Group 1 - The article discusses the provisions of the Individual Income Tax Law of the People's Republic of China, specifically regarding the calculation of taxable income for residents, which includes deductions for various expenses and social insurance contributions [3] - It highlights that flexible employment individuals can deduct their social insurance contributions from their taxable income [3] - The article provides a step-by-step guide on how to query payment certificates through Alipay or WeChat [4] Group 2 - The article outlines the process for declaring special deductions using the Personal Income Tax APP, detailing the steps for annual comprehensive income settlement [7] - It emphasizes the importance of ensuring that the reported information complies with policy regulations to avoid being recorded for dishonest reporting [8] - The article mentions the ongoing annual related party reporting work, which consists of 22 forms, including sections for related party transactions and country reports [13] Group 3 - It specifies the conditions under which resident enterprises must conduct related party reporting, particularly for those with significant business transactions or designated as country report entities [16][30] - The article details the requirements for preparing documentation for related party transactions, including local documentation and special matters documentation based on transaction amounts [41][44] - It provides guidance on the timeline for preparing and submitting these documents, emphasizing the need for compliance with tax authority requests [48][52]

欢迎扫描下方二维码关注： 《中华人民共和国个人所得税法》第六条相关规 定:居民个人的综合所得,以每一纳税年度的收 入额减除费用六万元以及专项扣除、专项附加扣 除和依法确定的其他扣除后的余额,为应纳税所 得额。其中,专项扣除包括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 (简称"三险一金"）。 专项相互除 基本医疗保险 其本养老保险 去业保险 住居公积金 ki 月收入1万元的纳税人,若社保公积金个人缴 纳部分为2000元，其应纳税所得额将从1万元 降至8000元(不考虑其他)。 专项扣除中"三险 的具体构成与查询操作 1)三险内容:以企业职工参保为例,三险分 别为基本养老保险,基本医疗保险,失业保 险,个人缴费比例为8%、2%和0.5%。 2)如何查询:查询专项扣除信息,您需登录 个税APP,点击"综合所得年度汇算"→"开 始申报"→"专项扣除"。系统会自动导入单 位申报的社保等数据，点击相关险种查看分月 明细。 标准田 新增 | 稿酬所得免税部分+其他免税收入 | | 基本养老保险 基本医疗保险 失业保险 任房么 | | --- | --- | - ...