退钱了！今起办理！
<section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><p style="text-align:center;letter-spacing: 0.578px;line-height: 1.75em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><strong style="color: rgb(255, 79, 121); background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; outline: 0px;"><span style="outline: 0px;font-size: 16px;">2023年度</span></strong><br/></p><section style="letter-spacing: 0.578px;text-align: center;line-height: 1.75em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;">个人所得税综合所得汇算清缴</span></strong></span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;">今天开始了</span></strong></span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">汇算的时间为</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;color: rgb(255, 79, 121);"><strong style="outline: 0px;">3月1日至6月30日</strong></span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">依然是“多退少补”</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;visibility: visible;">今天凌晨</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;visibility: visible;">就有网友蹲点退税</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;color: rgb(255, 79, 121);"><strong style="outline: 0px;visibility: visible;"><span style="outline: 0px;visibility: visible;">结果退到了3万多</span></strong><strong style="outline: 0px;visibility: visible;">元！</strong></span></p></section><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor" style="letter-spacing: 0.544px;background-color: rgb(255, 255, 255);outline: 0px;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;line-height: 1.75em;visibility: visible;"></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;line-height: 1.81em;">紧接着不少网友</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">晒出退税结果</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;line-height: 1.81em;">几百、几千、几万的都有</strong></span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">不少网友直呼</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">“三月第一份快乐”</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">“一下就开心了”</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">▼</span></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;white-space: normal;text-align: center;letter-spacing: 0.578px;"></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;white-space: normal;text-align: center;letter-spacing: 0.578px;"></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;"></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;"></p><p style="margin-bottom: 0px;outline: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;text-align: center;"></p><p style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;">也有网友表示</span></p><p style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;line-height: 1.81em;">自己还得补缴</strong></span></p><p style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;line-height: 1.81em;">亦或是不退不补</strong></span></p><p style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;line-height: 1.81em;"><br/></strong></span></p><section data-role="outer" label="edit by 135editor" style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-tools="135编辑器" data-id="92788" style="outline: 0px;"><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;vertical-align: top;"><section style="margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);"><p style="outline: 0px;"><strong data-brushtype="text" style="outline: 0px;">3月1日当天预约已满</strong></p></section><section style="outline: 0px;width: 45px;height: 5px;line-height: 5px;background-color: rgb(182, 228, 253);color: rgb(5, 115, 175);overflow: hidden;"><br style="outline: 0px;"/></section></section></section></section></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">截至发稿</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;font-size: 16px;">个税APP显示</span></p></section><section style="margin-bottom: 0px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;line-height: 1.75em;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;">3月1日、2日、3日、4日预约已满</span></strong></span></p></section><p style="margin-bottom: 0px;outline: 0px;text-align: center;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;">后续日期</span></strong><strong style="outline: 0px;letter-spacing: 0.544px;font-size: var(--articleFontsize);"><span style="outline: 0px;font-size: 16px;">仍然可以预约</span></strong></span></p><p style="margin-bottom: 0px;outline: 0px;text-align: center;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(255, 79, 121);"><strong style="outline: 0px;letter-spacing: 0.544px;font-size: var(--articleFontsize);"><span style="outline: 0px;font-size: 16px;"><br style="outline: 0px;"/></span></strong></span></p><p style="margin-bottom: 0px;outline: 0px;text-align: center;"></p><section data-role="outer" style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="outline: 0px;text-align: right;"><span style="outline: 0px;color: rgb(136, 136, 136);font-size: 14px;letter-spacing: 0.544px;">个税APP截图</span></p><p