个人所得税汇算退税

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个人所得税APP异议申诉如何进行撤销?操作步骤
蓝色柳林财税室· 2025-06-20 01:18
Core Viewpoint - The article provides a detailed guide on how to revoke an erroneous appeal made through the personal income tax APP, emphasizing the importance of promptly addressing any mistakes in tax-related submissions [1]. Group 1: Revocation Process - Step 1: Log into the personal income tax APP and navigate to the "Appeal & Inquiry" section, then select "Dispute Appeal" [2]. - Step 2: Access the "Appeal Records" interface, where appeals can be filtered by "Appeal Matter, Appeal Type, and Appeal Status." Note that appeals with a status of "Feedback Provided" cannot be revoked [4]. - Step 3: Select the appeal to be revoked, review the details in the "Appeal Details" interface, and click the "Revoke" button at the bottom of the page [6]. - Step 4: A confirmation prompt will appear; clicking "Confirm Revocation" completes the process, and the appeal status will change to "Revoked" in the appeal records [8]. Group 2: Tax Refund Queries - Query 1: Taxpayers must use their own bank account for refund applications to ensure fund security [12][13]. - Query 2: Refund applications can be revoked before the tax authority completes the review. If the application has been approved and submitted to the treasury, it cannot be revoked and must be corrected instead. There is a limit on the number of revocations allowed through the APP [14]. - Query 3: If an error is discovered after the tax authority has approved the refund, a correction must be filed based on the previous submission [15][16]. - Query 4: Taxpayers have the right to waive their refund, but if they choose to do so, they can reapply within the legal timeframe [17][18]. - Query 5: Certain conditions, such as incorrect identity information, may lead to the rejection of refund applications [19][20].
傻傻分不清,个税专项附加扣除到底由谁填?
蓝色柳林财税室· 2025-04-30 09:38
欢迎扫描下方二维码关注: 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。纳税人只能享受一次首套住房贷款的利 息扣除。经夫妻双方约定,可以选择由其中一方扣 除,具体扣除方式在一个纳税年度内不能变更。 因此,婚后两方共同购买的住 房,只能选择由其中一方扣除, 具体扣除方式在一个纳税年度内 不能变更。 父母和子女共同购房,房屋产权证明、 贷款合同均登记为父母和子女,住房贷 款利息专项附加扣除如何享受? 父母和子女共同购买一套房子,不能既由父母 扣除,又由子女扣除,应该由主贷款人扣除。如主 贷款人为子女的,由子女享受贷款利息专项附加扣 除:主贷款人为父母中一方的,由父母任一方享受 贷款利息扣除。 合租住房可以分别扣除住房租金支 出吗? 住房租金支出由签订租赁合同的承租人扣除。 因此,合租租房的个人(非夫妻关系),若都与出 租方签署了规范租房合同,可根据租金定额标准各 自扣除。 可以填报父母的大病医疗支出吗? 不可以 纳税人可以填报 ...