个人所得税综合所得年度汇算补税问答

Core Viewpoint - The article provides guidance on the 2024 individual income tax comprehensive income settlement, emphasizing the importance of timely tax payment and the available channels for taxpayers to complete their tax obligations before the June 30 deadline [1][3]. Group 1: Tax Payment Channels - Taxpayers can handle the 2024 individual income tax comprehensive income settlement primarily through the Personal Income Tax App and website, with options for mail or in-person at tax service halls [1]. - For tax payment, options include online banking, tax service halls, bank counters, and non-bank payment institutions. If using mail, taxpayers must confirm their settlement progress through the Personal Income Tax App or website [1]. Group 2: Handling Large Tax Payments - If a taxpayer encounters a payment limit due to their bank card settings, they should contact their issuing bank to adjust the settings. Alternatively, taxpayers can opt for installment payments by selecting the "partial payment" option during the tax payment process [2]. Group 3: Confirmation of Tax Payment - Taxpayers can confirm the success of their tax payment through the Personal Income Tax App, the Natural Person Electronic Tax Bureau website, or at the tax service hall [5]. Group 4: Consequences of Late Tax Payment - Taxpayers must pay their taxes before the June 30 deadline to avoid late fees. Failure to do so may result in penalties and additional charges [3][7]. - Tax authorities will pursue the collection of unpaid or underpaid taxes after the settlement period, which may include late fees and marking the taxpayer's record. Serious cases may lead to public exposure [9].