这些钱可以退，2月21日开始预约！
<p style="text-align: center;" data-mpa-powered-by="yiban.io"><br/></p><p></p><section data-role="outer" label="edit by 135editor"><section style="height: 0px;overflow: hidden;"><br/></section><p style="text-align:center;line-height: 2em;"><span style="font-family:PingFangSC-Light;"><strong><span style="letter-spacing: 1.5px;font-size: 16px;color: rgb(0, 176, 240);text-decoration: underline;text-decoration-color: rgb(125, 217, 33);">2024年3月1日至6月30日</span></strong></span></p><p style="text-align:center;line-height: 2em;"><span style="font-size: 16px;letter-spacing: 1.5px;font-family:PingFangSC-Light;">将迎来2023年度</span></p><p style="text-align:center;line-height: 2em;"><span style="font-size: 16px;letter-spacing: 1.5px;font-family:PingFangSC-Light;">个人所得税综合所得年度汇算</span></p><p style="text-align:center;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;letter-spacing: 1.5px;font-family: PingFangSC-Light;outline: none 0px !important;">怎么办理年度汇算？</span></p><p style="text-align:center;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;letter-spacing: 1.5px;font-family: PingFangSC-Light;outline: none 0px !important;">一起来睇睇</span></p><section data-tools="135编辑器" data-id="86005"><section data-autoskip="1" style="overflow: auto;font-size: 15px;margin-bottom: 16px;line-height: 1.45;padding: 16px;border-radius: 3px;overflow-wrap: normal;color: rgb(51, 51, 51);background-color: rgb(247, 247, 247);"><p style="line-height: 2em;"><span style="color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);letter-spacing: 1.5px;font-family: PingFangSC-Light;">税务总局近日发布《关于办理2023年度个人所得税综合所得汇算清缴事项的公告》（国家税务总局公告2024年第2号），明确相关办理事项。</span></p></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">办理时间</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">2023年度汇算办理时间为</span></p><p style="text-align:center;line-height: 2em;"><span style="font-family:PingFangSC-Light;"><strong><span style="letter-spacing: 1.5px;font-size: 16px;color: rgb(0, 176, 240);">2024年3月1日至6月30日</span></strong></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">有汇算初期（3月1日至3月20日）办理需求的纳税人，可以根据自身情况，</span><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;"><strong style="max-inline-size: 100%;cursor: text;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">在2月21日后通过个税APP预约上述时间段中的任意一天办理</span></strong></span><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">。</span></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="color: rgb(0, 176, 240);font-family:PingFangSC-Light;"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">3月21日至6月30日，纳税人无需预约，可以随时办理。</span></strong></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">在中国境内无住所的纳税人在3月1日前离境的，可以在离境前办理。</span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">汇算的主要内容</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:justify;line-height: 2em;"><span style="font-family:PingFangSC-Light;"><span style="letter-spacing: 1.5px;font-size: 16px;">2023年度终了后，居民个人（以下称纳税人）需要汇总</span><strong><span style="letter-spacing: 1.5px;font-size: 16px;">2023年1月1日至12月31日取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得的收入额</span></strong><span style="letter-spacing: 1.5px;font-size: 16px;">，减除费用6万元以及专项扣除、专项附加扣除、依法确定的其他扣除和符合条件的公益慈善事业捐赠后，适用综合所得个人所得税税率并减去速算扣除数，计算最终应纳税额，再减去2023年已预缴税额，得出应退或应补税额，向税务机关申报并办理退税或补税。</span></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><p style="text-align:center;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;background-color: rgb(0, 112, 192);color: rgb(255, 255, 255);font-family: PingFangSC-Light;outline: none 0px !important;"> 具体计算公式如下 </span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><strong><span draggable="true" style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">应退或应补税额</span></strong><span draggable="true" style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">=[（综合所得收入额-60000元-“三险一金”等专项扣除-子女教育等专项附加扣除-依法确定的其他扣除-符合条件的公益慈善事业捐赠）×适用税率-速算扣除数]-已预缴税额</span></span></p><p style="text-align: center;"></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><p style="text-align:justify;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">汇算不涉及纳税人的财产租赁等分类所得，以及按规定不并入综合所得计算纳税的所得。