Group 1 - The article discusses common mistakes in tax deductions related to special additional deductions for education, medical expenses, and housing, emphasizing the importance of accurate reporting [2][3][5] - It highlights the need for taxpayers to ensure that only eligible expenses are claimed, such as medical expenses for oneself, spouse, or minor children, and not for parents [2][3] - The article provides corrective suggestions for taxpayers to amend their filings, including using the tax app to adjust deduction ratios and ensuring compliance with the national qualification directory for continuing education [3][4][5] Group 2 - It addresses issues related to housing deductions, such as incorrect reporting of marital status and the implications of having a spouse with property in the same city [5][6][7] - The article advises taxpayers to accurately fill out their marital status and update family member information in the tax app to avoid discrepancies in housing deductions [6][7] - It emphasizes that both spouses cannot claim housing rent and loan interest deductions simultaneously if they share the same primary work city and one has property [5][6][7]

Core Viewpoint - The article discusses the complexities of personal income tax annual reconciliation in China, emphasizing that the final tax outcome is influenced by various factors beyond just salary, including pre-paid taxes, special deductions, and income structure [3][4][12]. Group 1: Tax Reconciliation Scenarios - The outcome of the personal income tax annual reconciliation can result in either a tax refund or a tax payment, depending on whether the pre-paid tax amount is over or under the actual tax liability [4][5]. - Two individuals with the same salary may have different tax outcomes due to varying pre-paid tax amounts, which are determined by their respective employers [5][6]. Group 2: Special Deductions - The method of declaring special additional deductions can significantly affect the pre-paid tax amounts. There are two methods: "withholding agent declaration" and "self-declaration," leading to different tax calculations [6][7]. - Individuals with the same income but different special deductions can have different final tax liabilities due to the varying amounts they can deduct [8][9]. Group 3: Income Structure Complexity - The complexity of income sources, such as additional earnings from freelance work or multiple jobs, can lead to different tax outcomes even if salaries are the same [12]. - Changing jobs mid-year can complicate tax calculations, as the new employer may not have complete information about previous earnings, potentially leading to underpayment or overpayment of taxes [12]. Group 4: Year-End Bonus Taxation - The taxation method for year-end bonuses can vary, with options for "separate" or "combined" taxation, which can lead to different tax liabilities for individuals based on their chosen method [10][11]. Group 5: Tax Calculation Formula and Rates - The article provides a formula for calculating the tax refund or payment amount, which includes various deductions and applicable tax rates [13]. - A detailed tax rate table is included, outlining the applicable rates for different income brackets, which is essential for understanding potential tax liabilities [13].

Group 1 - The article discusses various types of income that individuals may receive, including labor remuneration, manuscript fees, and royalties from intellectual property [4][5]. - It highlights the importance of accurately reporting income and expenses for tax purposes, emphasizing that taxpayers must not claim deductions multiple times [5][6]. - The article outlines specific deductions available to taxpayers, such as those for childcare, education, medical expenses, housing loan interest, and elder support [5]. Group 2 - It emphasizes the obligation of taxpayers to file tax returns accurately and on time, warning of potential penalties for non-compliance [6]. - The article advises taxpayers to promptly apply for tax refunds if they have overpaid, and to ensure their bank account information is correct to avoid issues with refund processing [6]. - It also mentions the importance of maintaining proper documentation and verifying eligibility for various deductions to ensure compliance with tax regulations [5][6].

