Notice of the Shandong Provincial Taxation Bureau of the State Administration of Taxation No. 1 of 2022 Notice of the Shandong 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 16:29 Category: Policies and regulations Views:

Notice of the Shandong Provincial Taxation Bureau of the State Administration of Taxation on mailing declaration matters for the final settlement and payment of comprehensive income in 2021

Notice No. 1 of 2022 of the Shandong Provincial Taxation Bureau of the State Administration of Taxation

The full text is valid

2022.2.25

rootAccording to the "Individual Income Tax Law of the People's Republic of China" and its implementation regulations, the "Tax Collection Administration Law of the People's Republic of China" and its implementation rules, the "Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax for 2021" (2022 No. 1) and other relevant regulations, the final settlement of comprehensive personal income tax for 2021 is nowAnnouncements on matters related to the settlement and mailing declaration are as follows:

1. Scope of application

The location of the employer (if there is no employer, the place of household registration, regular residence or main source of income) is within the administrative region of Shandong Province (excluding Qingdao City, the same below), and the 2021 individual application is requiredTaxpayers who make the annual settlement of comprehensive income tax (hereinafter referred to as "annual settlement") can choose to submit a declaration by mail.

2. The tax authority receiving the declaration by mail

The mailed declaration adopts a fixed-point centralized acceptance method. The State Administration of Taxation, Shandong Provincial Taxation BureauThe Taxation Bureau of Weihai Torch High-tech Industrial Development Zone of the State Administration of Taxation is designated to be responsible for accepting the province's annual final settlement mailing declaration business. The relevant information for mailing declarations is:

Recipient: Personal Income Tax Annual Final Settlement Group

Address: No. 268, Wenhua West Road, Torch High-tech Industrial Development Zone, Weihai City, Shandong Province

Contact number: 0631-5620061

Postal code: 264209

3. Documents required for mailing declaration

If taxpayers choose the mailing method for annual settlement, they should submit the tax return and its schedule (in duplicate):

(1) If the taxpayer only obtains domestic comprehensive income, he should submit the ;

If the taxpayer obtains comprehensive income from overseas, he should submit the and

.

(2) If the taxpayer chooses to enjoy special additional deductions during the final settlement declaration, he should attach the "Special Additional Deduction Information Form for Personal Income Tax".

(3) If the taxpayer needs to enjoy commercial health insurance through annual settlement, he should attach the "Details of Pre-tax Deductions for Commercial Health Insurance".

(4) The taxpayer needs toThose who enjoy tax-deferred commercial pension insurance through annual settlement should attach a "Personal Tax Deferred Commercial Pension Insurance Pre-tax Deduction Details".

(5) Taxpayers who need to enjoy public charity donations through annual settlement should attach a "Personal Income Tax Deduction Details for Charity Donations".

(6) If the taxpayer’s important basic information such as name, identity document, mobile phone number, etc. changes, the should be submitted.

IV. Obtaining information

Taxpayers can obtain relevant declaration forms and tax handling guides through the following methods:

(1) Go to&l on your owndquo;Shandong Provincial Taxation Bureau Portal Website of the State Administration of Taxation - Data Download - Forms and Documents - Individual Income Tax Comprehensive Income Annual Final Settlement Mailed Declaration Report and Related Information' Download. The website is: https://shandong.chinatax.gov.cn/art/2022/2/22/art_1013_384482.html

(2) Go to the nearest tax service office to collect it.

5. Declaration time

The mailing declaration time is from March 1 to June 30, 2022. The declaration date shall be based on the postmark date received by the postal department.

6. Tax rebates and tax repayments for the annual final settlement

If tax repayments or tax refunds are due after the annual final settlement is mailed, taxpayers should handle it online through the Natural Person Electronic Taxation Bureau, or go to the tax service office of the tax authority in charge of the settlement place. Online processing channels can be obtained through the following methods:

(1) Natural Person Electronic Taxation Bureau, the website address is: https://etax.chinatax.gov.cn/;

(2) The personal income tax APP can be downloaded from the official website.

7. Notes

(1) When filling in the information, taxpayers must carefully read the instructions, fill in and verify the form carefully.Yes, make sure the information filled in is true, 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.

(2) Taxpayers must accurately fill in the Chinese territory on the declaration formValid contact information, including mobile phone number, valid mailing address that can receive letters and other key information, so that the tax authorities can accurately send declaration acceptance receipts and communicate tax declaration matters.

This is hereby announced.

Related links: Personal Income Tax Comprehensive Income Annual Comprehensive Return Mailing Report and Related Information

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