dafabet online sports betting app

Article selection staff: Liu Lei   |   Release date:2021/2/18 9:17:24   |   Number of views: 25643

　To protect the legitimate rights and interests of taxpayers，Help taxpayers successfully complete the final settlement and settlement of comprehensive personal income tax in 2020 (hereinafter referred to as the "annual settlement")，On the basis of a comprehensive summary of the 2019 financial accounting work，Listen fully to taxpayers、Withholding agent、After absorbing and improving the opinions and suggestions of experts, scholars and the public，The "Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax in 2020" (hereinafter referred to as the "Announcement")。The "Announcement" generally continues the basic framework and main content of the 2019 Annual Announcement，And launched new measures to further simplify and optimize tax processing。The current interpretation is as follows:

1. What is annual accounting?

The annual calculation refers to the end of the year，Taxpayer summary of wages and salaries、Remuneration for labor、Remuneration、Full-year income from four types of comprehensive income including royalties，Minus expenses and deductions for the full year，Find the taxable income and follow the comprehensive income annual tax rate table，Calculate personal income tax payable throughout the year，Deduct the tax prepaid during the year，The process of filing annual tax returns with the tax authorities and settling the tax that should be refunded or paid。In short，It is to "check for omissions and make up for the omissions" on the basis of the usual prepaid taxes，Summary of income and expenditure，Accounting by year，More refunds and less compensation”，This is the inherent requirement for my country to establish a comprehensive and classified personal income tax system after 2019，It is also a common international practice。

Article 1 of the "Announcement" stipulates the concept and content of annual accounting。What needs to be explained is:

First，Subject of annual calculation，Only refers to resident individuals in accordance with the provisions of the Personal Income Tax Law。Non-resident individual，No need to handle annual settlement。

Second，Scope and content of annual financial statements，Only refers to wages and salaries included in the scope of comprehensive income、Remuneration for labor、Remuneration、Four items of income including royalties。Operating income、Interest, dividend and dividend income、Property leasing income and other classified income are not included in the annual financial statements。simultaneously，In accordance with relevant documents，Income obtained by taxpayers that may not be incorporated into comprehensive income for tax calculation，Not included in the annual calculation range，If you choose a year-round one-time bonus with separate tax calculation。Of course，If a taxpayer receives a one-time annual bonus in 2020, the tax is calculated separately，You can also choose to incorporate it into comprehensive income to calculate tax during the annual settlement。

2. Why do we need to handle annual financial statements?

First, the legitimate rights and interests of taxpayers can be better protected through annual accounting。For example，Some deduction items，Such as serious illness medical expenses in special additional deductions，Year end only，In order to know exactly the amount spent throughout the year，Need to make annual calculations to supplement the deduction。For this，Article 4 of the "Announcement" lists the pre-tax deduction items that can be enjoyed during the annual accounting period in three categories，Remind taxpayers to check for omissions，Fully enjoy the dividends of reform。

Second, the annual calculation can more accurately calculate the personal income tax payable on the taxpayer’s comprehensive income throughout the year。The situation in which taxpayers usually obtain comprehensive income is very complicated，No matter what withholding and prepayment method is adopted，It is impossible for all taxpayers to make the amount of tax paid in advance consistent with the annual tax amount payable，At this time, there will be a "difference" between the two，It needs to be adjusted through annual calculations。After the first annual settlement，The tax authorities simply optimized the withholding and prepayment methods twice in July and December 2020，Not only further reduces the tax burden of low- and middle-income taxpayers，Also makes the withholding and prepayment of tax more accurate、Closer to annual tax payable，But it is still impossible to completely avoid the occurrence of "difference"。For example，Taxpayers made eligible donation expenditures to fight the COVID-19 epidemic in 2020，Failed to declare deduction in time during the withholding and prepayment stage，You can enjoy the deduction through annual settlement declaration，It will also involve adjustments to the tax payable to eliminate the "difference"。

3. Who does not need to handle annual financial statements?

Generally speaking，As long as the taxpayer’s usual prepaid tax amount is inconsistent with the annual tax payable，All need to handle annual accounting。To effectively reduce the burden on taxpayers，Continuous release of reform dividends，The State Council specifically exempts some low- and middle-income taxpayers who need to pay taxes from annual accounting obligations，Ministry of Finance、The State Administration of Taxation issued the "Announcement on Policy Issues Related to the Final Settlement and Settlement of Comprehensive Income of Individual Income Tax" (No. 94, 2019)。Article 2 of the "Announcement" is based on the provisions of the Financial and Taxation Announcement No. 94，Lists the types of taxpayers Dafabet reviewsthat do not need to handle the 2020 annual settlement:

