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].