2023 Annual Individual Income Tax Comprehensive Income Settlement
It's coming to an end
Friends who haven't finished yet, hurry up!
Log in to the "Individual Income Tax" mobile app
You can do it
According to the Announcement on Handling the 2023 Individual Income Tax Comprehensive Income Reconciliation and Payment Matters issued by the State Administration of Taxation, the 2023 individual income tax final settlement will be processed from March 1 to June 30, 2024.
If taxpayers have special additional deductions for infant and child care under the age of 3, children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly that occur in 2023, they can fill in or supplement the deductions during the final settlement period.
There are no taxes to be paid in the following two cases
01
The annual comprehensive income does not exceed 120,000 yuan, that is, the annual comprehensive income does not exceed 120,000 yuan, regardless of the amount of tax payment, it can be exempted from tax payment.
02
The amount of tax to be paid for final settlement does not exceed 400 yuan, that is, the amount of tax to be paid does not exceed 400 yuan, regardless of the annual income of comprehensive income, it can be exempted from paying tax.
In the following cases, the tax shall be paid in a timely manner
If you have a comprehensive income in 2023
More than 120,000 yuan
In addition, the tax amount required for the final settlement is required
More than 400 yuan
Then you need to pay the tax in time
It will be displayed in the system when you handle the IIT tax settlement
"Tax payable (RMB)"
You need to follow the prompts to make a catch-up payment
Handle the final settlement truthfully in accordance with the law
It is the obligation of the taxpayer
If you have to handle it but not handled
Tax-related issues such as final settlement
The tax authorities will make reminders
and by means of electronic or written
Send tax paperwork
Remind and urge taxpayers to rectify
For refusal to rectify
or taxpayers who have not made thorough rectifications
The tax authorities will do so in accordance with the law
File a case for inspection
On top of the levy of late fees
Additional fines are imposed
Also included
List of key personnel in tax supervision
for the next 3 tax years
Strengthen the review of the declaration
and in its personal income tax
It is noted in the tax record
Source: Very Wenshan
New Media Editor: Wu Jixiang
First instance: Zhang Lina Second instance: Zhu Yunrun Third instance: Li Xingwei