Core Viewpoint - The article provides a comprehensive guide on the personal income tax settlement process, emphasizing the importance of using the personal income tax APP for accurate tax calculations and submissions [1]. Group 1: Tax Settlement Process - The article outlines the steps for using the personal income tax APP, including verifying income, expenses, and deductions before proceeding to tax calculation [3]. - Users are instructed to select the tax calculation method for annual bonuses as prompted by the system [3]. - After reviewing the reported comprehensive income and confirming accuracy, users can proceed to the tax calculation interface where the system automatically calculates the tax payable [3]. Group 2: Special Deductions - The article mentions various special additional deductions available, including those for housing loan interest and childcare for children under three years old [9]. - It highlights the importance of correctly entering spouse information for special deductions to avoid errors [9]. - Guidelines for filling out special deductions related to education, medical expenses, and continuing education are also provided [9].

Group 1 - The article provides guidance on how to update family member information in the personal income tax APP, specifically for the purpose of tax deductions related to housing loan interest [2][5]. - It outlines the steps to correct special additional deductions, using housing loan interest as an example, and emphasizes the importance of selecting the correct year for modifications [3][4]. - The system automatically updates the spouse information based on the collected family member data, streamlining the process for users [5]. Group 2 - The article includes a reminder that the platform is unofficial and serves as a learning resource, indicating that the content is not a standard for actual tax payments [8].

Core Viewpoint - The article addresses the issue of "spouse information in doubt" when filing the 2024 personal income tax comprehensive income settlement through the personal income tax app, indicating that this is often due to missing or incorrect spouse information during the reporting of special additional deductions [1][3]. Group 1: Steps to Correct Spouse Information - Users can log into the personal income tax app and navigate to "My" - "Family Members" to add or verify spouse information [4]. - If spouse information was not previously added, users should click "Add" and input the relevant details, then save [4]. - If spouse information was already added, users should check for errors, make necessary corrections, and save the updated information [4]. Group 2: Correcting Special Additional Deductions - To correct special additional deductions, such as housing loan interest, users should go to the "Home" section, select "Special Additional Deductions," and choose "I want to report" [6]. - Users need to set the reporting year to 2024 and select the housing loan interest deduction to modify [6]. - After clicking "Modify," users can change the spouse status to "Married" and confirm the modifications to complete the process [6]. Group 3: Additional Information and Reminders - The system will automatically populate spouse information based on family member data, but this does not guarantee that the special additional deduction has been reported correctly [8]. - Users should ensure that there are no pending tax refund audits before making corrections to their annual declarations [9]. - If a tax refund is in process, users may need to withdraw the refund application before proceeding with the correction [9].

开始申报 辑 2 项专项时加扣 t # # 第二步 选择【纳税年度】,所得类型默认已勾选综合 所得, 包括 "工资薪金"、"劳务报酬"、"稿酬" 和 "特许权使用费"。您可点击【其他类型】,补充勾 选分类所得,包括"经营所得"、"利息、股息、红 利"、"财产租赁"、"财产转让" 和"偶然所得"， 点击【查询】。 欢迎扫描下方二维码关注： 点击某月记录,进入【收入纳税明细详情】页 面,可查看当月具体的"纳税明细-基础情况" 和 "本期收入与扣除详情"。点击【本期专项扣除】 右侧下拉箭头,可查看当月居民个人按照国家规 定的范围和标准缴纳的基本养老保险、基本医疗 保险、失业保险等社会保险费和住房公积金等数 据。 收入纳税明细详情 く返回 申诉 | 纳税明细信息 收入: J元 0.00 元 已申报税额: 查看税款计算 > | 纳税明细-基础情况 所得项目小类: 正常工资薪金 25 11 12 扣缴义务人名称: 发 1 == == 1994 11 12 扣缴义务人纳税人 识别号: 主管税务机关: · · · 申报渠道: 其他 2025-01-14 申报日期: 2024-12 税款所属期: 温馨提示：专项附加扣除和个人养 ...

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京海淀税务 ※ 个人所得税APP专项附加扣除配偶信息采集错误，如何处理 ※ 住房贷款利息专项附加扣除配偶信息错误，如何处理 ※ 专项扣除和专项附加扣除 ※ 7项个税专项附加扣除要点 ※ 员工年中首次取得工资，专项附加扣除可否从年初开始累计享受 ※ 3岁以下婴幼儿照护专项附加扣除热点问题 ※ 3岁以下婴幼儿照护专项附加扣除填报指南 ※ 子女教育专项附加扣除热点问题 ※ 子女教育专项附加扣除填报指南 来源北京税务 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。 关联内容 专项附加扣除 ...

欢迎扫描下方二维码关注： 申税小微，我准备申报2024年度个人所得税综合所得汇算清缴，之前有填报住房租金专项附加扣除，这次想把租房合同、房租 支付记录等证明材料也上传上去，但找不到上传路径，你知道应该怎么操作吗？ 图片 您需要在个人所得税App里找到对应的填报记录哦。接下来，我就以住房租金为例，讲解一下补充证明材料的操作路径，快跟 我一起看看吧！ 图片 第一步： 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。 第三步： 进入到该条记录的"填报详情"界面， 点击右下方 【修改】，弹出提示框后选择【修改租房信息】。 | く返回 填报详情 | | く返回 | 填报详情 | | --- | --- | --- | --- | | 基本信息 | | 基本信息 | | | 手机号码: | 1 | 手机号码： | | | 电子邮箱: | .. | 电子邮箱: | | | 通讯地址; | -- | 通讯地址: | .. | | 配偶情况: | 无配偶 | 配偶情况: | 无配偶 | | 租房信息 | | 租房信息 | | | 扣除年度: | ...