style="outline: 0px;text-align: right;"><br style="outline: 0px;letter-spacing: 0.544px;white-space: normal;"/></p></section><section style="text-align: center;margin-right: 8px;margin-left: 8px;outline: 0px;visibility: visible;line-height: 1.75em;"><span style="font-size: 16px;letter-spacing: 0.578px;font-family: Helvetica, Arial, sans-serif;">2023年度综合所得个税汇算申报</span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;text-align: center;visibility: visible;line-height: 1.75em;"><span style="font-size: 16px;letter-spacing: 0.578px;font-family: Helvetica, Arial, sans-serif;"></span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;text-align: center;visibility: visible;line-height: 1.75em;"><span style="font-size: 16px;letter-spacing: 0.578px;font-family: Helvetica, Arial, sans-serif;">一图带你了解这些内容</span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;text-align: center;line-height: 1.75em;visibility: visible;"><span style="font-size: 16px;letter-spacing: 0.578px;font-family: Helvetica, Arial, sans-serif;"></span></section></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">根据国家税务总局近日发布的</span></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: #3daad6;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">《关于办理2023年度个人所得税</span></strong></span></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(61, 170, 214);"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">综合所得汇算清缴事项的公告》</span></strong></span><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;"></span></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">对2023年度个税汇算服务与</span></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">征管事项进行了明确</span></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;letter-spacing: 0.578px;"></span><span style="outline: 0px;letter-spacing: 0.578px;"><span style="outline: 0px;letter-spacing: 0.578px;"></span><span style="outline: 0px;letter-spacing: 0.578px;"></span></span><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">1.什么是年度汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">年度汇算指的是年度终了后，纳税人汇总工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得的全年收入额，减去全年的费用和扣除，得出应纳税所得额并按照综合所得年度税率表，计算全年应纳个人所得税，再减去年度内已经预缴的税款，向税务机关办理年度纳税申报并结清应退或应补税款的过程。简言之，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);">就是在平时已预缴税款的基础上“查遗补漏，汇总收支，按年算账，多退少补”，</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">这是2019年以后我国建立综合与分类相结合的个人所得税制的内在要求，也是国际通行做法。</span></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;"> </span></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">需要说明的是：</span></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;"> </span></section><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);">第一，年度汇算的主体，仅指依据个人所得税法规定的居民个人。</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">非居民个人，无需办理年度汇算。</span></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;"> </span></section><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);">第二，年度汇算的范围和内容，仅指纳入综合所得范围的工资薪金、劳务报酬、稿酬、特许权使用费等四项所得。</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">利息股息红利所得、财产租赁所得等分类所得均不纳入年度汇算。同时，按照有关文件规定，纳税人取得的可以不并入综合所得计算纳税的收入，也不在年度汇算范围内。</span></section></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">2.为什么要办理年度汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: #5e5e5e;line-height: 1.8;letter-spacing: 1px;"><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: #3daad6;">一是通过年度汇算可以更好地保障纳税人合法权益。</span></strong><span style="outline: 0px;color: #000000;font-size: 16px;">比如，一些扣除项目，像专项附加扣除中的大病医疗支出，只有年度结束，才能确切地知道全年支出金额，需要在年度汇算来补充享受扣除。</span></section><section style="outline: 0px;letter-spacing: 0.544px;"></section><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: #3daad6;">二是通过年度汇算可以更加准确地计算纳税人综合所得全年应纳的个人所得税。</span></strong><span style="outline: 0px;color: #000000;font-size: 16px;">一般而言，对于取得多种综合所得的纳税人，无论采取怎样的预扣预缴方法，都不可能使其平时已预缴税额与年度应纳税额完全一致，此时两者之间就会产生“差额”，就需要通过年度汇算进行调整。</span></section></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">3.哪些人需要办理年度汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);"><span style="outline: 0px;letter-spacing: 1px;font-family: Helvetica, Arial, sans-serif;">一般来讲，只要纳税人平时已预缴税额与年度应纳税额不一致，都需要办理年度汇算。</span></span><span style="outline: 0px;letter-spacing: 1px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">依据个人所得税法及其实施条例等相关规定，需要办理年度汇算的情形分为以下几类：</span></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">第一类是预缴税额高于应纳税额，需要申请退税的纳税人。</span></strong><span style="outline: 0px;letter-spacing: 1px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">依法申请退税是纳税人的权利。只要纳税人预缴税额大于纳税年度应纳税额，就可以依法申请年度汇算退税。</span></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">第二类是预缴税额小于应纳税额，</span></strong><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">应当补税且补税金额超过400元的纳税人。</span></strong></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"></section><section style="outline: 0px;line-height: 1.8em;text-indent: 0em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 1px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">第三类是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，</span></strong><span style="outline: 0px;letter-spacing: 1px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">应当依法据实办理汇算。