2022 tax filing deadline schedule

The 2022 tax filing deadline schedule and the confirmation process for the 2022 special additional deduction for personal income tax have officially begun recently. Information on special additional deductions needs to be submitted by taxpayers once a year. The following is the tax filing deadline schedule that I have collected for everyone. I hope it can help you.

Tax filing deadline schedule Part 1

The 2022 tax filing deadline is determined!

According to the website of the State Administration of Taxation, the General Office of the State Administration of Taxation recently issued the "Notice on Clarifying the Deadline for Tax Declaration in 2022" (General Taxation Office Zhengkehan [2021] No. 201), clarifying that it will be implemented The specific deadline for filing and paying taxes in 2022 is for each type of tax that must be declared within 15 days after the expiration of each month or quarter.

The deadlines for filing tax returns in January, March, July, August, November and December respectively end on the 15th of the month.

2. There will be a three-day holiday from January 1st to January 3rd, and the January tax filing deadline will be postponed to January 19th.

3. There will be a 6-day holiday from February 1st to 6th, and the February tax filing deadline will be postponed to February 23rd.

4. There will be a three-day holiday from April 3rd to 5th, and the deadline for filing tax returns in April will be postponed to April 20th.

5. There will be a 4-day holiday from May 1st to 4th, and the May tax filing deadline has been postponed to May 19th.

VI. There will be a three-day holiday from June 3rd to 5th, and the deadline for filing tax returns in June will be postponed to June 20th.

7. There will be a three-day holiday from September 10th to 12th, and the September tax filing deadline will be postponed to September 20th.

8. There will be a 7-day holiday from October 1st to 7th, and the October tax filing deadline will be postponed to October 25th.

The Chongqing Taxation Bureau reminds that at present, the Chongqing Taxation Department provides taxpayers with a variety of convenient ways to handle tax services. Taxpayers can choose to go to various tax offices, or choose the electronic tax bureau, Self-service tax processing terminals, 12366 hotline (for some services) and other "non-contact" channels. If you need tax-related consultation, you can also consult with the competent tax authorities, tax service offices and 12366 hotline. Taxpayers must not miss the tax deadline. Tax filing deadline schedule Part 2

The confirmation process for special additional deductions for personal income tax in 2022 has officially begun recently. In order to continue to enjoy the policy bonus of special additional deductions in the next year, taxpayers can confirm the corresponding information through the Personal Income Tax APP and the Natural Person Electronic Taxation Bureau web page.

The special additional deductions for personal income tax refer to the six special additional deductions stipulated in the Personal Income Tax Law for children’s education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and supporting the elderly.

Information on special additional deductions needs to be submitted by taxpayers once a year. Generally speaking, taxpayers who need to enjoy special additional deductions in 2022 must confirm or modify their information in December this year. If there is no change in the information, you can use the "one-click import" function to continue to fill in the deduction information reported in the previous year in this year. After confirmation, the report can be completed.

If one spouse no longer applies for special additional deductions for housing loan interest, the other spouse will declare it in 2022; the rent and mortgage need to be replaced with deductions; or if an elderly person dies in 2021, he or she cannot apply for support in 2022 In cases such as special additional deductions for the elderly, the special additional deduction information needs to be modified.

If you need to add special additional deductions, such as children’s education deductions, you can fill in the special additional deduction information for children’s education, continuing education, etc. through the “Special Additional Deductions” section. The specific reporting conditions for the six deductions can be inquired in detail on the Personal Income Tax APP.

It should be reminded that starting from next year, the tax method for year-end bonuses will change.

According to the notice issued by the Ministry of Finance and the State Administration of Taxation, resident individuals who receive a one-time annual bonus that meets relevant regulations will not be included in the comprehensive income of the year before December 31, 2021, and will be treated as a once-annual bonus. The amount obtained by dividing the sexual bonus income by 12 months is used to determine the applicable tax rate and quick calculation deduction according to the monthly converted comprehensive income tax rate table, and calculate tax separately. Starting from January 1, 2022, resident individuals receiving one-time annual bonuses shall be included in the comprehensive income of the year to calculate and pay personal income tax.

For example, if Xiao Wang’s annual salary is deducted from five insurances, one housing fund, exemptions, etc., his taxable income is 150,000 yuan, and his year-end bonus is 30,000 yuan. Then, using the separate tax calculation method, the personal tax is 900 yuan; using the combined tax calculation method, the tax is 6,000 yuan.

However, considering different income situations, specific issues need to be analyzed in detail. According to expert analysis, taxpayers spreading the one-time bonus throughout the year to each month will benefit the application of a lower tax rate. Starting from 2022, some people with relatively high incomes will face an increase in tax rates. Tax filing deadline schedule Part 3

2021 is coming to an end. As usual, personal income tax (hereinafter referred to as "personal tax") taxpayers need to determine the special additional deduction items for next year, which is directly related to the individual's salary next year. How much. At present, many local tax authorities have urged taxpayers to confirm relevant deduction information on individual tax APPs.

