外籍居民纳税人注意啦,2021年度个税汇算清缴即将开始!(双语版)

2022-02-25

According to individual income tax law, after the end of 2021, individual residents should do annual settlement. They need to collect all their comprehensive income obtained from Jan.1st, 2021 to Dec.31st, 2021. The comprehensive income includes four items including wages and salaries, remuneration for labor, author’s remuneration and royalties. Individual residents can do annual settlement of 2021 from Mar.1st, 2022 to Jun.30th, 2022.


依据个人所得税法规定,2021年度终了后,居民个人需要汇总2021年1月1日至12月31日取得的工资薪金、劳务报酬、稿酬、特许权使用费四项所得(以下称综合所得)的收入额进行汇算清缴。居民个人可以在2022年3月1日至6月30日办理2021年度汇算清缴。


Individual residents can easily handle annual settlement of 2021 through the official individual income tax app.


居民纳税人可以通过官方个人所得税App便捷办理2021年度个人所得税汇算清缴。


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You need to pay attention to several changes in this annual settlement:

您需要关注今年汇算清缴的几个变化:

01

After the end of the annual settlement period, the tax departments will determine the main tax authorities for the taxpayers who have not yet filed their taxes.


年度汇算期结束后,税务部门将为尚未办理申报的纳税人确定主管税务机关。

02

Taxpayers who receive both comprehensive income and business income can file the standard deduction (60, 000 yuan), special itemized deductions, special additional itemized deductions, and other legal deductions, but cannot file the deductions repeatedly in the comprehensive income or business income.


同时取得综合所得和经营所得的纳税人,可在综合所得或经营所得中申报减除费用6万元、专项扣除、专项附加扣除、以及依法确定的其他扣除,但不得重复申报减除。

03

For taxpayers who need to pay the overdue tax during the annual settlement period, if they fail to pay the total tax after the end of this period, the tax authorities will charge the penalty fee legally and mark it in the“Individual Income Tax Record”.


年度汇算需补税的纳税人,年度汇算期结束后未足额补缴税款的,税务机关将依法加收滞纳金,并在《个人所得税纳税记录》中予以标注。

04

The earlier deadline of simple annual settlement has been cancelled.


简易申报取消了提前截止时间。

05

If taxpayers have some comprehensive income not filed or fail to file the comprehensive income in the tax year because of selecting the wrong income items or the employers not filing the tax returns on behalf of the taxpayers, taxpayers should do annual settlement legally according to the fact.


因适用所得项目错误或者扣缴义务人未依法履行扣缴义务,造成纳税年度内少申报或者未申报综合所得的,纳税人应当依法据实办理年度汇算。

06

The State Administration of Taxation provides an appointment service. Taxpayers who are willing to do annual settlement from Mar. 1st to Mar. 15th can log in their individual income tax app after Feb. 16th (inclusive) to make an appointment for any day in the above time period. If taxpayers are willing to do annual settlement from Mar. 16th to Jun. 30th appointment will not be required and they can file their tax returns at any time.


推出预约办理服务,3月1日至3月15日办理的纳税人,可在2月16日(含)后登录手机个人所得税APP预约上述时间段中的任意一天办理;3月16日至6月30日,无需预约,可以随时办理年度汇算。


⚠️ 特别提示!

FESCO财税专家团队温馨提示外籍居民纳税人,应合规参与汇算清缴,规避漏报漏缴风险。


在使用个人所得税app便利化汇算清缴的同时外籍居民纳税人可能会犯了愁。


"Should I do annual settlement?"

我该不该做汇算清缴?

"Is this income included in my comprehensive income?"

我的这项收入算不算综合所得?

"How do I use individual income tax app to complete the annual settlement?"

如何操作app完成汇算清缴填写与申报?

……


针对外籍居民纳税人汇算清缴痛点

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