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]

Core Viewpoint - The article provides a detailed guide on how to enjoy the housing rental special additional deduction during the 2024 individual income tax comprehensive settlement and clearance process, emphasizing the importance of accurate information submission and compliance with regulations [1]. Group 1: Policy Overview - Taxpayers without self-owned housing in their main work city can enjoy the housing rental special additional deduction [2]. - The article outlines specific policy regulations regarding the eligibility for this deduction [2]. Group 2: Step-by-Step Process - Step 1: Log into the personal income tax App, select "Special Additional Deductions," choose "Housing Rent," and confirm the deduction year before entering the reporting process [3]. - Step 2: Confirm personal information and fill in spouse information if applicable, ensuring accuracy before proceeding [5]. - Step 3: Enter housing rental expenditure and work city information based on actual rental contracts [8]. - Step 4: Choose the declaration method, either through the withholding agent or annual self-declaration, and submit the information [9]. Group 3: Compliance and Verification - Tax authorities have established a mechanism to verify property registration information to ensure compliance with the deduction eligibility [11]. - Taxpayers are responsible for the authenticity, accuracy, and completeness of the information submitted for the special additional deduction [11].

Policy Content - The personal income tax comprehensive income settlement for 2024 will end on June 30, with a focus on the "housing loan interest special additional deduction" [1] - According to the State Council's notice, taxpayers can deduct a standard amount of 1,000 yuan per month for the interest on the first housing loan for a maximum of 240 months [1][2] Questions and Answers - Q1: What to do if the personal income tax app indicates "loan contract number inconsistent with other years"? - A: Check if the loan contract numbers from 2019 to 2024 are consistent for the same property. If there are errors, correct them in the app [4][5][6] - Q2: Can the interest deduction be claimed for a second home if the first loan is paid off and the second loan is at the first home rate? - A: If the taxpayer has not previously claimed the deduction, they can claim it for the second home. If they have claimed it before, they cannot claim it again [13] - Q3: Can a spouse claim the loan interest deduction for a house purchased by the other spouse before marriage? - A: Yes, the deduction can be claimed by either spouse as agreed upon [15] - Q4: If the loan is paid off early, can the taxpayer still claim the deduction? - A: No, the deduction can only be claimed until the loan is fully repaid [16]

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for housing loan interest during the 2024 individual income tax comprehensive income settlement process, emphasizing the importance of understanding the operational procedures within the personal income tax app [1][2]. Summary by Sections Policy Overview - Taxpayers can deduct the interest paid on the first housing loan for purchasing residential property in China, either individually or jointly with a spouse, in the year the interest is incurred, according to specified standards [2]. Step-by-Step Guide - **Step 1**: Log into the personal income tax app, select "Special Additional Deductions," choose "Housing Loan Interest," and confirm the deduction year. Prepare property ownership proof and loan contracts before proceeding [4]. - **Step 2**: Confirm basic information, including personal and spouse details. If applicable, add spouse information if not previously entered [7][8]. - **Step 3**: Fill in housing loan information, including property ownership proof and loan details. Confirm the accuracy of the information before moving to the next step [9][11]. - **Step 4**: Enter the deduction ratio based on whether both spouses had first housing loans before marriage. The default deduction ratio is 100% unless both had loans, in which case it can be 50% each [13]. - **Step 5**: Choose the declaration method, either through the withholding agent or self-declaration during the annual settlement. Submit the information after confirming its accuracy [15]. Important Reminders - Taxpayers must ensure compliance with regulations regarding the deduction for housing loan interest, including the maximum deduction period of 240 months and the stipulation that only one first housing loan interest deduction is allowed [15].

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].