奂熹说税|预缴个税没交足，汇算也不用补缴吗？

Group 1: Core Insights - The annual personal income tax settlement period ended on June 30, and individuals who have underpaid their taxes must complete the comprehensive income tax settlement [1] - The regulations state that if the total annual income does not exceed 120,000 yuan or the tax owed is less than 400 yuan, individuals are not required to complete the settlement [2][3] Group 2: Policy Clarifications - The policy is aimed at supporting low- to middle-income groups, and it has been in effect since the implementation of the new personal income tax law in 2019, with extensions expected [3] - The specific amounts for exemption from settlement are set at 120,000 yuan for total income and 400 yuan for tax owed, valid until the end of 2027 [2][3] Group 3: Income Calculation Guidelines - The 120,000 yuan threshold does not include separately taxed one-time bonuses, which can be included in the comprehensive income if opted for [4] - Total income is calculated as gross income, not net income after deductions, and individuals should verify their income through official documents [5] Group 4: Avoiding Loss of Benefits - Individuals must ensure that their withholding agents have properly withheld and prepaid taxes to qualify for the exemptions [7] - Using electronic channels, such as tax apps, is recommended for individuals to confirm their tax status and avoid missing out on potential refunds [7][8]