Core Points - The press conference highlighted the progress and impact of personal income tax reforms during the "14th Five-Year Plan" period, focusing on improving people's livelihoods and enhancing tax compliance awareness [1][3][4] Group 1: Taxpayer Benefits - Over 100 million taxpayers applied for tax refunds totaling more than 130 billion yuan, while over 7 million taxpayers reported additional tax payments of approximately 48 billion yuan during the recent tax settlement [1][4] - The main beneficiaries of the special additional deductions are individuals aged 30-55, who are often responsible for both elder care and child-rearing, accounting for over 80% of the beneficiaries and over 90% of the total tax reduction amount [3][4] Group 2: Policy Implementation - The government has continuously improved the personal income tax special additional deduction policy, expanding the number of deductible items and increasing the deduction standards, which reflects the government's commitment to improving people's livelihoods [3] - A series of tax incentives have been introduced or extended, including the separate taxation of annual bonuses and exemptions for tax payments under 400 yuan, resulting in a total tax reduction of 580 billion yuan [3] Group 3: Tax Compliance - The new personal income tax system requires taxpayers to handle annual settlements themselves, which helps enhance public awareness of tax laws [4] - The tax authority has promoted compliance through precise regulation, exposing over 60 cases of tax evasion among online influencers and entertainment industry workers [4][5]

Group 1 - Taxpayers are required to retain documentation for vocational qualification continuing education, including relevant certificates [2] - Taxpayers must keep records of housing loan contracts and repayment vouchers [3] - Taxpayers need to maintain housing rental contracts or agreements [4] - Taxpayers should retain written agreements for the allocation of elder support [5] - Taxpayers are required to keep original or photocopied medical service charges and reimbursement documents for major illnesses, or a medical expense list issued by the medical insurance department [6] Group 2 - The article mentions that graduates renting houses can enjoy individual income tax benefits [8] - It raises questions about whether individuals need to reapply for individual income tax special deductions after changing jobs [11] - It also inquires if a "tax preferential identification code" is necessary for enjoying commercial health insurance tax benefits [11]

Core Viewpoint - The article emphasizes the importance of the annual individual income tax reconciliation process, highlighting the deadlines and requirements for taxpayers to complete their filings [1]. Group 1: Who Needs to File - Taxpayers must file an annual reconciliation if they meet any of the following conditions: 1. The pre-paid tax amount exceeds the annual tax liability and a refund is requested [2]. 2. The total comprehensive income for the year exceeds 120,000 yuan and the additional tax owed is over 400 yuan [2]. 3. Errors in income item application or non-compliance by withholding agents lead to underreporting or non-reporting of comprehensive income [2]. Group 2: Who Does Not Need to File - Taxpayers are exempt from filing if they meet any of the following conditions: 1. The total comprehensive income for the year does not exceed 120,000 yuan, even if additional tax is owed [3]. 2. The amount owed does not exceed 400 yuan [3]. 3. The pre-paid tax amount matches the annual tax liability [3]. 4. They qualify for a refund but choose not to apply for it [3]. Group 3: Security Reminders - Taxpayers are advised to avoid sharing personal account information and passwords with strangers [4]. - The tax authority conducts random checks and will not request information through SMS, QQ, or WeChat [4]. - Caution is advised against scams related to "manual refunds," and taxpayers should only use the official app for tax-related transactions [5].

Core Viewpoint - The article discusses the tax deduction policies for individual charitable donations in China, outlining the conditions and procedures for individuals to benefit from tax deductions on their donations to eligible charitable organizations [5][6]. Summary by Sections Eligibility for Tax Deductions - Charitable donations must be made to organizations that meet the criteria set forth in the "Charity Law of the People's Republic of China" and the "Public Welfare Donation Law" [5]. - Donations must be directed towards public welfare and charitable causes such as education, poverty alleviation, and assistance to the needy [5]. Qualified Donation Channels - Donations can be made to: 1. Public welfare social organizations within China that have obtained tax deduction qualifications [5]. 2. Government departments at or above the county level [5]. Tax Deduction Limits - Individual donations can be deducted from taxable income up to 30% or 100% depending on the type of donation. The full deduction applies to donations specified by the State Council [5]. Operational Guidelines - Individuals can claim deductions by logging into the personal income tax app and following a series of steps to input donation details, including the recipient's information and donation amount [6]. - The process includes confirming employment information, entering donation amounts, and uploading supporting documents [6]. Additional Information - The tax deduction qualification for public welfare organizations is valid for three years and can be verified through official government websites [5]. - The article also provides a link to a video guide on how to claim these deductions [8].

