Core Viewpoint - The article provides guidance on the annual personal income tax settlement process for the year 2024, emphasizing the importance of accurate reporting and the potential for tax refunds or additional payments based on individual circumstances [3][4][6]. Group 1: Tax Filing Process - Taxpayers must log into the personal income tax app and select the 2024 tax year for annual settlement [3]. - Taxpayers should verify their total income, special deductions, and additional deductions before proceeding with the tax calculation [4]. - If the total income does not exceed 120,000 yuan or the tax owed is less than 400 yuan, taxpayers may not need to file for annual settlement [3]. Group 2: Tax Calculation and Refunds - After completing the tax calculation, taxpayers can choose to apply for a tax refund or waive it if applicable [4]. - For those who owe additional taxes, they must select a payment method to complete the tax payment process [4]. - The deadline for submitting tax information is June 30 [4]. Group 3: Special Deductions - The article lists various special deductions available, including expenses for childcare, education, medical expenses, housing rent, and elderly care [8]. - Taxpayers are encouraged to fill in relevant information for special deductions in the app to ensure accurate tax calculations [3][4].

Group 1 - The core point of the article is the deadline for the 2024 individual income tax comprehensive income settlement, which is set for June 30, 2025, and emphasizes the importance of timely completion for both tax refunds and payments [1][4] - The annual settlement process involves taxpayers consolidating their income from various sources to determine the tax owed, which is subject to a progressive tax rate ranging from 3% to 45% [3] - Taxpayers who have pre-paid income tax and meet certain conditions may not need to complete the annual settlement, including those whose pre-paid tax exceeds the tax owed or whose total income is below specified thresholds [5] Group 2 - The article outlines the various channels through which taxpayers can complete their income tax settlement, including using the "Personal Income Tax" app, online tax services, or through third-party intermediaries [10] - It warns taxpayers about potential scams during the settlement period, including fraudulent messages claiming tax refunds or offering assistance for a fee, urging caution against sharing personal information [8][9]

Group 1 - The article discusses the process for taxpayers to correct or void their income tax declarations through the personal income tax APP if errors are found after submission [1][2] - Three scenarios are outlined for making corrections: 1) Successful declaration without tax payment or refund application can be voided or corrected; 2) Successful declaration with a pending refund application must cancel the refund before voiding or correcting; 3) Successful declaration with completed tax payment or refund requires a correction [1] - The steps for making a correction include logging into the APP, accessing the declaration records, selecting the year to correct, and following prompts to verify and submit the correction [3][5][7] Group 2 - For voiding a declaration, the process is similar: log into the APP, access the declaration records, select the year to void, and confirm the action [8][10] - The article emphasizes the importance of verifying personal information and tax data before finalizing any corrections or voids to ensure accuracy [5][7] - It also highlights that once a declaration is voided, it cannot be restored, stressing the need for careful consideration before proceeding [10]

Core Viewpoint - The article discusses the implementation and details of the Individual Income Tax Comprehensive Income Settlement Management Measures, particularly focusing on the special additional deductions for supporting elderly parents [3][6]. Policy Content - The special additional deduction for supporting elderly parents allows taxpayers to deduct a fixed amount based on their family structure: - For only children, a deduction of 3,000 yuan per month is allowed [6]. - For non-only children, the 3,000 yuan deduction is shared among siblings, with each sibling's share not exceeding 1,500 yuan per month [6]. Hot Issues - Common questions regarding the special additional deduction for supporting elderly parents include: - Taxpayers cannot double the deduction if both parents are over 60; the deduction is based on the number of eligible parents [9]. - If a taxpayer's siblings have passed away, they can claim the deduction as an only child in the following tax year [10]. - Taxpayers cannot claim deductions for supporting grandparents unless their parents are deceased and the grandparents are over 60 [11]. - The sharing of deductions among siblings can be arranged through written agreements, ensuring that the total does not exceed the monthly limit [12]. - Expenses for supporting in-laws do not qualify for the special additional deduction [13].

Group 1 - The article discusses the income derived from various activities such as teaching, publishing novels, and licensing rights, emphasizing that these incomes are categorized differently for tax purposes [4][5][6]. - It highlights that income from part-time teaching is classified as labor remuneration, while royalties from published works are considered copyright income [4][5]. - The article explains the concept of annual tax reconciliation, which adjusts the pre-paid taxes against the actual tax liability based on total income for the year [6][7]. Group 2 - It outlines scenarios where taxpayers may receive a tax refund, such as when annual income is below 60,000 yuan but taxes have been pre-paid [7]. - Conversely, it also describes situations where additional tax payments may be required, indicating the complexity of individual tax situations [7].

