Group 1 - The article emphasizes the obligation of taxpayers to complete the annual tax settlement and payment if their pre-paid tax amount is less than the actual tax amount due, and they do not meet the exemption criteria for additional tax payment [3] - Taxpayers who fail to declare or underpay their taxes after the settlement period will face legal consequences, including being ordered to correct their filings, tax collection, and penalties for late payment, which may also affect their tax credit [3] - Taxpayers can apply for a tax refund for overpaid taxes within three years from the date of tax settlement, but applications for refunds for the 2021 tax year and earlier will no longer be accepted after July 1, 2025 [3][5] Group 2 - The article provides guidance on how to handle overlapping rental periods when filing for special additional deductions, advising taxpayers to avoid date overlaps and to report new rental information if they have previously submitted housing rental information [9][10]

Core Points - The final day for the 2024 individual income tax reconciliation in China is June 30, 2024, and taxpayers who fail to file on time may face a late fee of 0.05% per day [1][2] - Approximately 1 billion people in China pay individual income tax, and the reconciliation process allows for adjustments based on previous prepayments [1] - Taxpayers who need to make additional payments must complete their filings by the deadline to avoid penalties and negative impacts on their tax credit [2] Tax Filing Process - The reconciliation process started on March 1, 2024, and many taxpayers have received refunds, with amounts ranging from hundreds to over ten thousand yuan [1] - Taxpayers are required to file their reconciliations between March 1 and June 30 of the following year [1][2] - A policy allows for exemption from additional payments if the amount owed is less than 400 yuan [2] Penalties and Compliance - Failure to file or underpayment will result in tax authorities pursuing the owed amounts and imposing late fees, which can accumulate to an annual interest rate of 18.25% [2] - Taxpayers are warned against fraudulent practices, such as underreporting income or falsely claiming deductions, as these can lead to investigations and significant penalties [3] - Individuals who are eligible for refunds can still file after the deadline, but they miss out on potential interest earnings from earlier filings [3]

Policy Basis - The article references the "Comprehensive Income Tax Settlement Management Measures" (State Taxation Administration Order No. 57), which states that taxpayers should first verify discrepancies with the withholding agent before filing a complaint with tax authorities if errors are confirmed [3]. Handling Discrepancies - Taxpayers should check their income tax details on the personal income tax APP and contact the withholding agent for verification if discrepancies arise, especially if the taxpayer has not been employed by the reporting unit but has received income from them [4][5]. - If the taxpayer's income and tax details are incorrect, they can choose to submit a complaint for specific income entries or in bulk [6]. Types of Employment Status - If the taxpayer is currently employed by the reporting unit, they should report the discrepancy to the withholding agent for correction [9]. - If the taxpayer has never been employed by the reporting unit, they can directly initiate a complaint [11]. - If the taxpayer was previously employed, they should select the appropriate status and provide the correct termination date when filing a complaint [13]. Complaint Process - Successful complaints will result in the disputed income not being counted towards the taxpayer's comprehensive income [14]. - If a complaint has been submitted but later found to be incorrect, taxpayers can withdraw the complaint through the personal income tax APP [15].

Group 1 - The article provides a step-by-step guide on how to modify incorrect special additional deduction information in the Individual Income Tax APP after completing the annual tax reconciliation [1][2]. - The first step involves logging into the Individual Income Tax APP and navigating to the "Special Additional Deductions" section [2]. - Users are instructed to select the year they wish to modify and review the reported deduction items [2][3]. Group 2 - The article details the process of selecting the specific deduction item with errors, such as "housing loan interest," and entering the details page for modification [3]. - After making the necessary corrections, users must confirm the changes, which will automatically update the pre-withholding data in the system [3]. - If the annual tax reconciliation has already been filed, users need to recalculate the tax amount by accessing the "Declaration Records" section [4][6]. Group 3 - The final steps include entering the "Declaration Records (Correction/Nullification)" interface, selecting the relevant declaration form, and confirming the corrections before completing the tax calculation [6]. - If additional tax is owed, users are advised to pay the tax and any late fees accordingly [6].

Core Viewpoint - The article discusses the taxation implications for individuals engaged in various forms of income generation, particularly focusing on labor remuneration and business income under the Personal Income Tax Law of the People's Republic of China [6][7]. Group 1: Labor Remuneration Income - Labor remuneration income includes earnings from various services such as design, medical, legal, and consulting services [6]. - If a streamer has an employment relationship with a platform or agency, their income is taxed as salary, with tax withheld by the employer [6]. - Individuals must report their total income for the year and settle any tax differences between March 1 and June 30 of the following year using the Personal Income Tax APP [5][6]. Group 2: Business Income - Business income is defined as earnings from individual businesses, including sole proprietorships and partnerships, as well as income from various paid services [7]. - Taxpayers must calculate their business income tax annually and submit tax returns monthly or quarterly, with a final settlement due by March 31 of the following year [7].