The first category is for some taxpayers who should have made annual tax repayments，Exempt from its accounting obligations。Includes: Article 2, Item 1 of the Announcement、Listed in the second item，The taxpayer’s annual comprehensive income does not exceed 120,000 yuan or the tax payment amount does not exceed 400 yuan，No annual settlement is required。What needs to be explained is，Based on Fiscal and Taxation Announcement No. 94，When a taxpayer obtains comprehensive income, there is a situation where the withholding agent fails to withhold and prepay taxes in accordance with the law，Not included in the exemption from calculation。

The second category is taxpayers whose prepaid tax amount is consistent with the annual tax payable as stipulated in Article 2, Paragraph 3 of the "Announcement" or who do not apply for annual final tax refund。In both cases，Taxpayers do not need to refund tax，Or voluntarily give up the tax refund，There is no need to handle annual financial statements。

4. Who needs to handle annual accounting?

In accordance with the Personal Income Tax Law and the spirit of the State Council Executive Meeting，Article 3 of the "Announcement" clarifies the circumstances under which 2020 annual financial statements are required，Divided into tax refund、Two categories of tax payment。

One category is where the amount of prepaid tax is higher than the amount of tax payable，Taxpayers who need to apply for tax refund。It is the taxpayer’s right to apply for tax refund in accordance with the law。As ​​long as the taxpayer pays more tax in advance，You can apply for tax refund in accordance with the law。There are some typical situations in practice，Tax refund will occur or may occur，Mainly as follows:

　　1.The annual comprehensive income in 2020 is less than 60,000 yuan，But those who have paid personal income tax in advance;

　　2.There are special additional deductions that are eligible for enjoyment in 2020，But no deduction was declared when prepaying taxes;

　　3.Due to mid-year employment、Resignation or no income for some months, etc.，Expenses deducted 60,000 yuan、Special deductions for “three insurances and one housing fund”、Special additional deductions for children’s education, etc.、Enterprise (occupational) annuity and commercial health insurance、Inadequate deductions for tax-deferred pension insurance, etc.;

　　4.Not employed by an employer，Only receive remuneration for labor services、Remuneration、Income from royalties，Those who need to handle various pre-tax deductions through annual settlement;

　　5.Taxpayers obtain remuneration for labor services、Remuneration、Income from royalties，The withholding and prepayment rate applicable in the middle of the year is higher than the annual applicable tax rate on comprehensive income for the whole year;

　　6.When prepaying tax，Failure to declare or not fully enjoy comprehensive income tax preferential treatment，Such as reduced personal income tax for disabled people, etc.;

　　7.Have qualified charitable donations，But no deduction was made when paying taxes in advance，Wait。

The other type is that the amount of prepaid tax is less than the amount of tax payable，Taxpayers who should pay taxes。It is the taxpayer’s obligation to pay taxes in accordance with the law。Taxpayers whose annual comprehensive income exceeds 120,000 yuan and whose annual final tax payment exceeds 400 yuan，Need to handle annual settlement in accordance with the law and pay taxes in a timely manner。There are some common situations in practice，Will result in the need or possible need to pay taxes during the annual settlement，Mainly as follows:

　　1.Employed in two or more units and receiving wages，Duplicate deductions were deducted when prepaying taxes (5,000 yuan/month);

　　2.Except wages，Taxpayers also have labor remuneration、Remuneration、Income from royalties，After totaling the income of various comprehensive income，Causes the applicable annual comprehensive income tax rate to be higher than the withholding and prepayment rate;Wait。

　五、What are the ways to help taxpayers prepare for annual settlement?

If the taxpayer is not sure about the amount of his annual income、Tax paid，Or you are not sure whether you should pay tax or get a tax refund，Or you don’t know whether you meet the conditions for exemption，It can be solved by the following ways:

First, you can ask the withholding unit to provide，In accordance with tax law regulations，The unit has the responsibility to inform taxpayers of the income that has been distributed and the taxes that have been prepaid;

Second, you can log in to the online tax bureau (including mobile personal income tax APP，The same below)，Check my income and tax declaration records for 2020;

The third is after the annual accounting begins，The tax authority will use the online tax bureau，Provide return form pre-filling services for taxpayers according to certain rules，If the taxpayer has pre-populated income、There is no objection to the prepaid tax and other results，The system will automatically calculate the tax payable or refundable，Taxpayers can now know whether they need to complete annual settlement。

