Core Viewpoint - The article provides guidance on how employees can correctly submit their special additional deduction information through the personal income tax APP, emphasizing the importance of selecting the correct declaration method to ensure successful updates in the tax system [2][8]. Group 1: Special Additional Deductions - Employees must select "declare through the withholding agent" when submitting special additional deduction information to ensure it is processed correctly [2][8]. - The article outlines the steps for employees to modify their declaration method if they initially selected the wrong option [7][8]. - Special additional deduction information must be submitted annually, covering various categories such as education, medical expenses, and housing [6][8]. Group 2: Tax Reporting Procedures - The article details the process for employees to access and modify their tax reporting information through the personal income tax APP [3][18]. - It highlights the importance of ensuring that the withholding agent is correctly specified to facilitate accurate tax deductions [10][8]. - Employees are reminded to verify their deduction records and make necessary updates to avoid discrepancies in their tax filings [4][6].

Core Viewpoint - The article discusses the various factors that can lead to differences in individual income tax payments among employees with the same salary, emphasizing the importance of understanding personal tax deductions and calculations [1]. Group 1: Deduction Factors - Different deduction amounts may apply based on the individual's employment duration and the information provided to the finance department regarding deduction options [2][3]. - Special deductions, such as social insurance and housing fund contributions, can vary based on the employee's average income from the previous year versus their current month's income [5]. - Additional deductions, including those for charitable donations, can also affect the taxable income, with specific limits on the deductible amounts [7]. Group 2: Tax Rate Structure - The cumulative income for the year influences the applicable tax rate, which ranges from 3% to 45% based on the total taxable income [9]. - As the cumulative income increases, the corresponding tax rate also rises, leading to variations in the final tax amount owed [10]. Group 3: Tax Calculation Tools - Employees can utilize the personal income tax app to review their income tax details, including monthly income and tax calculations, which can help clarify discrepancies in tax payments [10].

Core Viewpoint - The article discusses the recent data released by the State Taxation Administration regarding personal income tax (PIT) in China, highlighting the effects of the new PIT system on tax refunds and the distribution of tax burdens among different income groups [2][4]. Summary by Sections PIT Refunds and Payments - Over 100 million taxpayers applied for refunds totaling more than 130 billion yuan, while over 7 million taxpayers declared additional payments amounting to approximately 48 billion yuan in the recent PIT settlement [2]. - The average refund amount for 2024 is around 1,300 yuan, significantly higher than the average refund of 582 yuan in 2019 and 2020, attributed to increased special deductions [2][4]. Income Distribution and Tax Burden - The top 10% of earners contribute about 90% of the total PIT, while individuals earning below 120,000 yuan annually are generally exempt from PIT [2][3]. - Among taxpayers, those earning over 1 million yuan represent about 1% of the total but account for over 50% of the total PIT collected [3]. Tax Deductions and Exemptions - The relatively low tax burden on middle and low-income groups is due to a comprehensive deduction system, including basic deductions and various special deductions covering significant living expenses [4]. - The basic deduction threshold is set at 60,000 yuan annually, which is about 62.7% of China's per capita GDP for 2024, higher than the typical 40% in developed countries [4]. Policy Measures and Compliance - The government has implemented various PIT relief measures, including the continuation of policies for one-time bonuses and exemptions for small tax payments, resulting in a total tax reduction of 580 billion yuan [5]. - The tax authorities have intensified efforts to combat tax evasion, particularly among high-income individuals, with over 360 cases of tax evasion involving online influencers and entertainers since 2021, recovering over 3 billion yuan in unpaid taxes [5].

Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]

Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].

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]