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个税汇算清缴 发放年终奖策略与年终奖的处理技巧 - 北京代理记账

个税汇算清缴 发放年终奖策略与年终奖的处理技巧

2021-10-19上一篇 : |下一篇 :

个人所得税综合所得年度汇算明日将正式截止,您的个税汇算申报完成了吗?据悉,目前全市已有超50万纳税人获得退税2.05亿元,还有3万纳税人通过汇算主动补税入库1.5亿元。

通过汇算,个税改革红利继续惠及厦门数十万群众,许多纳税人欣喜地表示腰包又“鼓”了。近日,在厦门某高校任职的刘女士通过个税APP“互动平台”向税务机关提出了自己的疑惑:“个税汇算应如何操作?之前的操作是否正确?”通过后台查询,税务工作人员发现刘女士于2019年度取得工资薪金10万余元、劳务报酬2万余元,合并年收入13万余元,但刘女士之前的个税汇算操作中未加入劳务报酬2万余元,在个税APP中汇算申报后,提示仅可获得300余元的退税。税务工作人员向刘女士详细说明了操作流程,指导她新增导入劳务报酬收入及税款,并汇算全年收入所得。经重新申报后,刘女士最终享受到3000余元的退税。

据悉,在个人所得税APP内可通过一键查询和导入功能,实现综合所得收入的查询和汇算,为纳税人进行汇算申报提供了极大便利。同时,为全力保障此次个税汇算申报工作顺利开展,厦门税务创新纳税服务渠道,畅通手机在线咨询,缩短服务距离,个税APP“互动平台”已成为税企沟通个税新政的“连心桥”。

不办理、办晚了或者不如实办理个税汇算申报等行为要承担怎样的责任?据厦门市税务局工作人员介绍,办理个人所得税年度汇算是众多税收行为中的一种,同样必须遵循税收征管法及其实施细则的相关规定。依法申请年度汇算退税是纳税人的权利,纳税人可以自主选择依法提出申请或者放弃,无须承担任何责任;依法年度汇算补税是纳税人的义务,未按期办理(豁免情况除外)个税汇算,可能影响纳税人的个人权益和信用记录。