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]

Group 1 - The article discusses optimizations in the individual income tax app, focusing on various aspects of tax deductions and reporting processes [11][12][13]. - It highlights the importance of accurate reporting of marital status and housing loan interest deductions, with reminders for users to verify their information [3][4][7]. - The app now includes features for reporting overseas income and donation information, ensuring compliance with tax regulations [11][12]. Group 2 - There are updates on the medical expense deductions, specifically regarding the age of dependents, which affects eligibility for deductions [6][7]. - The app has improved functionalities for family member information input, allowing for a variety of identification documents [9][10]. - New features include pre-filling commercial health insurance details and clarifying non-resident status for tax purposes [13][14].

Core Viewpoint - The article discusses the recent trends and developments in the tax policies and their implications for businesses in Guangxi, highlighting the importance of compliance and strategic planning for companies operating in the region [7]. Group 1: Tax Policy Changes - Recent adjustments in tax regulations aim to enhance the business environment and attract investments in Guangxi [7]. - The government has introduced incentives for small and medium-sized enterprises (SMEs) to stimulate economic growth [7]. Group 2: Compliance and Strategic Planning - Companies are encouraged to adopt proactive compliance measures to avoid penalties and optimize tax liabilities [7]. - Strategic tax planning is essential for businesses to leverage available incentives and improve financial performance [7].

Core Viewpoint - The article provides detailed guidance on how to handle income tax disputes through the personal income tax APP, including the process for filing appeals based on different employment situations [1][3][5]. Group 1: Appeal Process - Individuals can appeal incorrect income tax records by logging into the personal income tax APP and selecting the relevant income records for dispute [3]. - There are three scenarios for filing an appeal: currently employed, never employed, and previously employed, each requiring different handling procedures [3][5]. Group 2: Scenarios for Appeal - **Scenario One: Currently Employed** - If the reported income does not match actual income and the paying unit is the current employer, individuals should verify with the employer before proceeding with an appeal [3]. - **Scenario Two: Never Employed** - If the reported income is incorrect and the paying unit is not one the individual has ever worked for, an appeal can be directly initiated [3]. - **Scenario Three: Previously Employed** - If the reported income is incorrect due to the previous employer continuing to report income after the individual has left, an appeal can be filed by providing the correct termination date [3]. Group 3: Appeal Management - After filing an appeal, individuals can check the status of their appeal through the personal income tax APP [5]. - If an appeal needs to be withdrawn before it is processed, individuals can do so by accessing the appeal records in the APP [5].

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 provides detailed guidance on the personal income tax annual settlement process, including types of tax refunds, how to check refund status, and common reasons for refund application rejections [1][10]. Refund Types - Refunds can occur if the annual comprehensive income is below 60,000 yuan but pre-paid personal income tax has been made [1]. - Refunds may also apply if there are eligible special deductions or charitable donations not claimed during pre-payment [1]. Refund Progress Inquiry - Users can check their refund status through the personal income tax APP by navigating to the "2024 Comprehensive Income Annual Settlement" section and clicking on "Check Records" [4][6]. - The refund progress can be viewed by selecting "Refund Records" in the "申报记录详情" (Declaration Record Details) section [7][9]. Common Reasons for Refund Application Rejection - Common reasons for rejection include insufficient proof of refund eligibility, failure to provide necessary supplementary materials, and incorrect bank account information [10]. - Tax authorities may also reject applications if they cannot contact the applicant for further verification [10]. Additional Features - The APP provides notifications for users regarding their refund application status, including reminders to submit supplementary materials if needed [12][15]. - Users are encouraged to upload required documents promptly to facilitate the review process [15].

最高5400元退税"红包"! ▲ 这笔钱别忘了 盼望着、盼望着,一年一度的个人所得税汇算办理 又要开始了！ 2024年已开户并缴存个人养老金的小 伙伴们，可以领到国家的退税"大红包"了! 最高每年5400元 您有退税红包待查收 个人养老金每年缴费上限为12000元,可享税前 扣除。目前个税的年度汇缴最低税率是3%,如果 缴存满12000元,则每年可节税360元。对于收 入较高、适用更高档位税率的小伙伴来说,通过 缴存个人养老金享受到的个税优惠也更明显。 每年个人所得税优惠测算 1.2万元在各级税率下对应的节税额 | 扣除起征点及其他费用后 的应税额(年) | 对应税率 | 缴存1.2万元每年可节税 (单位:元) | | --- | --- | --- | | 不超过3.6万元 | 3% | 360 | | 超过3.6万元至14.4万元的部分 | 10% | 1200 | | 超过14.4万元至30万元的部分 | 20% | 2400 | | 超过30万元至42万元的部分 | 25% | 3000 | | 超过42万元至66万元的部分 | 30% | 3600 | | 超过66万元至96万元的部分 | 35% ...