倒计时2天！这个事项抓紧办理个税汇算操作步骤

Core Viewpoint - The article emphasizes the importance of completing the annual personal income tax reconciliation by June 30, 2024, detailing the process and requirements for taxpayers to ensure compliance with tax regulations [3][9]. Group 1: Annual Reconciliation Overview - The annual reconciliation involves summarizing various income sources such as wages, labor remuneration, and royalties to calculate tax obligations [3]. - The calculation formula for tax refund or payment is provided, which includes deductions for specific expenses and applicable tax rates [4]. Group 2: Exemptions from Reconciliation - Taxpayers are exempt from reconciliation if their total income does not exceed 120,000 yuan or if the tax due is less than 400 yuan [6]. - Other exemptions include cases where the pre-paid tax matches the actual tax due or if taxpayers qualify for a refund but choose not to apply for it [6]. Group 3: Requirements for Reconciliation - Taxpayers must complete reconciliation if they have overpaid taxes and wish to claim a refund, or if their total income exceeds 120,000 yuan with a tax due exceeding 400 yuan [7]. - Additional requirements include situations where income was underreported due to errors or lack of withholding [7]. Group 4: Timeline for Reconciliation - The reconciliation period is set from March 1 to June 30 each year, with specific dates for the 2024 tax year being March 1 to June 30, 2025 [8][9]. Group 5: Steps to Complete Reconciliation - The process begins with logging into the personal income tax app and selecting the appropriate year for reconciliation [10][11]. - Taxpayers must verify their personal information, income, and deductions before proceeding to tax calculation [13][14]. - The system will automatically calculate the tax due or refund based on the provided information, guiding users through the final steps of either claiming a refund or making a payment [17][21].