Pay attention! These two types of taxpayers do not require annual final settlement.

According to the notice of the state administration of taxation on matters relating to the final settlement of the comprehensive income tax of the year 2019 (hereinafter referred to as the announcement), on March 1, 2020 and June 30, the corporate taxpayers shall handle the final settlement of the comprehensive income tax of the year 2019. So, who does not need to deal with annual final settlement? Let’s get studies…

Generally speaking, as long as the taxpayer has paid tax in advance at ordinary times and the annual tax payable is not consistent, all need to deal with the annual final settlement. Lightens the burden of taxpayers, dividend, sustained release reform of the state council special clear in the part of the needs of low-income taxpayers from annual settlement obligations, the ministry of finance, administration of taxation issued the accordingly on the personal income tax, comprehensive income liquidation announcement of related policies and related issues (no. 94, 2019, hereinafter referred to as the “tax bulletin no. 94”), refinement has been clear about the exemption of annual income. Article 2 of the notice, in accordance with these provisions, identifies taxpayers who are not required to make the 2019 annual settlement.

For part of the taxpayers who should have handled the annual final settlement and need to pay taxes, the obligation of handling shall be exempted.


1. As listed in paragraph 1 of article 2 of the notice, as long as the total annual income of a taxpayer does not exceed 120,000 yuan, no matter how much amount of tax is paid, the taxpayer does not need to deal with the annual settlement.

2. As listed in item 2 of article 2 of the notice, as long as the amount of tax payment is not more than 400 yuan, no matter the level of annual comprehensive income, the taxpayer is not required to handle the annual accounting.

Notice: Article 2. “taxpayers whose pre-paid tax amount is the same as the annual tax payable or who do not apply for the annual tax rebate” as stipulated in paragraph 3 of article 2.

If the taxpayer has paid the tax in advance at ordinary times and the annual tax payable is exactly the same, neither tax refund nor tax payment is required, and there is no need to deal with the annual accounting.

If the taxpayer voluntarily gives up the refund, there is no need to deal with the annual settlement.

Tips: If the taxpayer is not quite clear to remember oneself year income exactly has how much, or does not know how ability calculates oneself should fill tax or drawback, fill how much or refund how much, whether to accord with the condition that avoids to deal with, can adopt the following way to give solve.

1. A taxpayer may make a request to the withholding entity. In accordance with the provisions of the tax law, the entity has the responsibility to inform the taxpayer of the income already paid and the amount of tax already paid in advance.

2. Taxpayers can log on to the online tax bureau (including mobile income tax APP) to check their income and tax return details in 2019.

3. When handling the annual financial settlement, the tax authority will provide the taxpayer with the pre-filling service of the declaration form according to certain rules through the online tax bureau. If the taxpayer has no objection to the pre-filling information, the system will automatically calculate whether the tax should be paid or refunded, and the taxpayer can know whether he meets the exemption policy requirements.

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