How individuals pay income tax: hot topics and practical guides on the Internet in the past 10 days
Recently, personal income tax payment has become one of the hot topics, especially policy changes such as year-end bonus taxation and special additional deductions have triggered widespread discussion. This article will combine the hot content on the Internet in the past 10 days to sort out the personal income tax payment process, precautions and latest policies for you to help you complete your tax declaration efficiently.
1. Hot topics related to personal income tax in the past 10 days across the Internet
| Hot keywords | focus of discussion | heat index |
|---|---|---|
| Year-end bonus tax calculation | Choice of separate tax calculation and combined tax calculation | ★★★★★ |
| Special additional deductions | New deduction for child care expenses for infants under 3 years old | ★★★★☆ |
| Tax refund guide | How to increase the tax refund amount by reporting special deductions | ★★★★☆ |
| Individual tax APP update | 2024 Function Optimization and Operation Guide | ★★★☆☆ |
2. Analysis of the entire process of personal income tax payment
1. Calculation of taxable income
The basis for personal income tax payment is taxable income, and the calculation formula is as follows:
| Project | Calculation formula |
|---|---|
| taxable income | Total income - exemption amount (5,000 yuan/month) - special deductions (five insurances and one housing fund) - special additional deductions |
2. Tax rate table (applicable to comprehensive income)
| series | Annual taxable income | Tax rate (%) | quick calculation deductions |
|---|---|---|---|
| 1 | No more than 36,000 yuan | 3 | 0 |
| 2 | More than 36,000 to 144,000 yuan | 10 | 2520 |
| 3 | More than 144,000 to 300,000 yuan | 20 | 16920 |
3. Latest standards for special additional deductions (2024)
| Deductions | Standard (yuan/year) | Remarks |
|---|---|---|
| Children's education | 12000 | each child |
| continuing education | 4800/3600 | Academic/professional qualifications |
| Care for infants and young children under 3 years old | 12000 | Add new items |
3. Practical Guide to Individual Income Tax Declaration
1. Selection of reporting channels
Currently, there are three main ways to apply:
-Personal Income Tax APP(Recommended): Supports annual accounting and special deduction reporting
-Natural Person Electronic Taxation Bureau Website: More comprehensive functions
-Offline tax service hall: Suitable for special business processing
2. Year-end bonus tax selection tips
According to the latest policy, year-end bonus options include:
①Separate tax calculation: It’s more cost-effective when the applicable tax rate is lower
②Consolidated tax calculation: Applicable to people with low comprehensive income throughout the year
It is recommended to try out the two methods separately in the personal tax APP and choose the more favorable plan.
4. Frequently Asked Questions (recently frequently asked questions)
| question | solution |
|---|---|
| What should I do if I forget to report special additional deductions? | Additional filing can be made during the final settlement period (March to June of the following year) |
| How to declare income from multiple places? | Choose a tax authority to file consolidated returns |
| Tax refund arrival time | Generally within 15 working days after submission |
5. Expert advice and precautions
1.Keep the voucher: Deduction items such as medical expenses and continuing education must keep relevant receipts for at least 5 years
2.Review the policy regularly: New policies such as infant care deductions in 2024 should be paid attention to in a timely manner
3.avoid overdue: Final settlement and payment must be completed before June 30. Late payment may incur late fees.
Through the above structured data and practical guide, we hope to help you complete your personal income tax return efficiently. It is recommended to bookmark this article and forward it to friends who need it, so that more people can benefit from the latest tax knowledge.
check the details
check the details
en