At the same time, there will be new adjustments to the special additional deduction policy for personal income tax, and the special additional deduction items will be further improved. For example, the State Council has earlier stated that it will promote the inclusion of the cost of care services for infants under 3 years old as a special additional deduction for personal income tax.

It is reported that this policy is expected to be introduced next year to reduce the burden of childcare on families. In addition, some deduction item standards or rules are also expected to be adjusted, for example, the housing rent deduction standard may be appropriately increased.

Necessary actions to reduce personal income tax next year

In December, the homepage of the personal tax APP developed by the State Administration of Taxation featured the topic "Confirmation of Special Additional Deductions for Next Year" . Because it is related to the salary received by an individual, this topic once became a hot search topic.

One of the highlights of the personal tax reform in 2019 is the establishment of 6 new special additional deductions, namely special additional deductions for children’s education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. , if you meet the relevant conditions, you can get the corresponding deduction, thereby paying less personal tax.

This measure takes into account the different actual burdens of individuals and families, embodies precise tax reduction, and makes the personal tax system more fair. Since personal income tax is paid on an annual basis, it is customary to confirm special additional deductions for the next year in December of each year.

For taxpayers whose special additional deductions will not change next year, they only need to follow the operation prompts on the individual tax APP page and enter last year’s information in 2022 with one click. However, for individuals whose special additional deduction items have changed, corresponding modifications need to be made.

For example, if Xiao Wang’s son turns 3 years old next year and his father turns 60 years old, Xiao Wang can add two new special additional deductions next year, namely special additional deductions for children’s education and support for the elderly, each He can enjoy a maximum monthly deduction of 3,000 yuan.

Of course, for individuals who have the above-mentioned 6 new special additional deduction items next year, only after declaring these items in December this year can they enjoy the corresponding tax reduction in time when they prepay personal income tax next year. For some special deduction items that will no longer be enjoyed next year, taxpayers should also make timely adjustments and pay taxes in good faith.

The confirmation time for special additional deductions for personal income taxes in 2022 will be as of the end of this year. For taxpayers, if they do not declare the special additional deduction items for next year's personal income tax in time, in addition to the automatic extension of some valid special additional deduction information that has been filled in, some special additional deduction items that expire this year will be suspended after January next year. Deduct accordingly. However, as long as taxpayers declare relevant special additional deductions in time next year, they can still enjoy the corresponding deductions.

The special additional deduction policy may be adjusted

At the end of last year, Finance Minister Liu Kun wrote an article when talking about the personal tax reform during the "14th Five-Year Plan" period. He mentioned that special additional deductions should be improved. Deduction items. At present, a new special additional deduction item is most likely to be introduced.

In August this year, the State Council executive meeting made it clear that the cost of care services for infants and young children under 3 years old would be included in the special additional deduction for personal income tax.

Many finance and taxation experts told China Business News that this statement means that the seventh special additional deduction item will be launched as soon as possible, and it is more likely to be launched next year.

Professor Shi Zhengwen of China University of Political Science and Law believes that the purpose of adding special additional deductions for infant care services is to reduce family childcare costs and encourage childbirth. This item can be understood as a deduction for infant and child care expenses. It is expected that a fixed deduction will be adopted. The deduction scale may be around 1,000 yuan per child per month, and the deduction time is when the child is 0 to 3 years old.

Generally, from March to June of the second year, eligible individuals need to calculate their individual income tax for the previous year. If the infant and young child individual income tax deduction policy is implemented before June next year, taxpayers may Enjoy this new personal tax deduction in 2021.

In order to encourage childbirth, some experts also suggest that a certain amount of deductions can be given based on the number of children.

In addition to adding the above-mentioned special additional deduction items, many experts believe that the deduction standards should also be adjusted accordingly.

At present, except for the special additional deduction for serious illness medical treatment, which is an actual deduction within the limit, the other five special additional deductions are all fixed-amount deductions. The relevant person in charge of the Ministry of Finance has previously stated publicly that the interim measures for special additional deductions for individual income tax will be dynamically adjusted during the implementation process based on changes in people's livelihood expenditures such as education, housing, medical care, and pensions.

In recent years, prices have risen, and the cost of personal-related expenses has increased. Therefore, some fixed deduction standards should be calculated based on actual conditions and appropriately increased. For example, in recent years, rents have increased in some cities, and the deduction standards for housing rents can be increased appropriately.

Currently, 70% of new citizens and young people in big cities rely on renting to live. In order to alleviate the housing problems of new citizens and others, the country is currently accelerating the development of affordable rental housing. Some experts suggest that the special additional deduction standards for personal income tax should be adjusted in a timely manner based on the actual rental situation to reduce the cost of renting a house for young people. The current housing rent deduction standard in first-tier cities, provincial capitals and other cities is 1,500 yuan per month.

In addition to housing rent, some experts also call for an appropriate increase in the deduction standards for children’s education expenses. Currently, my country adopts a monthly fixed deduction standard of 1,000 yuan for children’s education (preschool education to higher education). Experts suggest setting different fixed deduction standards according to different stages of children’s education to reflect differences in expenditure costs.