Core Viewpoint - The article discusses the complexities of personal income tax annual reconciliation in China, emphasizing that the final tax outcome is influenced by various factors beyond just salary, including pre-paid taxes, special deductions, and income structure [3][4][12]. Group 1: Tax Reconciliation Scenarios - The outcome of the personal income tax annual reconciliation can result in either a tax refund or a tax payment, depending on whether the pre-paid tax amount is over or under the actual tax liability [4][5]. - Two individuals with the same salary may have different tax outcomes due to varying pre-paid tax amounts, which are determined by their respective employers [5][6]. Group 2: Special Deductions - The method of declaring special additional deductions can significantly affect the pre-paid tax amounts. There are two methods: "withholding agent declaration" and "self-declaration," leading to different tax calculations [6][7]. - Individuals with the same income but different special deductions can have different final tax liabilities due to the varying amounts they can deduct [8][9]. Group 3: Income Structure Complexity - The complexity of income sources, such as additional earnings from freelance work or multiple jobs, can lead to different tax outcomes even if salaries are the same [12]. - Changing jobs mid-year can complicate tax calculations, as the new employer may not have complete information about previous earnings, potentially leading to underpayment or overpayment of taxes [12]. Group 4: Year-End Bonus Taxation - The taxation method for year-end bonuses can vary, with options for "separate" or "combined" taxation, which can lead to different tax liabilities for individuals based on their chosen method [10][11]. Group 5: Tax Calculation Formula and Rates - The article provides a formula for calculating the tax refund or payment amount, which includes various deductions and applicable tax rates [13]. - A detailed tax rate table is included, outlining the applicable rates for different income brackets, which is essential for understanding potential tax liabilities [13].

Core Viewpoint - The article provides a detailed guide on how to declare maternity benefits and medical expenses as tax-exempt income in the personal income tax system, following the regulations set by the Ministry of Finance and the State Administration of Taxation [1]. Group 1: Declaration Process - Step 1: Log into the personal income tax APP and click on the "Start Declaration" in the 2024 comprehensive income annual settlement section [2]. - Step 2: Enter the "Standard Declaration" page, click on "Other Tax-Exempt Income," and then click the "Add" button in the upper right corner [2]. - Step 3: Select "Wages and Salaries Income" as the income type, choose "Normal Wages and Salaries" for the income subcategory, and select "Maternity Benefits and Medical Expenses Tax Exemption" for the tax-exempt item, then fill in the amount accurately and click "Save" [4]. - Step 4: After saving, exit the information entry form; this information will display on the "Other Tax-Exempt Income" page, and the tax-exempt amount will automatically populate in the declaration form [6]. Group 2: Important Notes - If maternity benefits were already declared as tax-exempt during the withholding stage, there is no need to re-enter this information during the comprehensive income annual settlement [7]. - Users can check if their maternity benefits have been declared under "Other Tax-Exempt Income" by logging into the personal income tax APP, navigating to "Handle & Check" - "Comprehensive Income Annual Settlement," and selecting the corresponding declaration year [7].

Group 1 - The article discusses the process of filing for special additional deductions in the 2024 individual income tax annual settlement, highlighting that some individuals may forget to fill in certain deduction information, leading to missed benefits [1][2] - Users are guided to access the "Special Additional Deductions" feature through the personal income tax app, and if not found, they can add it via the "More Functions" option [3] - After opening the "Special Additional Deductions" feature, users should fill in the relevant deduction information based on their actual situation and select the corresponding year before confirming the submission [5] Group 2 - Once the filing is completed, users can check their submission records by clicking on "View Filing Records" [7] - Users who have already completed their annual settlement can modify their special additional deduction information by selecting the year they wish to change [11] - The article outlines the steps for correcting previously submitted information, including verifying personal information and checking the success of the deductions claimed [15][18]

Core Viewpoint - The article discusses the personal income tax implications of receiving maternity benefits, specifically focusing on whether these benefits are taxable and how to claim tax refunds if applicable [4][22]. Summary by Sections What is Maternity Allowance? - Maternity allowance is a wage compensation received by employees during maternity leave or family planning surgery, calculated based on the average monthly salary of employees in the previous year divided by 30 [4][14]. Calculation of Maternity Allowance - The maternity allowance is calculated as follows: Monthly average salary of the previous year ÷ 30 × Number of days of maternity leave. For example, if the average monthly salary is 6000 yuan and the maternity leave is 128 days, the allowance would be 6000 ÷ 30 × 128 = 25600 yuan [16]. Tax Exemption for Maternity Allowance - According to the regulations, maternity allowances and related medical expenses are exempt from personal income tax. This exemption applies to allowances received under the government-established maternity insurance policies [5][22]. Tax Refund Process - If an employee has received maternity allowance, they can apply for a tax refund by reporting the exempt income in the "Other Exempt Income" section of the personal income tax app during the annual tax reconciliation process. For instance, if an employee's taxable income is 80000 yuan, including 50000 yuan of maternity allowance, the tax owed would be reduced significantly by excluding the allowance [6][28]. Steps for Tax Filing - The process for filing includes logging into the personal income tax app, selecting the appropriate sections for reporting exempt income, and ensuring that all necessary documentation is prepared for tax authority review [7][9][30]. Important Considerations - If the maternity allowance was not reported as exempt during the withholding phase, it can still be claimed during the annual reconciliation. However, if it was already reported, it should not be claimed again [10][28]. Conclusion - The article emphasizes the importance of understanding the tax implications of maternity allowances and provides a clear guide on how to navigate the tax filing process to ensure compliance and maximize potential refunds [12][30].