</span></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"> </section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">4.哪些人不需要办理2023年度汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);">根据个人所得税法及其实施条例等相关规定，不需要办理年度汇算，主要包括以下情形：</span></section><section style="outline: 0px;letter-spacing: 0.544px;"></section><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);">第一类是已预缴税额与年度应纳税额一致的纳税人，这部分纳税人无需退补税，也就不必再办理年度汇算。</span></strong></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);"> </span></section><section style="outline: 0px;letter-spacing: 0.544px;"><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);">第二类是对2023年1月1日—12月31日取得综合所得年收入不超过12万元或者补税金额不超过400元的纳税人，免除其年度汇算义务。</span></strong><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);">需要说明的是，纳税人取得综合所得时存在扣缴义务人未依法预扣预缴税款的，不在免予年度汇算的情形之内。</span></section></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"> </section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">5.纳税人应在什么时间办理年度汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><p style="outline: 0px;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">2023年度汇算时间是2024年3月1日至6月30日。</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">其中，在中国境内无住所的纳税人如果提前离境的，可以在离境前办理年度汇算。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，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></p><p style="outline: 0px;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">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 style="outline: 0px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-size: 16px;font-family: Helvetica, Arial, sans-serif;">需要说明的是，为帮助纳税人高效便捷、合理有序地完成年度汇算，税务机关将通过一定方式分批分期通知提醒纳税人在确定的时间段内错峰办理，建议纳税人尽量在约定的时间内办理，以免产生办税拥堵，影响办税体验。</span></p></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: var(--articleFontsize);"> </span></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">6.纳税人应该如何办理汇算？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">汇算主要有三种方式：</span></section><section style="outline: 0px;letter-spacing: 0.544px;"></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-size: 16px;">一是自己办，即纳税人自行办理。税务机关提供了高效、快捷的网络办税渠道，</span><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);">建议纳税人优先选择通过网上税务局办理年度汇算，特别是个税APP掌上办税。</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-size: 16px;">对于独立完成年度汇算存在困难的年长、行动不便等特殊人群，由纳税人提出申请，税务机关还可以提供个性化年度汇算服务。<br style="outline: 0px;"/></span></section><section style="outline: 0px;letter-spacing: 0.544px;"></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-size: 16px;">二是单位办，即请任职受雇单位办理。</span><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);">纳税人向单位提出代办要求的，单位应当办理，或者培训、辅导纳税人通过网上税务局自行完成年度汇算申报和退（补）税。</span></strong></section><section style="outline: 0px;letter-spacing: 0.544px;"></section><section style="outline: 0px;letter-spacing: 0.544px;"><span style="outline: 0px;letter-spacing: 0.544px;color: rgb(0, 0, 0);font-size: 16px;">三是请人办，</span><span style="outline: 0px;letter-spacing: 0.544px;font-size: 16px;color: rgb(61, 170, 214);"><strong style="outline: 0px;">即委托涉税专业服务机构或其他单位及个人办理。</strong></span></section></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">7.纳税人办理年度汇算需要提交什么资料？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">纳税人办理汇算，可优先通过个税APP及网站办理汇算，税务机关将为纳税人提供申报表项目预填服务，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">一般情况下无需纳税人提供其他资料。</span></strong><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">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，需要按规定一并填报相关信息、提供佐证材料。</span></strong><span style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">纳税人需仔细核对，确保所填信息真实、准确、完整。</span></p></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"> </section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">8.今年汇算新推出了哪些优化服务举措？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">今年汇算在持续优化纳税服务的基础上，又新推出了以下便利化举措：</span></p><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">一是进一步扩大优先退税服务范围。</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">对年收入额6万元以下且已预缴个人所得税的纳税人，</span></strong><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">在之前年度提供个人所得税APP、自然人电子税务局网站简易申报快速办理服务的基础上，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">进一步提供优先退税服务，</span></strong><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">不断提升纳税人的获得感。</span></p><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">二是进一步拓展汇算申报表项目预填服务。依托国家医疗保障局、人力资源和社会保障部向税务部门共享的医疗费用数据、个人养老金数据，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">为纳税人提供大病医疗专项附加扣除信息、个人养老金信息预填服务，</span></strong><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">为纳税人提供更好的申报体验。</span></p><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">三是进一步优化纳税人个税APP操作体验。升级个税APP版本，重构频道页面，重新设计功能图标，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">避免业务功能交叉，一体化展示办（理）查（询）事项，更加突出“待办”提示，</span></strong><span style="outline: 0px;font-size: 16px;color: rgb(0, 0, 0);font-family: Helvetica, Arial, sans-serif;">纳税人体验将更加友好。