第二步 、点击【添加】 第三步 、录入【银行卡号】，自动匹配"所属银行"，选择【开户行所在省份】，录入【银行预留手机号码】，核对无误后点击【下一 第四步 、"验证手机号码"页，输入短信验证码，点击【完成】，即可成功绑定银行卡。 欢迎扫描下方二维码关注： 个人所得税综合所得汇算清缴后如涉及补退税，则需要添加银行卡补缴税款或收取退税，可通过个人所得税APP添加纳税人本人的银行卡以完成补退税操 作。一起来看看如何操作吧！ 操作步骤 第一步 、登录个人所得税APP，点击【我的】，进入个人中心界面，点击【银行卡】。 来源山西税务税宣速递 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。 步】。 ...

Policy Content - The 2024 individual income tax comprehensive income settlement will end on June 30, with a focus on the "housing rental special additional deduction" [1] - Taxpayers without self-owned housing in their main working city can deduct housing rental expenses according to specified standards: - 1,500 yuan per month for municipalities, provincial capitals, and other cities designated by the State Council - 1,100 yuan for cities with a population over 1 million - 800 yuan for cities with a population under 1 million [1] Questions and Answers - Taxpayers should add their spouse's information in the personal income tax app if they have a spouse but the app indicates otherwise [3] - The main working city is defined as the city where the taxpayer is employed or, if unemployed, the city where the tax authority is located [13] - If there are overlapping rental months due to changing rentals, taxpayers must ensure that the rental dates do not overlap when filling out the information [15] - In cases of co-renting, individuals can deduct rental expenses if they have signed a rental contract with the landlord [16] - Taxpayers and their spouses cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [18]

Core Viewpoint - The article provides a detailed guide on how to conduct the annual personal income tax reconciliation for the year 2024, emphasizing the steps to check income and tax payments through the Personal Income Tax APP [3]. Step-by-Step Summary Step 1: Accessing the APP - Users are instructed to log into the Personal Income Tax APP and navigate to the "Manage & Check" interface to select "Income Tax Details" [5]. Step 2: Selecting Tax Year and Income Type - Users must choose the "Tax Year" and "Income Type," with the default selection being comprehensive income. Additional income types can be added as needed [6]. Step 3: Viewing Income and Tax Details - After clicking "Query," users can view the total income for the selected year, the total reported tax amount, and detailed monthly income tax data [7]. Step 4: Detailed Monthly Records - By clicking on a specific month's record, users can access detailed information about that month's tax data, including income and deductions [8][9]. Step 5: Tax Calculation Overview - Users can click "View Tax Calculation" to see cumulative income and deduction details, along with the tax calculation process. It is noted that special deductions and personal pension contributions are included in the tax calculation [10].

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for supporting elderly parents during the 2024 individual income tax comprehensive settlement process, emphasizing the importance of understanding the operational procedures within the personal income tax app [1]. Summary by Sections Special Additional Deduction for Supporting Elderly Parents - Taxpayers can deduct expenses for supporting one or more parents aged 60 or older, as well as grandparents or great-grandparents aged 60 or older if their children have passed away [2][13]. - The deduction is subject to specific conditions, including that at least one parent must be over 60 years old [13]. Step-by-Step Guide for Using the App - **Step 1: Log in to the App** Taxpayers should log into the personal income tax app, select "Special Additional Deductions," choose "Supporting Elderly Parents," and confirm the deduction year [3]. - **Step 2: Confirm Basic Information** After confirming personal information, users must acknowledge the pop-up prompts [5]. - **Step 3: Fill in Dependent Information** Users can select previously entered dependent information or add new dependent details, including identification types like ID cards or passports [7][8]. - **Step 4: Fill in Sharing Method** Taxpayers must indicate whether they are the only child and, if not, specify the sharing method and monthly deduction amount [10]. - **Step 5: Choose Declaration Method** Users can opt for tax deductions through their withholding agent or choose to declare it themselves during the annual settlement [11]. Important Considerations - Taxpayers must ensure they meet the eligibility criteria for the deduction and are responsible for the accuracy and completeness of the information submitted [13].

Group 1 - The article discusses the annual requirement for submitting deduction information related to housing rental expenses [3] - It outlines the steps for filling out housing rental information, including confirming basic information and selecting the declaration method [3][4] - The article emphasizes the option to declare through the withholding agent or to self-declare annually [3][4] Group 2 - It provides a list of relevant policies and guidelines, including the management measures for comprehensive income tax settlement [6] - The article addresses common issues related to special additional deductions, such as errors in spouse information for housing loan interest deductions [6] - It highlights various special additional deductions available, including those for childcare, education, medical expenses, and housing rental [6]