Core Viewpoint - The article discusses the process for individuals working abroad, referred to as "going out" personnel, to declare their income for tax purposes in accordance with Chinese tax laws [21][22]. Group 1: Definition and Eligibility - "Going out" personnel are defined as residents sent by domestic enterprises or organizations to work abroad, earning wages or remuneration, and are subject to personal income tax under the Personal Income Tax Law of the People's Republic of China [22]. Group 2: Declaration Process - Individuals can log into the Natural Person Electronic Tax Bureau via the web or the personal income tax app to handle their tax declaration [2][22]. - Before starting the declaration, individuals should check their special additional deductions for the relevant tax year to ensure they are correctly filled out [4][25]. - If applicable, individuals can add tax exemption items related to disabilities or other qualifying conditions [6][27]. Group 3: Steps for Tax Declaration - After preparation, individuals can access the annual settlement page for foreign income through the main menu [9][29]. - Upon entering the declaration, individuals must select the tax year and confirm their personal information [10][30]. - The system will pre-fill domestic withholding data, and individuals can then enter their foreign income [12][31]. - Individuals must confirm all tax deductions and taxable amounts before proceeding [14][33]. - If there are other income types such as business income or dividends, these should be filled in the corresponding sections [16][33]. - For any tax exemption items, individuals can modify and add these deductions as necessary [17][34]. Group 4: Final Submission - Individuals must upload required documentation, such as proof of tax payment from abroad, and complete the submission process by agreeing to the terms [18][35].

Group 1 - The article emphasizes the importance of timely tax declaration and reminders for individual income tax annual settlement, highlighting the deadlines for various submissions [5][7][11] - It outlines the process for setting up notification alerts in the personal income tax app for both Android and iOS systems, ensuring users do not miss important tax-related notifications [7][8] - The article provides a comprehensive list of reminders related to annual tax settlement, including special deductions and refund approvals, which are crucial for taxpayers to manage their tax obligations effectively [6][10][11] Group 2 - The article references the regulatory framework governing the annual tax settlement process, specifically the "Comprehensive Income Tax Settlement Management Measures" issued by the State Taxation Administration [7][11] - It discusses the significance of the personal income tax app in facilitating communication between taxpayers and tax authorities, particularly during the annual settlement period [5][9] - The article includes various scenarios and common issues related to special deductions, such as errors in spouse information for housing loan interest deductions, which taxpayers may encounter [11][13]

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].

Core Viewpoint - The article emphasizes the upcoming deadline for the 2024 individual income tax reconciliation, encouraging individuals to re-declare their taxes to potentially receive refunds or adjustments [1][9]. Group 1: Tax Reconciliation Process - The individual income tax reconciliation period is from March 1 to June 30, 2025, for the 2024 tax year [10]. - Individuals can use the "Personal Income Tax" app to re-declare their previous year's taxes for adjustments [2][9]. - A live session was conducted to explain how to operate the tax reconciliation process and maximize potential refunds [3][6]. Group 2: Tax Deductions and Benefits - Various tax deductions are available, including deductions for personal pensions, child education, elderly care, and housing loan interest [14][46]. - Specific amounts for deductions include 24,000 yuan per year for childcare for children under three, and 36,000 yuan for elderly care for parents over 60 [16][14]. - Individuals can also deduct up to 12,000 yuan annually for contributions to personal pension accounts, which must be opened by December 31, 2024, to qualify for the 2024 tax year [17][32]. Group 3: Tax Calculation Examples - An example illustrates how an individual (referred to as "小A") can save 21,400 yuan in taxes by utilizing various deductions, reducing their taxable income significantly [22][24]. - The tax rate structure is provided, showing how different income brackets are taxed at varying rates, with a maximum rate of 45% for incomes over 960,000 yuan [23]. Group 4: Common Questions and Clarifications - Individuals are advised on how to handle personal pension accounts and the importance of timely contributions for tax deductions [32][35]. - Clarifications are provided regarding eligibility for tax deductions on housing loans, emphasizing that only first-home loans qualify [38][39]. - The article addresses potential scenarios where individuals may need to pay additional taxes, such as changing jobs or having multiple income sources [42][43].