</span></p><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">无需办理汇算的情形</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人在2023年</span></p><p style="text-align:center;line-height: 2em;" draggable="true"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">已依法预缴个人所得税</span></p><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">且符合下列情形之一的</span></p><p style="text-align:center;line-height: 2em;"><span style="color: rgb(0, 176, 240);font-family:PingFangSC-Light;"><strong><span style="letter-spacing: 1.5px;font-size: 16px;">无需办理汇算</span></strong></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);" data-role="list"><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">汇算需补税但综合所得收入全年<strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">不超过12万元</span></strong>的；</span></p></li></ul></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">汇算需<strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">补税金额不超过400元</span></strong>的；</span></p></li></ul></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">已预缴税额与汇算应纳税额一致的；</span></p></li></ul></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">符合汇算退税条件但不申请退税的。</span></p></li></ul></section></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">需要办理汇算的情形</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">符合下列情形之一的</span></p><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人<strong><span style="color: rgb(0, 176, 240);">需办理汇算</span></strong></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">已预缴税额<strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">大于</span></strong>汇算应纳税额且申请退税的；</span></p></li></ul></section><section data-role="paragraph"></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">2023年取得的综合所得收入<strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">超过12万元且汇算需要补税金额超过400元的</span></strong>。</span></p></li></ul></section><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">因适用所得项目错误或者扣缴义务人未依法履行扣缴义务，造成2023年少申报或者未申报综合所得的，纳税人应当依法据实办理汇算。</span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">可享受的税前扣除</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">下列在2023年发生的税前扣除</span></p><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人可在汇算期间</span></p><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">填报或补充扣除</span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="color: rgb(0, 176, 240);"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">减除费用6万元，以及符合条件的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等专项扣</span></strong></span><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">除</span></strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">；</span></span></p></li></ul></section><section data-role="paragraph"></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">符合条件的3岁以下婴幼儿照护、子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人专项附加扣除</span></strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">；</span></span></p></li></ul></section><section data-role="paragraph"></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">符合条件的企业年金和职业年金、商业健康保险、个人养老金等其他扣除</span></strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">；</span></span></p></li></ul></section><section data-role="paragraph"></section><section data-role="list"><ul class=" list-paddingleft-2" style="padding-left: 30px;list-style-position: outside;"><li><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">符合条件的公益慈善事业捐赠</span></strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">。</span></span></p></li></ul></section><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">同时取得综合所得和经营所得的纳税人，可在综合所得或经营所得中申报减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除，</span><span style="color: rgb(0, 176, 240);"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">但不得重复申报减除</span></strong></span><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">。