6. When should taxpayers handle annual settlement?

The annual calculation time is from March 1 to June 30, 2021。Among them，Taxpayers without residence in China who leave the country before March 1, 2021，You can complete annual settlement before leaving the country。What needs to be explained is，To help taxpayers be efficient and convenient、Complete the annual financial statements in a reasonable and orderly manner，The tax authorities will notify taxpayers in batches and installments through certain methods to handle staggered processing within a determined time period，It is recommended that taxpayers try to handle it within the agreed time，To avoid tax congestion，Influence on tax processing experience。

7. What processing methods can taxpayers choose independently?

Article 6 of the "Announcement" clarifies three ways to handle annual accounts: do it yourself、Unit Office、Ask someone to do it。

First, do it yourself，That is, dafabet online sports betting apptaxpayers should handle it themselves。Taxpayers can handle annual settlement by themselves，The tax authorities will continue to strengthen policy interpretation and operational guidance on annual accounting，Providing tax-related consulting services through multiple channels，Improving the reminder function of the online tax bureau，Helping taxpayers successfully complete annual settlement。Seniors who have difficulty completing annual calculations independently、Special groups such as people with limited mobility，Application by taxpayer，The tax authorities can also provide personalized annual settlement services。

The second is the unit office，Please ask the employer to apply。Considering that the employer has a relatively comprehensive grasp of taxpayers’ tax-related information、Accurate，The relationship with taxpayers is also relatively close，Conducive to better helping taxpayers handle annual settlement，The "Announcement" stipulates that taxpayers can handle annual accounts through their employer。The unit of employment is other than the unit that pays wages and salaries，Also includes units that withhold personal income tax on labor remuneration based on the cumulative withholding method，Mainly insurance salesman、Securities brokers or interns receiving full-time academic education, etc.。If the taxpayer submits an agency request to the unit，The unit should handle it，Or training、Guiding taxpayers to complete the annual final return and tax refund (payment) through the online tax bureau。The tax authorities will provide units with declaration software，To facilitate the centralized processing of annual financial statements for the personnel of the unit。

What needs to be noted is，The taxpayer chooses to have the unit handle the annual settlement，Need to confirm with the unit before April 30, 2021。Compared with 2019 annual results，The 2020 annual financial statements confirmation has expanded the electronic method，Taxpayers can email、SMS、WeChat, etc. to confirm，Has the same legal effect as written form。To safeguard the legitimate rights and interests of taxpayers，The "Announcement" also stipulates that before the taxpayer confirms，Units are not allowed to handle annual accounts for taxpayers。After completion of confirmation，Taxpayers need to report all comprehensive income in 2020 except their own unit、Deduction、Provide truthfully the tax preferential information and other information to the unit，Confirm the authenticity of the information、Accuracy、Responsible for integrity。

The third is to ask someone to do it，Entrust tax-related professional service agencies or other units and individuals to handle it。Taxpayers can decide according to their own circumstances and conditions，Independently entrust tax-related professional service agencies or other units、Individuals (hereinafter referred to as "trustees") handle annual financial statements。Choose this method，The trustee needs to sign a power of attorney with the taxpayer，Clear the rights of both parties、Responsibilities and Obligations。

What needs to be reminded is，After the unit or trustee handles the annual accounting，The taxpayer should be informed of the handling situation in a timely manner。If a taxpayer discovers an error in the declaration information，You can ask it to handle the correction declaration on your behalf or handle it yourself。

Eight、What channels can taxpayers use to handle annual settlement?

Article 7 of the "Announcement" clarifies three channels for handling annual accounts: Online Office、Mail Office、Office in the lobby。

First, the Network Office。Tax authorities provide efficient services、Fast online tax processing channel，It is recommended that taxpayers give priority to handling annual settlement through the online tax bureau，Especially the mobile personal income tax APP for handling taxes。In the online tax bureau，The tax authorities have submitted the prepayment declaration data of the four comprehensive income items of eligible taxpayers，All prefilled directly into the declaration form，It is more convenient and faster for taxpayers to handle annual settlement。Also，To further improve the convenience of taxpayers’ overseas income declaration，The 2020 annual settlement will also open the overseas income declaration function of the online tax bureau (web version)。

The second is the mailing office。If it is inconvenient for taxpayers to use the Internet，You can also mail the return form for annual settlement。Provinces (districts)、Municipal) Taxation Bureau will designate tax authorities that specifically accept mailed declarations and announce them to the public。Taxpayers need to send the declaration form to the province (region) where the competent tax authority is located as specified in Article 9 of the "Announcement"、Address announced by the Municipal Taxation Bureau。Mail declaration needs to be clear、True、Accurately fill in your relevant information，Especially the name、Taxpayer identification number、Key information such as valid contact information，It is recommended to use a computer to fill in and print out、Signature。

The third is the lobby office。If the taxpayer is inconvenient to use the Internet or mail，You can also go to the tax service office of the competent tax authority specified in Article 9 of the "Announcement"。

　九、What information do taxpayers need to submit for annual settlement，How long to save?

