All income earned abroad should be subject to personal income tax; Non-resident taxpayer only pays individual income tax on its income derived from China. Next, I will sort out how to fill in the continuing education of the tax APP. I hope you like it!
Personal APP declaration
1. Open the individual tax APP and select "Continuing Education". Education stage, admission time and graduation time are required for continuing education with academic qualifications (degrees); For continuing education with professional qualifications, please fill in the type of education, the time of obtaining the certificate, the name of the certificate, the number of the certificate and the issuing authority.
2. After confirming personal basic information, choose the corresponding type of continuing education.
3. Finally, choose the declaration method.
What kind of declaration method should I choose?
Taxpayers choose according to the advantages and disadvantages of the following two ways:
1, declared by withholding agent: Advantages: special tax deduction can be enjoyed every month; Disadvantages: the unit is responsible for reporting, which will involve personal privacy.
2. Annual self-declaration of comprehensive income: advantages: protection of personal privacy; Disadvantages: you don't enjoy the special tax deduction every month, and you can only return it in the second year.
Extended content
What are the benefits of paying a tax?
The comprehensive tax system, classified tax system and the tax system combining comprehensive tax system and classified tax system are also called "mixed income tax system".
The comprehensive tax system, also known as the comprehensive income tax system, specifically refers to the system of comprehensively calculating and collecting income tax on all kinds of income obtained by taxpayers within a certain period (usually 1 year), regardless of their source channels and income situation. At present, the United States, Britain, Germany and Japan all adopt a comprehensive tax system. Therefore, people often see the scene of tax declaration in TV dramas in these countries once a year.
Classified tax system refers to the classification of personal income according to its source and nature, and taxation is carried out separately. At present, China implements a classified tax system. For example, if we are employees of an enterprise or start our own business, the taxes paid in these two cases are different standards.
What are the effects of these two tax systems on individual taxes? For example, everyone can understand it at a glance.
A salary is 3,400 yuan, and labor income is in 700 yuan; B only the salary income is 4 100 yuan. Although the income of A and B is 4 100 yuan, under the classified tax system, A doesn't have to pay a penny of tax because the income of A has not reached the threshold. But B has to pay personal income tax 18 yuan. This is obviously unfair to B. Under the comprehensive tax system, A and B have the same income and pay the same tax, which will be fairer.
Last week, it was reported that wages and salaries, labor remuneration, etc. It will be unified into the scope of comprehensive taxation, and the interest burden of pension, two children and mortgage is expected to be deducted from the individual tax in the future. This shows that China's personal income tax is becoming more and more fair and reasonable.
In fact, it is still good to pay a tax. Let's look at the use of personal tax payment certificate.
First of all, taxes can be used as proof of a person's income.
Of course, the amount of tax paid is positively related to the income level. Generally speaking, the higher the income, the more taxes will be paid. The more you pay taxes, the higher your income. When you go to a bank for a loan, the personal income tax payment certificate can be used as evidence of personal income certificate, although it is not mandatory. In other words, you may complain that you pay too much tax now, but if you really apply for a loan, you may have an advantage over people who pay less tax.
Second, prevent individuals from concealing their income.
Most divorce cases involve alimony. In order to pay less child support, a husband and wife will deliberately conceal their income or property, but the one-sided statement is not credible, and the evidence collection agency will generally investigate the tax payment certificates of both parents. If you have a tax payment certificate, it will be much more difficult to conceal your real income.
Third, apply for a residence permit
As soon as the Beijing points settlement policy came out these two days, you all found that the temporary residence permit has been replaced by the residence permit. If you want to apply for a residence permit, one of the requirements is to provide a personal income tax payment certificate for the last six consecutive months, with a monthly tax payment of not less than 150 yuan.
Fourth, buy a house in Beijing.
Everyone knows that it is difficult to buy a house in Beijing, not only because of the high housing prices in Beijing, but also because of Beijing's strict purchase restriction policy. One of the regulations is that property buyers need to provide tax payment certificates for five consecutive years in Beijing or social security certificates for five consecutive years in Beijing. And it is uninterrupted. As long as the social security of non-Beijing citizens is interrupted once, even if it has been paid for 4 years, 1 1 month, it is still necessary to start from scratch.
Fifth, foreigners need to provide personal tax payment certificates when buying a car in Beijing.
Beijing not only restricts purchases of houses, but also restricts purchases of cars. If a foreigner wants to buy a car in Beijing, you should not only provide proof of continuous payment of social security for five years (you can pay it back in the off-month year, but you can't pay it back last year or before), but also submit proof of continuous payment for five years (you can pay it back in months and years).
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