</span></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);outline: none 0px !important;">纳税人与其配偶共同填报3岁以下婴幼儿照护、子女教育、大病医疗、住房贷款利息及住房租金等专项附加扣除的，以及与兄弟姐妹共同填报赡养老人专项附加扣除的，需要与其他填报人沟通填报扣除金额，</span><span style="color: rgb(0, 176, 240);"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">避免超过规定额度或比例填报专项附加扣除。</span></strong></span></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">纳税人填报不符合规定的，一经发现，税务机关将通过手机个人所得税APP、自然人电子税务局网站或者扣缴义务人等渠道进行提示提醒。</span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;line-height: 2em;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 0, 0);font-family: PingFangSC-Light;outline: none 0px !important;">根据《财政部 税务总局关于个人所得税综合所得汇算清缴涉及有关政策问题的公告》（2019年第94号）有关规定，对于拒不更正或者不说明情况的纳税人，税务机关将暂停其享受专项附加扣除。纳税人按规定更正相关信息或者说明情况后，可继续享受专项附加扣除。</span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">退（补）税</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;background-color: rgb(0, 112, 192);color: rgb(255, 255, 255);line-height: 2em;font-family: PingFangSC-Light;"> 办理退税 </span></p><p style="text-align:center;line-height: 2em;"><span style="color: rgb(0, 112, 192);font-family:PingFangSC-Light;"><strong><span style="letter-spacing: 1.5px;font-size: 16px;">▼</span></strong></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">纳税人申请汇算退税，应当提供其在中国境内开设的符合条件的</span><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;"><strong style="max-inline-size: 100%;cursor: text;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">银行账户</span></strong></span><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">。税务机关按规定审核后，按照国库管理有关规定办理税款退库。纳税人未提供本人有效银行账户，或者提供的信息资料有误的，税务机关将通知纳税人更正，纳税人按要求更正后依法办理退税。</span></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">为方便办理退税，2023年综合所得全年收入额不超过6万元且已预缴个人所得税的纳税人，</span><span style="color: rgb(0, 176, 240);"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">可选择使用个税APP或网站提供的简易申报功能，便捷办理汇算退税</span></strong></span><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">。</span></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">申请2023年度汇算退税及其他退税的纳税人，如存在应当办理2022年及以前年度汇算补税但未办理，或者经税务机关通知2022年及以前年度汇算申报存在疑点但未更正或说明情况的，需在办理2022年及以前年度汇算申报补税、更正申报或者说明有关情况后依法申请退税。</span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;background-color: rgb(0, 112, 192);color: rgb(255, 255, 255);line-height: 2em;font-family: PingFangSC-Light;"> 办理补税 </span></p><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;color: rgb(0, 112, 192);font-family:PingFangSC-Light;">▼<br/></span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">纳税人办理汇算补税的，<strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">可以通过网上银行、办税服务厅POS机刷卡、银行柜台、非银行支付机构等方式缴纳</span></strong>。邮寄申报并补税的，纳税人需通过个税APP及网站或者主管税务机关办税服务厅及时关注申报进度并缴纳税款。</span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">汇算需补税的纳税人，汇算期结束后未申报补税或未足额补税的，一经发现，税务机关将依法责令限期改正并向纳税人送达有关税务文书，对已签订《税务文书电子送达确认书》的，通过个税APP及网站等渠道进行电子文书送达；对未签订《税务文书电子送达确认书》的，以其他方式送达。同时，税务机关将依法加收滞纳金，并在其个人所得税《纳税记录》中予以标注。</span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">纳税人因申报信息填写错误造成汇算多退或少缴税款的，纳税人主动或经税务机关提醒后及时改正的，税务机关可以按照</span><span style="color: rgb(0, 176, 240);"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">“首违不罚”</span></strong></span><span style="max-inline-size: 100%;cursor: text;font-size: 16px;outline: none 0px !important;">原则免予处罚。</span></span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">办理渠道</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="line-height:2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人可优先通过<strong><span style="color: rgb(0, 176, 240);">个税APP及网站</span></strong>办理汇算，税务机关将为纳税人提供申报表项目预填服务；不方便通过上述方式办理的，也可以通过邮寄方式或到办税服务厅办理。</span></p><p style="line-height:2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">选择邮寄申报的，纳税人需将申报表寄送至《公告》确定的主管税务机关所在省、自治区、直辖市和计划单列市税务局公告的地址。