According to the Announcement of the State Administration of Taxation on Handling the Final Settlement and Payment of Comprehensive Income of Individual Income Tax in 2022 (Announcement No. 3 of the State Administration of Taxation in 2023), the final settlement and payment of individual income tax in 2022 has started on March 1, 2023! Everyone, come quickly to observe the declaration skills!

Personnel who meet one of the following conditions need to handle the final settlement and payment of individual income tax:

（1） The prepaid tax amount is greater than the final tax payable and a tax refund is applied for;

（2） The comprehensive income obtained in 2022 exceeds 120000 yuan and the amount of supplementary tax required for final settlement exceeds 400 yuan.

（3） Obtain comprehensive income from more than two sources, and the balance of the annual comprehensive income minus special deductions exceeds 60000 yuan;

（4） Obtaining one or more incomes from labor remuneration, manuscript remuneration, and royalties, and the balance of the annual comprehensive income minus special deductions exceeds 60000 yuan

（5） The amount of tax prepaid during the tax year is lower than the amount of tax payable

Be sure to pay attention to the key points of "special additional deductions"!

Child education

According to the standard quota deduction of 12000 yuan per year (1000 yuan per month) for each child, parents can choose to deduct 100% of the deduction standard by one party, that is, 1000 yuan per month for one person, or both parties can deduct 50% of the deduction standard, that is, 500 yuan per month for one person.

Deduction description:

(1) The period of preschool education is from the month when the child reaches the age of 3 to the month before entering primary school. The academic education stage refers to the month in which the child receives full-time academic education and enters the school until the end of full-time academic education. Academic education includes compulsory education (primary and junior high school education), high school education (regular high school, secondary vocational, and technical education), and higher education (college, undergraduate, master's, and doctoral education).

(2) "If a taxpayer's children receive education outside China, the taxpayer should retain the admission notice of the overseas school, the study visa, and other relevant educational certification materials for future reference."

common problem:

(1) It is not possible for both spouses deduct 100% at the same time, or one party deduct 100%, and the other party deduct 50% ;

(2) There may be an error in the reported child's education stage or deduction month, and the deduction will continue in the month after the child graduates.

Continuing Education

(1)The expenses incurred by taxpayers in receiving continuing education for academic qualifications (degrees) within China shall be deducted at a fixed amount of 400 yuan per month during the period of academic qualifications (degrees) education. The deduction period for continuing education with the same academic qualification cannot exceed 48 months.

Deduction Note: Must be an education received in China.

Information for reference: Xuexin.com or registration management files

(2)Vocational qualification continuing education, professional and technical personnel vocational qualification continuing education

Taxpayers' expenses for receiving vocational qualification continuing education for skilled personnel and professional and technical personnel shall be deducted at a fixed amount of 3600 yuan in the year of obtaining relevant certificates.

common problem:

（1） To apply for vocational qualification continuing education and professional and technical personnel vocational qualification continuing education, you can search the "National Vocational Qualification Catalog" on the client applet of the State Council for query. Only when you can find it can you enjoy the special additional deduction for continuing education.

（2）    Enjoy in the year of obtaining the certificate.

Information for reference: relevant certificates.

Serious illness medical treatment

During a tax year, the portion of medical expenses incurred by taxpayers related to basic medical insurance, after deducting medical insurance reimbursement, that the individual burden (refers to the self paid portion within the scope of the medical insurance catalog) accumulatively exceeds 15000 yuan, shall be deducted from the actual amount within the 80000 yuan limit when the taxpayer handles the annual final settlement. The medical expenses incurred by taxpayers can be deducted by themselves or their spouses; The medical expenses incurred by a minor child can optionally be deducted by one of their parents.

Information for reference: Query through the "National Medical Insurance Service Platform" APP (real name authentication login - "Personal Income Tax Special Medical Additional Deduction" section on the homepage - "Annual Expense Summary Query"). If the declared family member is a spouse, a marriage certificate shall be prepared additionally, and if it is a minor child, a birth medical certificate shall be prepared additionally.

Housing loan interest

If a taxpayer or his or her spouse uses a commercial bank or housing provident fund personal housing loan alone or jointly to purchase housing in China for himself or her spouse, the interest expense on the first housing loan incurred in the year in which the loan interest is actually incurred shall be deducted in a fixed amount of 1000 yuan per month, with a maximum deduction period of 240 months. Taxpayers can only enjoy the interest deduction of the first housing loan once. Upon agreement between the husband and wife, one of them can choose to deduct the amount, and the specific deduction method cannot be changed within a tax year.

