Announcement No. 5 of 2022 from the Hainan Provincial Taxation Bureau of the State Administration of Taxation. Announcement of the Hainan Provincial Taxation Bureau of the State Administration of Taxation on the final settlement and mailing declaration of comprehensive income for 2021.

Publish Time: 2022-02-28 18:11 Category: Policies and regulations Views:

Notice of the Hainan Provincial Taxation Bureau of the State Administration of Taxation on the mailing declaration of comprehensive income settlement for 2021

Notice No. 5 of 2022 of the Hainan Provincial Taxation Bureau of the State Administration of Taxation

The full text is valid

2022.2.24

In order to effectively safeguard the legal rights of taxpayersIn order to further improve the final settlement and settlement of personal income tax, the matters related to the final settlement and settlement of personal income tax in our province in 2021 are hereby announced as follows:

1. The applicable scope of the mailed declaration

The location of the employer (if there is no employer, the place of household registration),

the place of habitual residenceor the main source of income) within the province, and in accordance with the provisions of Article 3 of the "Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax in 2021" (State Administration of Taxation Announcement No. 1 of 2022), it is necessary to handle the final settlement and settlement of comprehensive personal income tax in 2021 (hereinafter referred to as the "Annual Settlement")Taxpayers who are inconvenient to apply through the Natural Person Electronic Taxation Bureau (Personal Income Tax APP, WEB) or tax service office can apply for annual comprehensive personal income tax declaration by mail.

2. The tax authorities that receive mailed declarations

Mailed declarations adopt a fixed-point centralized acceptance method. Each city and county bureau in our province designates 1The tax authority is responsible for accepting the mailing declaration business for the final settlement of comprehensive income of individual income tax in the region. The specific mailing address is shown in the attachment. Taxpayers need to send the declaration materials to the tax authority designated by the city or county bureau where the employer (if there is no employer, the place of household registration, regular residence or main source of income) is located.

3. Submission materials for mailing declarations

Taxpayer choiceWhen applying for annual settlement by mail, the tax return and other relevant information (in duplicate) should be submitted:

(1) If the taxpayer only obtains domestic comprehensive income, he should fill in the or or according to regulationsQ&A version)>.

Taxpayers who obtain overseas comprehensive income should fill out the and the

.

(2) If a taxpayer chooses to enjoy special additional deductions when filing a final settlement declaration, a must be attached.

(3) TaxpayersIf the taxpayer has commercial health insurance that is deducted before tax in accordance with regulations, it is necessary to attach a "Details of Pre-tax Deductions for Commercial Health Insurance".

(4) If the taxpayer has tax-deferred commercial pension insurance that is deducted before tax in accordance with regulations, it is necessary to attach a "Details of Pre-tax Deductions of Personal Tax Deferred Commercial Pension Insurance".

(5) The taxpayer has donations to public welfare charities that are deducted before taxes in accordance with regulations.If the taxpayer's important basic information changes, it is necessary to submit the .

Taxpayers can obtain the above declaration form through the following methods:

1. State Administration of Taxation Hainan Provincial Taxation Bureau OfficialDownload from the "Tax Service-Download Center" column of the website

(hainan.chinatax.gov.cn).

2. Collect it at the nearest tax service office.

4. When filing a declarationTime

Taxpayers who need to handle the 2021 personal income tax comprehensive income calculation by mail declaration, please mail the declaration materials by domestic express mail to the designated tax authority that accepts mail declarations before June 30, 2022. The date of mail declaration is reported to the Ministry of PostThe postmark date of the door-to-door collection shall prevail.

5. Tax refunds and tax repayments for the annual final settlement

If tax repayments or tax refunds are required for the annual final settlement after mailing the declaration, the taxpayer should apply online through the Natural Person Electronic Taxation Bureau (Personal Income Tax APP, WEB) or go to the tax remittance office.It should be handled at the tax service office of the local competent tax authority. The website of the Electronic Taxation Bureau for Natural Persons: https://etax.chinatax.gov.cn; the personal income tax APP can be downloaded from the official website or scan the following QR code to download:

6. Precautions

(1) In order to facilitate taxpayers to handle annual settlements, the tax authorities provide taxpayers with efficient and convenient online tax processing channels. Taxpayers can give priority to the online tax bureau (personal income tax APP, WEB terminal) to handle annual settlements, and the tax authorities will provide taxpayers with application procedures in accordance with regulations.The report pre-filling service is simple and fast. For taxpayers who apply by mail, the tax authorities cannot provide return form pre-filling services. Taxpayers need to fill in the relevant information item by item.

(2) When filling in the information, taxpayers must carefully read the form-filling instructions, fill in and check carefully to ensure authenticity.Accurate and complete. If the information in the declaration form is incomplete, the declaration form is unclear, incomplete or logically wrong, the tax authorities will not accept it and notify the taxpayer. In order to improve the recognition, it is recommended to use a computer to fill in the declaration form, print it and sign it.

(3) Taxpayers need to fill in the declaration form, print it and sign it.Accurately fill in key information such as a valid contact phone number in China, a valid mailing address that can receive letters, etc., so that the tax authorities can accurately send declaration acceptance receipts and communicate tax declaration matters.

If taxpayers have any questions, please log on to the official website of the Hainan Provincial Taxation Bureau of the State Administration of Taxation.(hainan.chinatax.gov.cn) Consult online in the "Tax Service-Tax Consultation" column or call the 12366 tax consultation service hotline. The tax authorities will serve you wholeheartedly. Thank youYour understanding, support and cooperation.

Attachment: Mailing address for final settlement of personal income tax in each city and county

Hainan Provincial Taxation Bureau of the State Administration of Taxation

February 24, 2022

Disclaimer: The content published on this site is mainly original, reprinted and shared network content. If it involves infringement, please inform us as soon as possible, and we will delete it at the first time. The views in the articles do not represent the position of this site. If you need to deal with it, please contact us. The original content of this site may not be reprinted without permission. If you need to reprint, please indicate the source.