Core Viewpoint - The article provides a detailed guide on the annual individual income tax reconciliation process for residents, particularly focusing on foreign income reporting and tax calculation methods [2][4][5]. Group 1: Electronic Tax Reporting Process - The process for reporting through the Natural Person Electronic Tax Bureau involves logging in, confirming personal information, and entering comprehensive income data [4][5]. - Taxpayers can utilize the "Auxiliary Query" feature to verify pre-paid data and choose suitable tax calculation methods for annual bonuses [5][6]. Group 2: Income and Deductions - Taxpayers must manually input data for expenses, exempt income, and pre-tax deductions, with some data automatically populated from attached schedules [6][7]. - Specific deductions include basic pension insurance, housing provident fund, and other allowable deductions, which must be accurately reported to determine taxable income [7][8]. Group 3: Tax Calculation - The total taxable amount is calculated by combining various income sources, including comprehensive income, business income, and other classified income [10][11]. - Taxpayers must report any taxes already paid domestically and any foreign taxes that can be credited against their tax liability [11][12]. Group 4: Documentation and Refunds - Taxpayers are required to upload relevant documentation, such as proof of tax payment from foreign jurisdictions, to support their claims for tax credits [12][14]. - The article outlines the process for calculating any tax refunds or additional taxes owed based on the reconciliation results [14][15]. Group 5: Mobile App Reporting - The article also describes the process for filing tax returns via the personal income tax app, emphasizing the need for accurate reporting of both domestic and foreign income [15][16]. - Taxpayers can access pre-filled data based on their withholding and pre-payment records, facilitating the reporting process [16][17].

Group 1 - The article discusses the process for individuals to file their personal income tax returns for the year 2024 through the electronic tax bureau [5][6]. - It outlines the steps for both the withholding end and the individual electronic tax bureau, emphasizing the need for authorized personnel to log in and check the filing status [5][6]. - The article provides specific instructions on how to query the filing status for employees who have not yet submitted their tax returns [5][6]. Group 2 - The source of the information is the Guangzhou Taxation Bureau, indicating that the content is based on official guidelines [6]. - The article includes a reminder that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax filing [8].

Core Viewpoint - The recent crackdown on personal income tax evasion highlights the importance of compliance and the consequences of fraudulent activities in tax reporting [1][2]. Group 1: Tax Evasion Cases - A former president of a Shanghai company was penalized for disguising part of his salary as project payments, resulting in a total penalty of 12.5058 million yuan, including back taxes and fines [1]. - The tax authorities have established a comprehensive data-sharing system with multiple departments, making it difficult for individuals to evade taxes through false declarations [1]. Group 2: Taxpayer Obligations and Benefits - Over 70% of individuals with comprehensive income in China do not need to pay personal income tax, and among those who do, over 60% are subject to the lowest tax rate of 3% [2]. - In 2023, the government increased the special additional deduction standards for childcare, education, and elderly support, providing more benefits to taxpayers [2]. - Taxpayers are encouraged to adhere to legal tax practices and avoid falling for online "tax-saving secrets" that could lead to legal issues [2].

Core Viewpoint - The article provides guidance on the 2024 individual income tax reconciliation process, highlighting common issues and solutions for taxpayers to ensure accurate reporting and maximize deductions [1][2][3]. Group 1: Tax Filing Process - The deadline for the 2024 individual income tax reconciliation is June 30, 2025, and taxpayers should complete their filings promptly whether they are due for a refund or need to pay additional taxes [1]. - Taxpayers can modify their housing loan interest deduction information if discrepancies arise by checking the loan contract number in the personal income tax app [1]. Group 2: Special Deductions - Taxpayers can switch from separate taxation of annual bonuses to combined taxation by selecting the appropriate option in the personal income tax app during the reconciliation process [1]. - For continuing education deductions, taxpayers must ensure that their educational qualifications and certificate details are accurately filled out to avoid errors [1][2]. Group 3: Post-Filing Adjustments - Taxpayers who have completed their 2024 tax reconciliation but missed a special deduction can still add it by accessing the relevant section in the personal income tax app and confirming the details [2]. - If a refund application is under review, taxpayers must withdraw the refund request before making any corrections to their filings [2]. Group 4: Appeals and Audit Issues - Taxpayers can appeal discrepancies in their income tax records through the personal income tax app by following specific steps to submit their claims [3]. - Common reasons for refund application failures include incorrect personal information, invalid bank account details, and errors in reported data [3]. Group 5: Regulatory Measures - The tax authority will enforce penalties for taxpayers who fail to report or underreport their taxes, including additional charges and credit system implications for serious violations [3].

Group 1 - The core message emphasizes the importance of honest tax reporting and the consequences of tax evasion, highlighting that individuals should not fall for misleading "tax-saving secrets" [1][2] - The tax authority has revealed three typical cases of tax evasion involving individuals who falsely reported deductions for medical expenses, elder support, and education to reduce their tax liabilities [1][2] - A notable case involves Lin Zhonghai, a former president of a company in Shanghai, who was found guilty of concealing income and underreporting personal income tax, resulting in a total penalty of 12.5058 million yuan [3] Group 2 - The tax authority is actively monitoring tax compliance and will take action against individuals who refuse to correct their tax filings after being warned [2] - Data from the Ministry of Finance indicates that personal income tax revenue reached 537.6 billion yuan in the first four months of the year, reflecting a year-on-year growth of 7.4%, which is higher than the overall tax revenue growth rate of -2.1% [3]

欢迎扫描下方二维码关注： 供稿：国家税务总局广东省税务局个人所得税处 支持单位：国家税务总局横琴粤澳深度合作区税务局 来源 广东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...