个税汇算清缴期：灵活就业者专项扣除实操

Group 1 - The article discusses the provisions of the Individual Income Tax Law of the People's Republic of China, specifically regarding the calculation of taxable income for residents, which includes deductions for various expenses and social insurance contributions [3] - It highlights that flexible employment individuals can deduct their social insurance contributions from their taxable income [3] - The article provides a step-by-step guide on how to query payment certificates through Alipay or WeChat [4] Group 2 - The article outlines the process for declaring special deductions using the Personal Income Tax APP, detailing the steps for annual comprehensive income settlement [7] - It emphasizes the importance of ensuring that the reported information complies with policy regulations to avoid being recorded for dishonest reporting [8] - The article mentions the ongoing annual related party reporting work, which consists of 22 forms, including sections for related party transactions and country reports [13] Group 3 - It specifies the conditions under which resident enterprises must conduct related party reporting, particularly for those with significant business transactions or designated as country report entities [16][30] - The article details the requirements for preparing documentation for related party transactions, including local documentation and special matters documentation based on transaction amounts [41][44] - It provides guidance on the timeline for preparing and submitting these documents, emphasizing the need for compliance with tax authority requests [48][52]