</span></p><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">办理方式</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="text-align:center;line-height: 2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人可自主选择下列办理方式</span></p><section data-tools="135编辑器" data-id="139267"><section style="margin: 10px auto;"><section style="border-width: 1px;border-style: solid;border-color: rgb(168, 222, 255);padding: 10px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(60, 77, 86);"><section data-role="list"><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">自行办理。</span></strong></span></p></section><section data-role="list"><p draggable="true" style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-family:PingFangSC-Light;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;"></span><strong><span style="max-inline-size: 100%;cursor: text;font-size: 16px;color: rgb(0, 176, 240);outline: none 0px !important;">通过任职受雇单位（含按累计预扣法预扣预缴其劳务报酬所得个人所得税的单位）代为办理。</span></strong></span></p></section><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="font-size: 16px;font-family: PingFangSC-Light;">纳税人提出代办要求的，单位应当代为办理，或者培训、辅导纳税人完成汇算申报和退（补）税。<br/></span></p><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">由单位代为办理的，纳税人应提前与单位以书面或者电子等方式进行确认，补充提供2023年在本单位以外取得的综合所得收入、相关扣除、享受税收优惠等信息资料，并对所提交信息的真实性、准确性、完整性负责。纳税人未与单位确认请其代为办理的，单位不得代办。</span></p><section data-role="list"><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;"><strong><span style="max-inline-size: 100%;cursor: text;color: rgb(0, 176, 240);outline: none 0px !important;">委托受托人（含涉税专业服务机构或其他单位及个人）办理，纳税人需与受托人签订授权书。</span></strong></span></p></section><p style="text-align:justify;max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;font-size: 16px;font-family: PingFangSC-Light;outline: none 0px !important;">单位或受托人为纳税人办理汇算后，应当及时将办理情况告知纳税人。纳税人发现汇算申报信息存在错误的，可以要求单位或受托人更正申报，也可自行更正申报。</span></p></section></section><section style="width: 100%;height: 5px;background-color: rgb(234, 247, 255);overflow: hidden;" data-width="100%"><br/></section></section></section><section data-role="title" data-tools="135编辑器" data-id="139270"><section style="margin: 10px auto;display: flex;justify-content: center;"><section style="display: flex;"><section><section style="padding: 3px 20px 6px;background-color: rgb(234, 247, 255);"><section style="font-size: 18px;letter-spacing: 1.5px;color: rgb(97, 186, 255);"><span style="font-family: PingFangSC-Light;"><strong data-brushtype="text">申报信息及资料留存</strong></span></section></section><section style="width: 50%;border-bottom: 1px solid rgb(253, 210, 39);margin-top: -4px;transform: translateX(-15px);height: 1px;overflow: hidden;max-width: 50% !important;" data-width="50%"><br/></section></section><section style="flex-shrink: 0;margin-top: -5px;margin-left: -10px;"><section style="width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p style="line-height:2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人办理汇算，适用个人所得税年度自行纳税申报表，如需修改本人相关基础信息，新增享受扣除或者税收优惠的，还应按规定一并填报相关信息、提供佐证材料。纳税人需仔细核对，确保所填信息真实、准确、完整。</span></p><p style="line-height:2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">纳税人、代办汇算的单位，需各自将专项附加扣除、税收优惠材料等汇算相关资料，<strong><span style="color: rgb(0, 176, 240);">自汇算期结束之日起留存5年</span></strong>。</span></p><p style="line-height:2em;"><span style="letter-spacing: 1.5px;font-size: 16px;font-family:PingFangSC-Light;">存在股权（股票）激励（含境内企业以境外企业股权为标的对员工进行的股权激励）、职务科技成果转化现金奖励等情况的单位，应当按照相关规定进行报告、备案。同时，纳税人在一个纳税年度内从同一单位多次取得股权激励的，由该单位合并计算扣缴税款。纳税人在一个纳税年度内从不同单位取得股权激励的，可将之前单位取得的股权激励有关信息提供给现单位并由其合并计算扣缴税款，也可在次年3月1日至6月30日自行向税务机关办理合并申报。</span></p><p style="line-height:2em;"><br/></p><section><section data-role="paragraph"><p style="text-align:justify;vertical-align: inherit;color: rgb(51, 51, 51);line-height: 1.75em;letter-spacing: 1px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><span style="font-family: PingFangSC-Light; font-size: 12px; color: rgb(191, 191, 191);">来源：国家税务总局</span></p></section></section></section><p></p><link rel="stylesheet" href="//www.singse.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_amg" id="wcn_editor_css"/>
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