"For the first housing loan incurred by the husband and wife respectively purchasing a house before marriage, the loan interest expenses can be deducted by 100% of the deduction standard for one of the houses purchased after marriage, or by 50% of the deduction standard for the house purchased by the husband and wife respectively. The specific deduction method cannot be changed within a tax year.".

common problem:

(1) Commercial loan details are not filled in;

(2) Multiple deductions for the same loan contract;

(3) Fill in and submit commercial housing, not housing.

Information for reference: housing loan contract.

Housing rent:

Taxpayers who do not have their own housing in the main working cities can enjoy a special additional deduction for housing rental expenses. "If the main working city of the husband and wife is the same, only one party can deduct the housing rental expenses.". "If the main working cities of the husband and wife are different, and they do not have housing in their main working cities, the housing rental expenses can be deducted separately.".

Housing rental expenses are deducted by the lessee who has signed a rental housing contract. Taxpayers and their spouses cannot simultaneously enjoy housing loan interest and special additional deductions for housing rent within a tax year.

common problem:

(1) The rental contract number, the lessor's information, and the lessor's own information are not filled in;

(2) The month of deduction declared is inconsistent with the month of contract signing. (Special reminder: After the contract expires, a new lease contract needs to be filled in.)

(3) Fill in the rent deduction. If the lessor is an individual, it is necessary to fill in the name and ID card number of the individual landlord. If the leased house is an enterprise, it is necessary to fill in the company name and unified social credit code.

Information for reference: It is recommended that taxpayers correctly fill in the rental contract number (if any), the lessor's information (unit taxpayer identification number, company name; personal name, identity card number), and retain relevant information such as housing rental contracts and agreements for future reference.

Supporting the elderly:

The maintenance expenses of taxpayers supporting parents aged 60 or above and grandparents aged 60 or above whose children have both passed away can be deducted before tax. If the taxpayer is an only child, the standard deduction of 2000 yuan per month shall be applied. Taxpayers who are not only children should share a monthly deduction of 2000 yuan with their siblings, with a maximum deduction of 1000 yuan per month.

common problem:

(1) Fill in and report grandparents who do not meet the deduction requirements;

(2) Non only child reporting exceeding the deduction limit.

     (3) "For supporting the elderly, please fill in the form of grandparents, provided that the grandparents whose children have both passed away must be verified.".

Care for infants and young children under 3 years of age:

The relevant expenses for children under 3 years of age shall be deducted according to the standard quota of 1000 yuan per month for each infant. Parents can choose to have one party deduct 100% of the deduction standard, or both parties deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year. Effective from January 1, 2022.

Frequently asked questions: It is not possible for both spouses to deduct 100% at the same time, or for one spouse to deduct 100%, or for the other spouse to deduct 50%.

Information for reference: birth certificate of infants and young children.

Eligible charitable donations

"Individuals who make donations to public welfare charities such as education, poverty alleviation, and poverty relief through public welfare social organizations within the territory of the People's Republic of China, people's governments at or above the county level, and their departments, etc. (hereinafter referred to as public welfare donations) may deduct the expenses incurred in public welfare donations when calculating taxable income in accordance with the relevant provisions of the Individual Income Tax Law.". (For detailed regulations, please refer to the Announcement on Individual Income Tax Policy for Donations to Public Welfare and Charities (Announcement No. 99 of the State Administration of Taxation of the Ministry of Finance in 2019).)

Other pre tax deductions.

Eligible individual pension deductions

From January 1, 2022, a deferred tax preferential policy will be implemented for individual pensions. Individual contributions to individual pension fund accounts are deducted from comprehensive income or operating income based on the actual amount according to the limit standard of 12000 yuan per year; In the investment phase, the investment income included in the individual pension fund account will not be subject to individual income tax temporarily; In the receiving phase, the individual pension received by individuals is not included in comprehensive income, but is calculated and paid individual income tax at a separate tax rate of 3%. The tax paid is included in the "wage and salary income" item. Use the deduction voucher issued by the personal pension information management service platform as the tax deduction voucher

Where can I declare?

Declare through the "personal income tax app"

Do you know how to declare?

The annual settlement of individual income tax is handled 24 hours a day, with a period of 4 months.

Click [Start Declaration] in the [2022 Comprehensive Income Annual Settlement] thematic area on the homepage of the "Personal Income Tax App", or initiate the declaration through [I Want to Handle Tax]/[Handle Tax] - [Comprehensive Income Annual Settlement].

"Have you learned the declaration techniques for the final settlement and payment of personal income tax in 2022?" Hurry up and complete your 2022 personal income tax settlement!