个税年度汇算补税如何办理？办税指引请收好操作指引

Core Viewpoint - The article provides a comprehensive guide on the personal income tax settlement process, emphasizing the importance of using the personal income tax APP for accurate tax calculations and submissions [1]. Group 1: Tax Settlement Process - The article outlines the steps for using the personal income tax APP, including verifying income, expenses, and deductions before proceeding to tax calculation [3]. - Users are instructed to select the tax calculation method for annual bonuses as prompted by the system [3]. - After reviewing the reported comprehensive income and confirming accuracy, users can proceed to the tax calculation interface where the system automatically calculates the tax payable [3]. Group 2: Special Deductions - The article mentions various special additional deductions available, including those for housing loan interest and childcare for children under three years old [9]. - It highlights the importance of correctly entering spouse information for special deductions to avoid errors [9]. - Guidelines for filling out special deductions related to education, medical expenses, and continuing education are also provided [9].