2024年度个人所得税综合所得汇算本月底结束｜注意！出现这些情形需要补税→

Core Points - The 2024 individual income tax comprehensive settlement in Harbin will end at the end of this month, and taxpayers can use the personal income tax app for automatic calculations of tax refunds or payments [1] Group 1: Taxpayer Obligations - Taxpayers whose pre-paid tax amount is less than the actual tax amount due and do not meet the exemption criteria must complete the tax settlement [2] Group 2: Tax Calculation - The formula for calculating the tax refund or payment is detailed, including deductions for various expenses and applicable tax rates [3] Group 3: Situations Leading to Additional Tax - Several scenarios can lead to additional tax payments, such as multiple employment, additional income sources, and changes in employment during the year [4] Group 4: Consequences of Non-compliance - Failure to complete the tax settlement can result in reminders, penalties, and increased scrutiny from tax authorities for the next three tax years [5]