The tax authorities have fine-tuned the tax return form according to the "Announcement"，So that taxpayers can fill in the declaration information more accurately。At the time of annual calculation，Taxpayers only need to submit annual financial returns，If the taxpayer modifies his basic information、Newly enjoy deductions or tax benefits，Relevant information must be submitted together。Taxpayers need to carefully check the information reported，Make sure it’s true、Accurate、Complete。

To facilitate subsequent service and management，Taxpayers and the units that handle annual settlements for them need to provide relevant information for Dafabet reviewsannual settlements respectively，Retained for 5 years from the end of the annual accounting period (from July 1, 2021 to June 30, 2026)。

十、Which tax authority should taxpayers report to for annual settlement?

According to the principle of convenience，Article 9 of the "Announcement" clarifies the tax authorities that accept annual financial statements。What needs to be explained is，The tax authority here，refers to the tax authority that accepts annual financial statements submitted by taxpayers and is responsible for handling annual financial statements，Not equivalent to the “physical location” where annual calculations are processed，Taxpayers are not restricted by physical space when filing declarations online，implement nationwide。Of course，When it is inconvenient to apply online，Taxpayers can also go to the tax authorities (tax service halls) specified in Article 9 of the "Announcement" to apply，At this time，The tax authorities stipulated in Article 9 of the "Announcement" are the "physical locations" where taxpayers handle annual settlements。

The tax authority responsible for accepting taxpayers’ annual financial statements，Mainly divided into two situations:

First, the taxpayer handles the annual settlement on his own or the trustee handles the annual settlement for the taxpayer。

　　1.Those who are employed by an employer，Report to the competent tax authority where the employer is located;Those who have two or more employment units，Choose to declare to one of them。The unit that withholds personal income tax on labor remuneration income for taxpayers in accordance with the cumulative withholding method is deemed to be the taxpayer's employer，This group of taxpayers needs to handle annual settlement with the competent tax authority where the unit is located。

Example: Mr. Li, the taxpayer, worked in a company in Haidian District, Beijing in the first half of 2020，Work as an insurance salesperson in a unit in Baoan District, Shenzhen in the second half of the year，This unit withholds and prepays personal income tax on labor remuneration income according to the cumulative withholding method，The above two units are regarded as Mr. Li’s employer，It can choose between Beijing Haidian District Taxation Bureau or Shenzhen Baoan District Taxation Bureau to handle annual settlement。

　　2.Not employed by an employer，To the place of residence、Declaration to the tax authority in the place of habitual residence or main source of income。Taxpayers who have applied for a residence permit in China，The residential address listed on the residence permit shall be the habitual residence;Those who have not applied for a residence permit，Set your current actual residential address as your usual place of residence。Compared with 2019 annual results，2020 annual settlement for taxpayers who do not have an employer，Added the tax authority in charge of the main source of income as the authority to accept declarations，This refers to the labor remuneration received by the taxpayer during the tax year、The location of the withholding agent with the largest cumulative income from royalties and royalties。Example: The taxpayer Mr. Zhang’s registered residence is Huaiyin District, Jinan City，Usual residence is Heping District, Tianjin，Not employed by an employer。From a unit in Haidian District, Beijing in 2020、A unit in Pudong New District, Shanghai received labor remuneration of 100,000 yuan and 50,000 yuan respectively，No other comprehensive income throughout the year，Then the tax authority in charge of its main source of income is the Beijing Haidian District Taxation Bureau。Mr. Zhang can go to Jinan Huaiyin District Taxation Bureau、Between Tianjin Heping District Taxation Bureau or Beijing Haidian District Taxation Bureau，Choose a place to declare and handle annual settlement。

Second, if the employing unit handles the annual accounting for the taxpayer during the annual accounting period，Report to the unit’s competent tax authority。

Eleven、How taxpayers handle annual tax refund、Tax payment?

