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I. Scope of application of postal declaration
The taxpayer whose employer is located (the domicile or habitual residence of the useless unit) is within the scope of this Municipality, and who needs to make annual settlement according to Article 3 of AnnouncementNo. 1 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in 2022, and it is not convenient to handle it through the natural person electronic tax bureau (personal income tax APP, website) or the tax service hall, can handle the 20021personal income tax comprehensive income year by mail.
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Two. Receiving tax authorities of postal declaration
Mail declaration adopts fixed-point centralized acceptance method. The accepting organ for postal declaration by Xiamen Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the Third Taxation Branch of Xiamen Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Address: No.8 Hubin South Road, Siming District, Xiamen
Postal code: 36 100 1
Tel: 0592-2111297.
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Three, mail the materials submitted by the declaration
Taxpayers who choose to apply for the annual final settlement of postal declaration shall submit tax returns and other relevant materials (in duplicate):
(1) Taxpayers who only obtain comprehensive income in China should fill in the annual personal income tax return (Table A) or the annual personal income tax return (simplified version) or the annual personal income tax return (question and answer version) as required.
Taxpayers who obtain overseas comprehensive income shall fill in the annual personal income tax return (Table B) and the detailed list of personal income tax credits for overseas income.
(2) Taxpayers who choose to enjoy special additional deduction when declaring final settlement need to attach the Information Form of Special Additional Deduction for Personal Income Tax.
(3) If the taxpayer has commercial health insurance deducted before tax, a list of pre-tax deduction of commercial health insurance shall be attached.
(4) If the taxpayer has the tax deferred commercial endowment insurance deducted before tax according to the regulations, it is required to attach the pre-tax deduction list of personal tax deferred commercial endowment insurance.
(5) If the taxpayer's donation to charity is deducted before tax according to the regulations, a personal income tax deduction list for charity donation shall be attached.
(6) If the taxpayer's important basic information changes, it is required to submit the Personal Income Tax Basic Information Form (Table B).
Taxpayers can obtain relevant tax guidelines and tax returns through the following channels:
(a) Xiamen Municipal Taxation Bureau portal tax guide column download.
(two) the nearest tax service hall to receive.
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Fourth, the declaration time
Taxpayers who need to settle the 20021individual income tax comprehensive income by mail should send the application materials to the designated tax authorities by domestic express mail before June 30, 2022. The date of mailing the declaration shall be subject to the postmark date received by the postal department.
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V. Annual tax refund and tax payment
If the postal declaration involves annual tax payment or tax refund, the taxpayer shall handle it online through the natural person electronic tax bureau (personal income tax APP, WEB terminal) or at the tax service hall of the competent tax authority at the place of declaration. Website of Natural Person Electronic Taxation Bureau: Personal Income Tax APP can download or scan the following QR code from official website:
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Matters needing attention about intransitive verbs
(a) in order to facilitate taxpayers to handle the annual settlement, the tax authorities provide taxpayers with efficient and convenient online tax channels. Taxpayers can give priority to the annual final settlement through the online tax bureau (personal income tax APP, WEB), and the tax authorities will provide taxpayers with the pre-filling service of the declaration form according to regulations, which is simple and quick. For taxpayers who handle by mail, the tax authorities cannot provide the pre-filling service of the declaration form, and taxpayers need to fill in the relevant information item by item.
(2) When filling in the information, taxpayers should carefully read the instructions for filling in the form, carefully fill in and check it to ensure truthfulness, accuracy and completeness. If the application materials are incomplete, unclear, incomplete or logically incorrect, the tax authorities will not accept them and notify the taxpayers. In order to improve the recognition, it is suggested to fill in the declaration form by computer, print it and sign it.
(3) Taxpayers need to accurately fill in the key information such as the effective contact mobile phone number in China and the effective mailing address where letters can be received, so that the tax authorities can accurately send the receipt of declaration acceptance and communicate tax declaration matters.
If taxpayers have any questions, please log on to the tax guide column of Xiamen Taxation Bureau portal website or call the tax consultation service hotline 12366. The tax authorities will serve you wholeheartedly, and thank you for your understanding, support and cooperation.