个税汇算清缴期：灵活就业者专项扣除实操

Group 1 - The article discusses the policy basis for individual income tax in China, specifically mentioning that the taxable income for residents is calculated by deducting a standard expense of 60,000 yuan along with special deductions from the total income for the tax year [1] - Special deductions include social insurance fees such as basic pension insurance, basic medical insurance, unemployment insurance, and housing provident fund, which can be claimed by flexible employment individuals who pay their own social insurance [1] Group 2 - The article provides specific instructions on how to query payment certificates through platforms like Alipay or WeChat by searching for "Zhejiang Taxation Social Security Payment" and downloading the "Social Insurance Payment Certificate" [2] - It outlines the process for declaring special deductions using the "Personal Income Tax APP," guiding users to the "Comprehensive Income Annual Settlement" section to start the declaration process [4]