Article 10 of the "Announcement" clarifies that taxpayers can obtain tax refunds、Methods and channels for handling tax repayment。

The first is to handle tax refund。If there is a tax refund due after the annual calculation，Taxpayers can apply for tax refund。After the taxpayer checks "Apply for tax refund" in the corresponding column of the return form and submits it to the competent tax authority，The application process is completed。Tax refund can be processed after the tax authorities and the treasury perform the necessary review procedures in accordance with regulations，Tax refund will be directed to the taxpayer’s bank account。Taxpayers applying for tax refund need to accurately fill in their identity information and an eligible bank account opened in China。

among them，The annual comprehensive income in 2020 is less than 60,000 yuan，Taxpayers who have had personal income tax withheld in the middle of the year，The tax authority will push service prompts、Pre-filled simple declaration form，Taxpayers only need to confirm the prepaid tax amount、Fill in my bank account information，You can quickly apply for tax refund through the Internet。It is recommended that this group of taxpayers pay tax during the period from March 1st to May 31st，Apply for tax refund in a simple way。

The second is to handle tax repayment。Taxpayers handling annual tax repayment，The tax authorities provide a variety of convenient channels，Taxpayers can use online banking、Card swiping at the POS machine of the Tax Service Hall、Bank counter、Pay the tax due through non-bank payment institutions (i.e. third-party payment) and other methods。Taxpayers who declare and pay taxes by mail，You need to follow the declaration progress and pay taxes in a timely manner through the online tax bureau or the competent tax authority (tax service office)。

twelve、What are the measures to help taxpayers standardize the annual settlement in 2020?

The tax department starts from two aspects: improving the system and optimizing functions，Protecting the legitimate rights and interests of taxpayers，Helping taxpayers fulfill their tax obligations in accordance with the law。

First, improve the system。First，Establish a "no punishment for first offender" system。In order dafabet online sports betting appto implement the requirements of the State Council on promoting the “no penalty for first offender” list system in the field of tax law enforcement，In Article 10 of the Announcement，When taxpayers are handling annual settlement，If it is due to non-intentional reasons，The submitted declaration information was incorrectly filled in, resulting in over-refund or under-payment of taxes in the annual settlement，The taxpayer made prompt corrections on his own initiative or after being reminded by the tax authorities，The tax authorities may waive penalties in accordance with the principle of “no penalty for first offense”。

Secondly，Associate the taxpayer’s 2019 final tax payment and the 2020 annual final tax refund。Taxpayers applying for 2020 annual tax refund，If there is, the 2019 annual final tax payment should be processed but has not been done，Or those who are notified by the tax authorities that there are doubts in the 2019 annual financial statements but refuse to correct or explain the situation，Need to file tax repayment in 2019、After correcting the declaration or explaining the relevant situation，Apply for the 2020 final tax refund in accordance with the law。Declaration records of related taxpayers in 2019，Remind taxpayers to declare taxes in good faith according to law、Perform civic obligations in accordance with the law，Can better protect the legitimate rights and interests of taxpayers，Maintain tax-related credit records of taxpayers。

The second is to optimize functions。On the basis of comprehensively sorting out the common mistakes and omissions in taxpayer declarations，We have specifically added and optimized reminders during the application process，Guide taxpayers to fill in accurate reports。For example，For taxpayers who repeatedly deduct RMB 60,000 in operating income and comprehensive income，We will remind them to correct their business income declaration，Accurately enjoy deductions from comprehensive income in accordance with the law。Zairu，To prevent taxpayers from deleting existing annual withholding records by mistake and causing reporting errors，We have turned off the “delete” function in the mobile personal income tax APP，If a taxpayer has questions about declared records，Can be resolved through objection appeal。Another example，To prevent individual taxpayers from interfering with the normal order of settlement by randomly filling in information and then canceling tax refund applications，We have set a maximum number of revocations in the mobile personal income tax APP，If a taxpayer withdraws tax refund applications more than a certain number of times，The system will automatically cancel the taxpayer’s network revocation authority，Taxpayers need to go to the tax service office to handle follow-up matters。

Thirteen、Where can taxpayers get help with annual settlement?

The tax authorities will continue to provide tax services well，Continue to launch tax guidelines，Popular explanation of relevant policy caliber、Professional terms and operating procedures，Rich production content、Vivid promotional products，and by broadcasting、TV、Newspapers、Network、Public service advertisements and other channels，Continuously increase policy interpretation and operational guidance on annual accounts。Taxpayers may pay attention to the State Administration of Taxation、Official websites and WeChat public accounts of local tax bureaus to obtain the latest tax information。simultaneously，We will also use the online tax office、12366 tax service hotline and other channels，Answer taxpayers’ questions in a timely manner，Positively respond to concerns。