Yesterday a special tax deduction feature was launched for a tax application.
Affordable face recognition registration can provide electronic tax payment and electronic business tax refunds
Yesterday, a special function was launched to provide additional information on the deductions of the APP software for personal income tax, developed by the State Tax Administration. The special function of providing additional information about the deduction by the taxpayer in the application is open to the public. A Beijing Youth Daily reporter found out that the taxpayer can now fill out personalized personal deduction information on the NDFL mobile app, the Internet portal, the tax withholding client, and the tax hall. Previously, the Personal Income Tax application was available for download at major app stores, but the function of the Special Extra Deduction module, which received the most attention, was not open.
The application "Income tax on individuals" can also provide services for electronic payment of taxes and the return of electronic taxes. At the same time, taxpayers can also check the processing of information gathering, reporting, paying taxes, tax refunds and other services that they used at any time via mobile phones, which is equivalent to the “e-tax bureau” they carry with them.
Facial recognition registration should
Holding a resident's identity card
According to a Beiqing Daily reporter, all the major app stores have already provided income tax applications, and at the same time, the load on various tax related applications has also increased. However, users need to be reminded that the State Administration of Taxes and Charges launches only the “personal income tax” application, as well as many “tax assistants” applications for commercial development, which should be defined before users download. Since tax information relates to personal privacy and property security, users should be careful in distinguishing themselves from not uploading arbitrary personal information to an unreliable application so as not to create a security risk.
The Beiqing Daily reporter has quite successfully downloaded the Personal Income Tax application, however some mobile phone systems now include it as “unknown sources” and require additional confirmation from the user for successful installation.
Users need to register before using the NDFL application. There are two ways to register: registration of the registration code in the hall and registration of the authentication by face recognition. In the method of registering the registration code of the hall, you need to obtain a registration code by presenting a valid identity card to the tax office, and then you can complete the registration in the application. Face recognition registration must be used by a taxpayer with a resident identity card. After entering the identification number and name, you can compare persons.
After completing the registration, the user also needs to improve personal information, including basic information and take advantage of the offer. It should be noted that the preferential information available here is not related to special additional information related to deductions, but is limited to only three tax benefits: “disability”, “work capacity” and “old age”. After completing the filling in of personal information, the user may find that the information about the unit is automatically generated in the “employment information” column, including the name of the unit, the taxpayer identification number and the date of acceptance to work.
Prepare information before completing a special additional deduction.
Yesterday's new “Special function to fill in additional deductible information” is undoubtedly the biggest highlight of the application “Personal Income Tax”. “Special Additional Deduction Information” includes modules for teaching children, continuing education, basic medical care, housing loan interest, rental housing, and special deductions for the elderly. It must be recalled that since the module requires the user to fill in some relevant information, it is best for the user to prepare the relevant information before filling out the report so as not to find the delay time when filling out.
For the “special additional deduction for the education of children” information on the education of children must be prepared before the report: including the education stage, the time of education, etc., the identification number of the child and spouse, and can also be selected as a withholding tax income of individuals. Full name of the debtor and a single code of social credit.
For a “special deduction for continuing education” you need to prepare information on continuing education before completing the report: including information on continuing education in the field of education (degrees), such as the stage of study, time of admission, graduation, information on continuing education professional qualifications: including type of education, time of receipt of the certificate, name of the certificate, certificate number, issuing authority. Users can also specify the full name and unified social credit code of the retention agent that withholds the advance personal income tax.
For the “special additional deduction of interest on housing loans” before filing it is necessary to prepare a certificate of ownership: certificate of ownership, certificate of registration of real estate, a contract for the sale of residential premises, a contract of pre-sale preparation, a loan agreement: it must be filled in accordance with a loan agreement. Users can also specify the full name and unified social credit code of the retention agent that withholds the advance personal income tax.
For a “special additional deduction for rental housing” you need to prepare information on rental housing before filling in the report: obtain the contract number, the address of the rented house, information about the tenant, the main working city (fill to the city level). Users can also specify the full name and unified social credit code of the retention agent that withholds the advance personal income tax.
For a “special additional deduction to support the elderly”, it is necessary to prepare information on the dependent before the report: including identity information, date of birth (the dependent must be at least 60 years old), general supporter information: including identity information, date of birth If it is an only child, this item does not need to be filled. Users can also specify the full name and unified social credit code of the retention agent that withholds the advance personal income tax.
For “special retention in treating a serious illness,” it is not necessary to fill in at the present time, but wait until the taxpayer makes a payment on an annualized basis. However, the information to be prepared before the completion of the project was also announced. The content of the report includes patient information: information about medical expenses incurred by the person and spouse, the minor child, and patient documents, as well as the amount of personal burden and the total amount of medical expenses that must be filled in accordance with the relevant medical authority.
Initial information should be kept for long-term verification.
It is important to remind you that, although the relevant information will be stored on a permanent basis after the submission, the originals of these taxpayer materials must be kept for a long time and be ready for review. In this regard, the relevant person of the State Tax Administration explained that the biggest feature of the “special additional deduction” in the new tax legislation is that it is implemented through self-proclamation. This new tax policy will create a new tax collection and management model based on the presumption of integrity declaration. Both tax authorities, detaining agents, and taxpayers are faced with new research and new attempts.
"In this process there will inevitably be cases where someone uses a false declaration for tax evasion." In this regard, the relevant person of the Beijing Municipal Tax Administration, in an interview with Beiqing Daily, said that future tax authorities will adopt a verification method after the fact. Reduce the problem of tax evasion. Consequently, the taxpayer does not need to submit the relevant documents to the tax authorities when preparing a special additional report on the deduction, but if the tax department needs to check later, the taxpayer should be able to submit the remaining documents for further use.
Last year's bonus was not included
Comprehensive Income Tax
With the change in the old and new tax policy on January 1, 2019, the question of how to calculate the bonus for the end of 2018, issued by many units in 2019, was a matter of concern for many people. In this regard, the Ministry of Finance and the State Tax Administration jointly issued a “Notice on the linkage of preferential policies after revising the Personal Income Tax Act”, which clarifies the issue of bringing together different preferential policies, such as a one-time bonus for the whole year. It is clear in the notification that until December 31, 2021, individual residents will receive a one-time bonus for the entire year, which will not be included in the total income for the year. Annual one-time bonus income will be divided into the amount received for 12 months, according to the table of monthly tax rates attached to the notification. Determine the applicable tax rate and quick deduction and calculate the tax separately. However, from January 1, 2022, this part of the income should be included in the total income for the year to calculate and pay personal income tax.
According to a Beiqing Daily reporter from Beijing Center 12,366, although this is a day off, the number of taxpayer requests has recently increased significantly, and the share of tax issues has increased from 10% to 30%. Most consultants are tax payers. According to the person responsible for the Beijing Taxation Service Center 12366, current taxpayers are concerned about special additional deduction rules for the elderly, rent and loans, as well as specific work methods for deductions. (Reporter Zhang Qin)