How to make up the 2021 individual income tax?

Apply for a tax refund. If there is a tax refund amount due after the annual tax settlement, the taxpayer can apply for a tax refund. The taxpayer completes the application process after ticking the box "Apply for Tax Refund" in the corresponding column of the return and submitting it to the competent tax authority.

The tax authorities and the State Treasury can apply for tax refund after completing the necessary examination procedures in accordance with the regulations, and the tax refund will be directly transferred to the taxpayer's bank account. Taxpayers applying for a tax refund need to fill in the identity information and an eligible bank account opened in China accurately.

Among them, for taxpayers with an annual comprehensive income of less than 60,000 yuan in the tax year, but who have been withheld and prepaid individual income tax in the middle of the year, the tax authorities will push service reminders and provide simple return form pre-filling services. If taxpayers have doubts about the data in the pre-filled service, they can also choose the standard return form to handle the annual tax settlement.

Handle back taxes. Taxpayers can pay the tax payable through online banking, POS machines in tax service halls, bank counters, non-bank payment (i.e., third-party payment), etc. Taxpayers who declare and pay taxes by mail need to pay attention to the progress of the declaration and pay the tax in a timely manner through the electronic tax bureau of natural persons or the competent tax authority (tax service department).

If it is not withheld by the unit, you can ** individual income tax app, enter after registration. Click on the annual final settlement, and then the system will automatically calculate whether the office needs to be paid back or refunded, and you can beat it according to the process. If you really don't know how to do this, you can go to the local tax department to handle it.

If the individual income tax in 2019 is omitted, it can be made up in 2021 and a late fee needs to be paid. Late payment penalty is a certain percentage of the overdue tax payment for taxpayers who do not pay taxes within the tax payment deadline, and it is a measure of economic sanctions imposed by the tax authorities on taxpayers who are overdue in paying taxes.

Individual income tax, the full name of individual income tax, individual income tax is the official tax management and individual income tax declaration system mobile application launched by the State Administration of Taxation. After passing the real-name registration, you can fill in the special additional deduction information. Taxpayers can check the tax incentives they can enjoy in real time by registering their personal ID number, mobile phone, address and other information through face recognition.

Laws and Regulations

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Law of the People's Republic of China on the Administration of Tax Collection

Article 32 Where a taxpayer fails to pay the tax within the prescribed time limit or the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the taxpayer to pay the tax within the prescribed time limit, impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment. Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes.

When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner.

The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Summary. 1. If all the individual income tax is omitted, you need to bring the information to the local taxation bureau to make a supplementary declaration. 2. The materials to be brought are:

A copy of the tax registration certificate, the identity certificate of the person in charge, and the individual income tax return with the official seal. 3. Late fees are required for missing individual income tax. If the taxpayer fails to pay the tax within the prescribed time limit, or if the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis, in addition to ordering the taxpayer to pay the tax within the prescribed time limit.

Dear, you can make it up.

1. If all the individual income tax is omitted, you need to bring the information to the local taxation bureau to make a supplementary declaration. 2. The materials to be brought are: a copy of the tax registration certificate, the identity certificate of the operator, and the individual income tax declaration and balance form with the official seal.

3. Late fees are required for missing individual income tax. If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment, in addition to ordering the taxpayer to pay the tax within the prescribed time limit.

In 2020, I did not declare the mortgage individual income tax, can I still make up for it?

You can make it up.

In 2021, the personal income tax will be 435 yuan, and if the annual income exceeds 120,000 yuan, the tax will need to be paid.

If one of the following circumstances is met, the taxpayer shall apply for the annual tax settlement: (1) the amount of tax prepaid is greater than the tax payable in the annual tax settlement and the taxpayer applies for tax refund; (2) The comprehensive income obtained in the tax year exceeds 120,000 yuan and the amount of tax required exceeds 400 yuan.

Refundable or additional tax amount = [(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - eligible public welfare and charitable donations) Applicable tax rate - quick deduction] - prepaid tax.

In 2021, the comprehensive income individual income tax final settlement and payment will result in a tax of 435 yuan, and whether it needs to be paid depends on the specific situation.

If your annual comprehensive income does not exceed 120,000 yuan, you do not need to make up the 435 yuan. If the annual comprehensive income exceeds 120,000 yuan, the 435 yuan needs to be paid back.

Because according to the regulations, taxpayers who have prepaid individual income tax in accordance with the law in the tax year and meet one of the following circumstances do not need to go through the annual reconciliation:

1) The annual final settlement is subject to additional tax, but the comprehensive income does not exceed 120,000 yuan for the whole year;

2) The amount of tax to be paid in the annual final settlement does not exceed 400 yuan;

3) The amount of tax prepaid is consistent with the amount of tax payable in the annual final settlement;

4) Those who meet the conditions for tax refund in the annual final settlement but do not apply for tax refund.

Your $435 can only meet the above (1) in order to avoid paying back taxes. If it meets the requirements of (1) the annual final settlement is subject to tax but the comprehensive income does not exceed 120,000 yuan for the whole year, then the 435 yuan can enjoy exemption from declaration and no need to pay tax.

For those whose annual comprehensive income exceeds 120,000 yuan, because it exceeds 400 yuan, it does not meet the condition that (2) the amount of tax to be paid for the annual final settlement does not exceed 400 yuan, so it cannot choose to enjoy the exemption from declaration, so it must pay tax.

Before the deadline for the final settlement of individual income tax, you can make up the report by yourself; After the individual income tax final settlement is settled, you need to bring the information to the Zheng Affairs Bureau of the competent tax promotion and grinding to handle the supplementary report.

If the declaration is delayed, the in-charge tax bureau will impose a fine on the taxpayer or the withholding agent, and if there is overdue tax, a late payment penalty will also be incurred.

First, the front. In 2022, the collection of personal income tax is mainly to adjust the gap between the rich and the poor, so no tax will be charged for the situation of low personal income in hail hunger. If the corresponding conditions are met, you can apply for a tax refund.

The IIT final settlement period is from March 1 to June 30, 2022. Therefore, the deadline for the 2022 IIT final settlement is June 30.

2. Analyze the details.

What is tax payment, tax payment, that is, tax recovery, the tax authorities find that the taxpayer has missed or underpaid the tax and makes it pay the tax. Individual income tax is a general term for the legal norms that regulate the social relations that occur in the process of collection and management of individual income tax between the tax collection authorities and the reputation of natural persons. Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country, and the income of overseas individuals in its own country.

Individual income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

3. Individual income tax collection standards.

1. The salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, and the applicable individual income tax rate is 25%;

2. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

3. The salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35%;

4. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

The method of calculating personal income tax is as follows: the taxable income multiplied by the applicable tax rate. Taking wages as an example, the taxable income is the balance of the income in each tax year after deducting expenses of $60,000 and various statutory deductions, and the applicable tax rate is 3% to 45% of the excess progressive tax rate.

Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax: (1) Income from wages and salaries; 2) Income from remuneration for labor services; 3) Income from author's remuneration; (4) The royalty group guessed; 5) Business income; 9) Incidental gains. Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable; (2) For business income, an excess progressive tax rate of 5% to 35% shall be applied; (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%. Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income: (1) The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

Legal analysis: 1. Basic information is required to provide supplementary payment of individual income tax; 2. Do a good job of filing the declaration statement for the supplementary payment of individual income tax; 3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment certificate; 4. Bring the relevant materials required to the bank to pay taxes. Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

9) Incidental gains.

Article 3 The tax rate of personal income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

(3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.