Core Viewpoint - The article provides a detailed guide on how to modify and submit the special additional deductions for personal income tax in China, specifically focusing on housing loan interest deductions for the year 2024 [2][4]. Group 1: Special Additional Deductions - The special additional deduction information must be submitted annually, with specific categories including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [2][3]. - To modify housing loan interest information, users must upload relevant documents such as the housing loan contract, repayment vouchers, and proof of the first home interest rate [2][4]. Group 2: Annual Settlement Declaration - Users who have not yet declared their income tax can start the annual settlement process by navigating to the 2024 comprehensive income annual settlement section and following the prompts [4]. - If a user has already submitted their declaration, they can check their records and make corrections as needed [4]. Group 3: Related Links and Resources - The article includes links to various resources and guides related to personal income tax, including how to book appointments for annual settlements, detailed explanations of the tax settlement management methods, and specific guides for each type of special additional deduction [5].

文 | 银行螺丝钉 （转载请注明出处） 有朋友问，最近看到身边有人办理了2024年的个税申报，居然退回了几千块。这是怎么回事 呢？ 个税申报，具体该怎么操作？有哪些项目，可以进行抵扣呢？ 有哪些合理的技巧，可以省下一些钱？ 针对大家的这些疑问，螺丝钉也通过直播课，进行了讲解。 长按识别下面二维码，添加 @课程小助手 微信，回复「 0318 」即可观看直播回放。 （提示：回复后可以耐心等待几秒哦～） 每年的3月1日至6月30日，我们都可以在「个人所得税」的手机APP上，重新申报一下上一年 度缴纳的个税，这就叫「汇算清缴」。 汇算清缴的大原则是多退少补，也就是说： 从2025年3月1日开始，已经可以申报2024年度的个税了，大家记得操作哦。 个税汇算清缴：有机会退一笔钱 • 如果前一年实际多交了税，就可以通过这种方式，把多交的钱退回来。 • 如果之前交的税不够，通常也会需要补齐。 一个温馨提示： • 如果想在3月1日至3月20日期间办理，需要提前在个税App上预约指定日期； • 如果想在3月21日至6月30日期间办理，就不需要预约，直接操作就可以了。 每年要交的个税，是怎么算的？ 个人所得税的计算，主要是用下面这 ...

文 | 银行螺丝钉 （转载请注明出处） 一、【直播回放】 有朋友问，最近看到身边有人办理了2024年的个税申报，居然退回了几千块。这是怎么回事呢？ 个税申报，具体该怎么操作？有哪些项目，可以进行抵扣呢？ 每年的3月1日至6月30日，我们都可以在「个人所得税」的手机APP上，重新申报一下上一年度缴纳的个税，这就叫「汇算清缴」。 汇算清缴的大原则是多退少补，也就是说： 有哪些合理的技巧，可以省下一些钱？ 在今晚的直播课里，螺丝钉详细介绍了这些问题。 长按识别下面二维码，添加 @课程小助手 微信，回复「 0318 」即可观看直播回放。 （提示：回复后可以耐心等待几秒哦～） 二、【部分直播课内容如下】 1. 个税汇算清缴：有机会退一笔钱 • 如果前一年实际多交了税，就可以通过这种方式，把多交的钱退回来。 • 如果之前交的税不够，通常也会需要补齐。 从2025年3月1日开始，已经可以申报2024年度的个税了，大家记得操作哦。 一个温馨提示： • 如果想在3月1日至3月20日期间办理，需要提前在个税App上预约指定日期； • 如果想在3月21日至6月30日期间办理，就不需要预约，直接操作就可以了。 2. 每年要交的个税， ...

Core Viewpoint - The ultimate goal of individual income tax reform is to create a system that stimulates market vitality while safeguarding social bottom lines [1][30]. Group 1: Tax Reform Context - The current individual income tax structure in China relies heavily on wage income, accounting for about 60% of total tax revenue, with the remainder coming from property transfers, interest, dividends, and business income [3]. - There is increasing public demand to raise the individual income tax threshold and reduce the tax burden on the middle-income group to enhance disposable income and stimulate consumption [4][3]. - Historical adjustments to the tax threshold have occurred approximately every five years, with the last increase in 2018 setting the threshold at 5,000 yuan per month [8][9]. Group 2: Financial Implications - Raising the tax threshold must balance residents' living costs with the sustainability of fiscal revenue; excessive increases could lead to significant revenue losses and pressure on local finances [16]. - In 2024, individual income tax revenue is projected at 1.45 trillion yuan, a year-on-year decrease of 1.7%, with many provinces experiencing negative growth in tax revenue [16][17]. - The decline in tax revenue is attributed to increased deductions for education and elder care, a sluggish real estate market, and shrinking profits in certain industries [18]. Group 3: International Comparisons - International experiences from countries like the U.S., Japan, and Germany provide insights into potential reforms, emphasizing dynamic adjustments and family-oriented tax structures [21][22][24]. - The U.S. system adjusts tax thresholds annually based on inflation, while Japan allows for detailed deductions based on family circumstances, which could be adapted to China's context [22][24]. - Germany's family coefficient method allows for income splitting, which can lead to significant tax savings for families, suggesting a potential model for reform in China [24]. Group 4: Proposed Reforms - Suggestions from various representatives during the recent sessions include raising the tax threshold, implementing higher standards in high-cost areas, and introducing family joint filing systems [28]. - Proposed new deductions include those for childcare and elder care, reflecting the growing financial pressures on families [28]. - The focus of tax adjustments should primarily benefit middle to high-income earners, with a need for dynamic evaluation frameworks to assess the impact of reforms [30].