Core Viewpoint - The article emphasizes the importance of the personal income tax reconciliation process, which allows individuals to claim refunds or make up for underpaid taxes before the deadline of June 30, 2025 [1][11]. Group 1: Tax Reconciliation Process - The personal income tax reconciliation, known as "汇算清缴," allows individuals to re-declare their income tax from the previous year between March 1 and June 30 each year [8]. - The principle of this process is "more refunds, less supplements," meaning if an individual has overpaid taxes, they can receive a refund [9]. - Individuals can use the "个人所得税" app to complete the reconciliation process [2][8]. Group 2: Tax Calculation and Deductions - The formula for calculating personal income tax is: Tax Payable = Taxable Income × Corresponding Tax Rate - Quick Deduction [13]. - Taxable income is derived from total income minus allowable deductions, which can significantly reduce the amount of tax owed [18]. - There are two main categories of deductible items: directly deductible items and those that require self-declaration [19][20]. Group 3: Specific Deductible Items - Directly deductible items include certain exempt incomes, a standard deduction of 60,000 yuan, and contributions to social insurance [19]. - Self-declared deductible items include seven special additional deductions related to housing, education, and medical expenses, among others [20][22]. - The article provides a detailed table of deductible amounts and conditions for various items, such as childcare, education, and housing loan interest [25][26][27]. Group 4: Personal Pension Accounts - Contributions to personal pension accounts can enjoy tax deferral benefits, meaning no tax is paid upon deposit, but a 3% tax is applied upon withdrawal in retirement [28]. - The article highlights that individuals can benefit from tax deductions by contributing to personal pension accounts before the end of the year [30][66]. Group 5: Tax Saving Techniques - The article suggests three techniques for maximizing tax savings during the reconciliation process, including choosing the most beneficial method for calculating year-end bonuses [51][52]. - Couples can optimize deductions by selecting which partner claims specific deductions based on their respective tax rates [55]. - Individuals should evaluate whether to claim deductions for rent or mortgage interest based on which provides a greater tax benefit [57]. Group 6: Common Questions and Clarifications - The article addresses common questions regarding potential tax liabilities, eligibility for deductions, and the implications of missed declarations from previous years [63][65][68]. - It clarifies that only first-home loans qualify for certain deductions and that most commercial insurance does not qualify for tax deductions [71][72]. Group 7: Summary and Key Steps - The article concludes by encouraging individuals to plan their tax deductions carefully, as annual savings can accumulate significantly over time [77]. - A checklist of key steps is provided to assist individuals in completing the tax reconciliation process smoothly [78].

欢迎扫描下方二维码关注： 支持单位丨 国家税务总局安康市税务局 编辑 丨 小萱 校审丨一休、华正菊 审核丨王博 来源陕西税务 欢迎扫描下方二维码关注： 遇到这种情况? V 请问通过什么路径提交资料? 具体需要提供哪些资料呢? 别着急，一起来学习吧! 擦作攻略 STEP.1 打 开 个 人 所 得 税 APP，依次点击下 方 【首页】-【专 项 附 加 扣 除 】 - 【我要填报】或者 【办&查】-【专项 附加扣除】进入专 项附加扣除模块。 B 点 击 【 选 择 查 询 年 3岁以下婴幼儿照 度】，选择对应的填 报 年 度 。 【 填 报 记 植报记录 1年度 - 2024 - 录】下方会显示该年 住房租金 度纳税人填报的所有 镇报来源：本 ]除年度：202 专项附加扣除信息, 此处选择对应的填报 记录。 STEP.3 年度自行申报 进入到该条记录"填报 详情"界面，点击下方 【修改】，弹出提示 框后选择【修改xx信 息】。 修改电报方式 终改租房信自 修改租房信息 返回 省市地区 CTED 1 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 ...

Group 1 - The article provides a step-by-step guide on how to modify incorrect special additional deduction information in the Individual Income Tax APP after completing the annual tax reconciliation [1][2]. - The first step involves logging into the Individual Income Tax APP and navigating to the "Special Additional Deductions" section [2]. - Users are instructed to select the year they wish to modify and review the reported deduction items [2][3]. Group 2 - The article details the process of selecting the specific deduction item with errors, such as "housing loan interest," and entering the details page for modification [3]. - After making the necessary corrections, users must confirm the changes, which will automatically update the pre-withholding data in the system [3]. - If the annual tax reconciliation has already been filed, users need to recalculate the tax amount by accessing the "Declaration Records" section [4][6]. Group 3 - The final steps include entering the "Declaration Records (Correction/Nullification)" interface, selecting the relevant declaration form, and confirming the corrections before completing the tax calculation [6]. - If additional tax is owed, users are advised to pay the tax and any late fees accordingly [6].