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].

欢迎扫描下方二维码关注： 个人所得税汇算清缴完成后，发现专项 附加扣除信息填错，如何通过个人所得税 APP进行修改？让我们一起学习如何操作 吧。 操作步骤 第一步 、登录个人所得税APP，点击【办& 查】-【专项附加扣除】。 第二步 、点击"填报记录"，选择查询年度 （选择要修改的年度），点击【确定】带出 已填报的扣除项目。 第三步 、选择存在问题的专项附加扣除项 目，点击进入详情页。以"住房贷款利息"为 例。 第四步 、点击【修改】，将信息修改正确 后，点击【确认修改】，系统会自动更新预 扣数据。 第五步 、 如已办理对应年度汇算清缴申 报，还需要重新进行税款计算 ，点击【办& 查】-【申报记录】。 第六步 、 进入"申报记录（更正/作废申 报）"界面，选择对应年度申报表，点击 【更正】，确认无误后完成税款计算，如需 补税，请补缴税款和滞纳金。 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 ...

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].

欢迎扫描下方二维码关注： 在中国境内有住所,或者无住所而一 个纳税年度内在中国境内居住累计满一百 八十三天的个人,为居民个人。 在中国境内有住所 > 居民个人 无住所而一个纳税年 L 度内在中国境内居住 累计满一百八十三天 02 相同居民个人 在中国境内无住所又不居住,或者无住 所而一个纳税年度内在中国境内居住累计不 百八十三天的个人,为非居民个人。 满一 在中国境内无住所 又不居住 非居民 无住所而一个纳税年度 L 个人 内在中国境内居住累计 不满一百八十三天 那外籍员工在年度首次申报时无法准确判断 居住天数,我们该按什么身份为其申报呢? 无住所个人在一个纳税年度内首次申报时》 应当根据合同约定等情况预计一个纳税年度内境 内居住天数以及在税收协定规定的期间内境内停 留天数,按照预计情况计算缴纳税款。 算,居住天数居然超过了183天。 这可怎么办?我们一起来看看! 居民个人与非居民个人区别 01 居民个人 非居民→居民 无住所个人预先判定为非居民个人,因延 长居住天数达到居民个人条件的,一个纳税年 度内税款扣缴方法保持不变,年度终了后按照 居民个人有关规定办理汇算清缴,但该个人在 当年离境目预计年度内不再入境 ...

纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生 的 首套 住房贷款利息支出，在实际发生贷款利息的年度，按照 每月1000元 的标准定额扣除，扣除期限最长 不超过240个月 欢迎扫描下方二维码关注： 在个人所得税App办理2024年度综合所得汇算清缴的时候提示："住房贷款可能已结清或为非首套房贷款"，该怎么处理呢？ 别着急 我们先来了解下 关于 住房贷款利息专项附加扣除 的政策 政策依据 根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》（国发〔2018〕41号）第十四条规定： 。 不符合首套住房贷款利率的，需作废已登记的专项附加扣除信息，再办理2024年度综合所得汇算清缴。 登录个人所得税App后，依次点击【办&查】-【办税】-【专项附加扣除】。 在【选择查询年度】选择"2024"后点击【确定】。 在填报记录选择【住房贷款利息】进入填报详情，点击【作废】。 纳税人只能享受一次首套住房贷款的利息扣除。 税务部门已与相关部门 建立了 住房贷款利息专项附加扣除核验机制 ， 对纳税人住房贷款利息信息 是否符合条件进行核验。 具体分以下几种情况处理~ ...

一、操作步骤 第一步 登录个人所得税App，进入【首页】，点击【收入纳税明细】模块，进入【收入纳税明细】查询界面，或进入【办&查】界面，在查询模块 点击【收入纳税明细】。 选择纳税年度为2024年，所得类型默认为"工资薪金""劳务报酬""稿酬"和"特许权使用费"。您可点击【其他类型】补充勾选所得类型，包 括"经营所得""利息、股息、红利""财产租赁""财产转让"和"偶然所得"，点击【查询】。 欢迎扫描下方二维码关注： 来源：北京税务 供稿： 国家税务总局北京市税务局 个人所得税处 国家税务总局北京市密云区税务局 当下正值2024年个人所得税汇算清缴期，想知道2024年自己挣了多少钱？又需要缴纳多少税款？无论是核对薪资扣税情况还是为办理业务 提供证明，这份超实用的个税综合所得收入纳税明细查询指南都能帮您轻松搞定！快打开手机一起来操作吧！ 第二步 小贴士：综合所得具体包括哪些项目？ 1.工资薪金所得 包括个人因任职或者受雇取得的工资、薪奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得，为工资、薪金所 得。 2.劳务报酬所得 包括个人从事劳务取得的所得，包括从事设计、装潢、安装、制图、化验、测试 ...

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]