old age". After the completion of the personal information, the user may find that the device information is automatically generated in the "employment information" column, including the name of the entity, the taxpayer's identification number and the employment date.
Prepare the information before completing the special additional deduction
Yesterday's new "Special Additional Deduction Information Filling Function" is undoubtedly the biggest highlight of the "Personal Income Tax" APP. The "special extra deduction information" includes modules for children's education, continuing education, major medical care, mortgage rates, housing rent and special deductions for the elderly. It should be remembered that because the module requires the user to complete some relevant information, it is best for the user to prepare the relevant information before completing the report, so as not to find the fill-in delay time.
For "special allowance for child education", the child education information must be prepared before the report: including the level of education, the time of education, etc., the child's and spouse's ID number and can also be chosen as a detention of the withheld tax. Full name of the clerk and the total social credit code.
For "ongoing education special deductions", you must prepare continuous information before the completion of the report: including education (degree) continuing education information, such as training stage, entry time, exam time, vocational training information: including training type, certificate acquisition time, certificate name, certificate number, issuing authority. Users can also choose to fill in the full name and total social credit code of the retention agent that holds the prior personal income tax.
For "special extra deduction of mortgage interest rate", the property rights certificate must be prepared before submission: including proprietary certificate, property registration certificate, sales contract for commercial housing, contract prior to sale, loan contract: it must be completed in accordance with the loan agreement. Users can also choose to fill in the full name and total social credit code of the retention agent that holds the prior personal income tax.
For the "special extra deduction for housing rent" you must prepare the housing information before filling in the report: Download the contract number, the address of the tenant, the lessor's information, the main work city (fill in the city level). Users can also choose to fill in the full name and total social credit code of the retention agent that holds the prior personal income tax.
For "special seniors allowance" it is necessary to prepare the information of the person concerned before the report: including identity paper information, date of birth (the dependent person must be 60 years or older); Common supporter information: including identity paper information, date of birth, If it is a single child, this item need not be filled out. Users can also choose to fill in the full name and total social credit code of the retention agent that holds the prior personal income tax.
For the "special deduction for major disease treatment" it is not necessary to fill out the time, but wait until the taxpayer settles the payment in the annual settlement. But the information to be prepared before the project is completed has also been announced. The contents of the report include patient information: Information about the person's and spouse's expenses incurred by the person and the spouse, the minor child and the patient's documents, and the amount of the personal burden and the total amount of the medical expenses must also be provided to be completed according to the relevant medical credentials.
The original information must be kept for long-term inspection.
It is important to recall that while the relevant information is permanently stored after submission, the taxpayer's originals of these materials must be stored for a long time and ready for inspection. In this respect, the relevant person in the State Tax Administration explained that the greatest characteristic of the "special supplementary tax" in the new tax rules is that it is realized through self-declaration. This new tax policy will establish a new tax collection and management model based on the presumption of integrity declaration. Both the tax authorities, reluctant agents and taxpayers face new explorations and new trials.
"In this process there will inevitably be cases where a person uses a false statement to escape the tax." In that regard, the relevant person in the Beijing Municipal Taxation Bureau said in an interview with the daily Beiqing reporter that the future tax authorities would adopt a subsequent verification method. Reduce the problem of tax evasion. Therefore, taxpayers do not have to submit the relevant documents to the tax authorities when the special additional deduction report, but if the department has to carry out the check afterwards, the taxpayer must be able to provide the withheld documents for future reference.
Last year's bonus was not incorporated
Comprehensive income tax
With the change of the old and the new tax policy on January 1, 2019, it has become a matter of concern for many people to compute the 2018 year-end bonus issued by many entities in 2019. In this respect, the Treasury and the tax administration jointly issued the link link of preferential policies following the revision of the individual income tax law, which clarified the issue of the convergence of different preferential policies, such as the one-off one-year bonus. It is clear that before December 31, 2021, individual residents will receive a one-time bonus for the entire year, which is not included in the year's total income. The annual one-time bonus income is broken down by the amount obtained for 12 months, according to the monthly tax rate table attached to the notice. Determine the applicable tax rate and quick deductions, and calculate the tax separately. However, from 1 January 2022, this part of the income must be included in the total income for the year in order to calculate and pay personal income tax.
According to Beiqing Daily reporter from the Beijing 12366 Tax Service Center, the number of taxpayers' queries has risen significantly recently, and tax rates have risen from 10% to 30%. Most consultants are taxable. According to the person responsible for the Beijing 12366 Tax Service Center, the current taxpayers are concerned about the particular additional deduction policies for seniors, rentals and loans, as well as the specific operating methods for deductions. (Reporter Zhang Qin)