Several Issues on Lawyers' Tax Settlement and Payment

Author | Lawyer Zhang Dongcheng

As the tax settlement and payment comes to an end, I have received more and more tax inquiries from lawyers in the same industry, and have summarized the following three issues that require special attention:

Can I supplement the personal tax settlement and payment of previous years?

Some lawyers have strong legal awareness and attach great importance to personal privacy. They believe that personal information may be leaked in the settlement and payment of personal taxes, so they have not carried out the settlement and payment of personal taxes. However, the settlement and payment of personal taxes is a legal obligation, and it is illegal for taxpayers who meet the conditions not to handle the settlement and payment, which may constitute serious tax evasion.

After some lawyers recently handled personal settlement and payment, not only did they not disclose their personal information, but they also received a lot of tax refunds, so they lamented: "I used to not know how to declare well, and mistakenly regarded not reporting as a treasure," so I wanted to know that now I can supplement the declaration of the previous year's settlement and payment? Can I still get a tax refund?

The tax department is also willing to accept all taxpayers who have made changes. As long as you are willing to report, you can report, including supplementary declaration and foreign exchange settlement. The easiest way is to enter the [Comprehensive Income Annual Settlement] of "Common Business" through the "Personal Income Tax App", select the corresponding year, and click "I want to pre-fill" in the small blue characters in the prompt box.

However, for pre-filled data from previous years, it took the tax department approximately 24 hours to extract the relevant data.

According to Article 51 of the Tax Collection and Administration Law, if a taxpayer finds out within three years from the date of settlement and payment of taxes, he can ask the tax authority for a refund of the overpaid taxes and add interest on the bank deposits during the same period. Therefore, taxpayers can apply for a refund of the overpaid personal income tax in 2019, 2020 and 2021 through supplementary foreign exchange settlement.

Second, how to judge the first housing special project additional deduction standard?

The first home loan refers to a home loan that enjoys the first home loan interest rate for the purchase of a house. The keyword is "first home loan interest rate". The special project deduction was only available after the amendment of the tax law in 2018. At that time, many lawyers had already completed the historical task of the first home. Can the second home they purchased enjoy the special project deduction for the loan?

As long as the second house is subject to the "first home loan interest rate", 1,000 yuan can be deducted every month. Even the Nth house is the same, as long as the loan contract clearly applies the "first home loan interest rate".

The income of lawyers fluctuates greatly. If the income in a certain year is poor, and the special project deduction that does not use the loan does not have to pay taxes, then the deduction can be suspended for that year. Because the total number of periods is currently controlled: the total number of periods is 240 months, and there is no limit to when it can be used.

Third, the elderly who are not an only child can deduct 2,000 yuan/month from special projects?

Some lawyers are non-only children and fill in the information of both parents, so they can deduct 2,000 yuan per month. But filling in the deduction information in this way breaks through the 1,000 yuan/month ceiling of normative documents: "If the taxpayer is a non-only child, he and his siblings will share the monthly deduction amount of 2,000 yuan, and each person's contribution amount cannot exceed 1,0

00yuan per month.

It can be shared equally or agreed upon by the dependents, or it can be designated by the dependents " (Article 22 of the Interim Measures for Additional Deduction of Individual Income Tax special projects [2018] No. 41).

Why did you fill in the error? An important reason is that the personal income tax app does not prompt abnormal information. In terms of children's education deduction, as long as either parent fills in the child's information, and the other party fills in the deduction information, the app will prompt an error. Based on the trust of the app's monitoring, the parties believe that as long as the system does not prompt errors, it is not illegal.

At present, the monitoring of the app is like the L2 level of automatic driving of a car. You must trust the law and not the monitoring. If the monitoring does not prompt, it does not mean that it is not illegal. The parties are the first responsible person for tax returns!

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Zhang Dongcheng Lawyer

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Lawyer Zhang Dongcheng, with Certified Public Accountant and Tax Accountant qualifications. Twelve years of tax administrative work experience and six years of lawyer work experience, he has been focusing on legal services in the field of finance and taxation. Professionals who understand tax better in law and tax better in law.

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