</span></p></section></section></section><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"> </section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">9.今年对加强专项附加扣除有哪些监管措施？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;font-family: Helvetica, Arial, sans-serif;">2023年8月31日，国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》（国发〔2023〕13号），提高了3岁以下婴幼儿照护、子女教育、赡养老人专项附加扣除标准。标准提高后，绝大多数纳税人后续月份按新标准自动抵减了当年度应纳税额。</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">也有少部分纳税人在当年度扣缴阶段抵减不完，或者不选择在扣缴阶段填报扣除，这种情况需要在办理2023年度汇算时填报享受。</span></strong></p><p style="outline: 0px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;font-family: Helvetica, Arial, sans-serif;">在征管中，税务部门发现少数纳税人错误填报甚至虚假填报专项附加扣除。</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);font-family: Helvetica, Arial, sans-serif;">对于未按照规定填报专项附加扣除的情形，比如夫妻双方各自按照100%比例填报子女教育专项附加扣除或者篡改佐证资料享受大病医疗专项附加扣除等，一经发现，税务机关将通过个税APP、网站或扣缴义务人等渠道进行提示提醒。</span></strong><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;font-family: Helvetica, Arial, sans-serif;">纳税人新增享受扣除或者税收优惠的，应当一并填报相关信息、提供佐证材料。纳税人拒不更正或者不说明情况的，税务机关将按照《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）规定，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><section style="margin-top: 6px;outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);text-align: center;opacity: 0.16;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;display: inline-block;width: 537.531px;height: 6px;vertical-align: top;overflow: hidden;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);"><section style="outline: 0px;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;"></svg></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="outline: 0px;"/></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: middle;background-image: linear-gradient(to right, rgb(87, 174, 236) 0%, rgb(160, 208, 249) 100%);line-height: 2;flex: 100 100 0%;align-self: center;height: auto;"><section style="padding-right: 26px;padding-left: 26px;outline: 0px;color: rgb(241, 248, 255);letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;">10.对未申报补税或未足额补税纳税人会采取哪些监管措施？</strong></span></p></section></section></section></section><section style="outline: 0px;letter-spacing: 0.578px;background-color: rgb(255, 255, 255);font-size: 16px;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-align: justify;"><section style="padding: 5px 20px 15px;outline: 0px;display: inline-block;width: 578px;vertical-align: top;border-style: none solid solid;border-width: 5px;border-color: rgb(116, 185, 240) rgba(116, 185, 240, 0.79) rgba(116, 185, 240, 0.79);"><section style="outline: 0px;font-size: 17px;color: rgb(94, 94, 94);line-height: 1.8;letter-spacing: 1px;"><p style="outline: 0px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">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，</span><strong style="outline: 0px;"><span style="outline: 0px;font-size: 16px;color: rgb(61, 170, 214);">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></strong></p><p style="outline: 0px;"><span style="outline: 0px;color: rgb(0, 0, 0);font-size: 16px;">请广大纳税人依法办理个税汇算，避免影响自己的纳税信用。</span></p></section></section></section></section></section><section data-role="outer" label="edit by 135editor" style="letter-spacing: 0.578px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><section style="text-align: center;line-height: 1.75em;"><span style="letter-spacing: 1px;font-size: 16px;">你是退税还是补税？</span></section><section style="text-align: center;line-height: 1.75em;"><span style="letter-spacing: 1px;font-size: 16px;">留言区告诉大家</span></section><section style="text-align: center;line-height: 1.75em;"></section></section><section style="letter-spacing: 0.578px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><br/></section><section data-role="paragraph" style="outline: 0px;font-size: 16px;letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;text-align: center;line-height: 1.75em;"><span style="outline: 0px;font-size: 17px;font-family: Helvetica, Arial, sans-serif;"><section data-role="paragraph" style="outline: 0px;"></section></span></section></section><section data-role="paragraph" style="letter-spacing: 0.578px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><section style="letter-spacing: 0.544px;outline: 0px;text-align: right;line-height: 1.6em;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.578px;text-align: center;"><section style="outline: 0px;line-height: 1.75em;"><p style="text-align:justify;line-height: 1.75em;"><span style="font-size: 15px;color: rgb(127, 127, 127);">来源｜国家税务总局 中国政府网 中国新闻网</span></p></section></section></section></section></section></section></section><link rel="stylesheet" href="//bbs.221700.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_uPJ" id="wcn_editor_css"/> 谢谢分享 白搭咱也没有 我都没有资格缴税
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