Group 1 - The article discusses the distinction between resident and non-resident individuals for tax purposes in China, defining a resident as someone who has a domicile in China or stays for more than 183 days in a tax year [4][6] - Non-resident individuals are defined as those without a domicile who stay in China for less than 183 days in a tax year [6][7] - The article outlines the procedures for foreign employees who may not accurately determine their residency status when filing their annual tax returns [8][9] Group 2 - If a non-resident is initially classified as a resident but later fails to meet the residency criteria due to reduced stay, they must report to the tax authority within 15 days and recalculate their tax obligations as a non-resident without incurring penalties [10][11] - Conversely, if a non-resident's stay extends to meet the residency criteria, they will maintain the same tax withholding method during the year but must settle their tax obligations as a resident at year-end [11][12] - The article emphasizes the importance of accurately reporting residency status and the potential tax implications, including adjustments in taxable income and applicable tax rates [13] Group 3 - The article provides specific scenarios where individuals must report discrepancies between their expected and actual days of stay in China, detailing the timeline for reporting and tax recalculations [14] - It references relevant policies and regulations governing personal income tax in China, including the Personal Income Tax Law and notifications from the Ministry of Finance and State Taxation Administration [15]

Core Viewpoint - The article discusses the handling of housing loan interest deductions in the 2024 individual income tax reconciliation process, particularly focusing on the conditions under which these deductions can be claimed or need to be modified [3][4]. Summary by Sections Policy Basis - The policy for housing loan interest deductions is based on the State Council's notice, allowing taxpayers to deduct interest on first home loans at a standard rate of 1,000 yuan per month for a maximum of 240 months [3]. Verification Mechanism - Tax authorities have established a verification mechanism to check whether taxpayers' housing loan interest information meets the necessary conditions [4]. Handling Different Situations - **Situation 1**: If the loan does not qualify as a first home loan, the taxpayer must void the previously registered deduction information and proceed with the 2024 tax reconciliation [6][7]. - **Situation 2**: If the loan qualifies as a first home loan but has been paid off, the taxpayer must modify the registered deduction before proceeding with the 2024 tax reconciliation [9][10]. - **Situation 3**: If the loan qualifies as a first home loan and is still outstanding with correct information, the taxpayer can continue with the process [14].

Core Viewpoint - The article provides a comprehensive guide for individuals to query their personal income tax details for the year 2024, emphasizing the importance of understanding income and tax obligations during the tax settlement period [1]. Group 1: Steps for Querying Tax Details - Step 1: Log into the personal income tax app, navigate to the "Income Tax Details" module, or access it through the "Inquiry" section [3]. - Step 2: Select the tax year as 2024 and choose income types such as "Salary," "Labor Remuneration," "Royalties," and "License Fees," with options to include other income types [5]. - Step 3: After clicking "Query," users can view total income, total declared tax, and monthly income declaration details [11]. - Step 4: Users can click on any monthly record to view detailed tax information, including income and deductions for that month [13]. Group 2: Types of Income Included - Salary income includes wages, bonuses, year-end raises, labor dividends, allowances, and other employment-related income [7]. - Labor remuneration includes income from various services such as design, installation, medical, legal, accounting, and other professional services [8]. - Royalties are income from published works in books, newspapers, and other media [9]. - License fees refer to income from providing rights to use patents, trademarks, copyrights, and other proprietary technologies [10]. Group 3: Handling Discrepancies in Reporting - If there are disputes regarding reported data, individuals should contact their employer, as the tax calculation uses a cumulative method [18]. - In cases of identity theft or unauthorized income reporting, users can submit an appeal through the app by following the provided instructions [18].

Group 1 - The core idea of the news is the innovative approach taken by the Chaoyang District Taxation Bureau to enhance tax awareness by utilizing subway stations for public education on individual income tax policies [1][3] - The campaign features short videos that explain key points of the individual income tax reconciliation policy, addressing common concerns such as special additional deductions, policy basis, and processing procedures [3] - The choice of subway stations as a promotional platform is based on their high foot traffic and broad coverage, effectively reaching more taxpayers, particularly young people and office workers [3] Group 2 - The "Chaoyang Tax Brother" brand is leveraged to assist taxpayers in understanding the individual income tax reconciliation policy and to highlight important operational considerations [3] - The campaign aims to provide a more relatable and effective way of communicating tax policies by integrating them into the daily lives of citizens [3] - During the tax promotion month, the Chaoyang District Taxation Bureau plans to continue various forms of policy promotion and interactive Q&A activities to ensure taxpayers are fully informed about their rights and benefits [3]