Core Viewpoint - The article emphasizes the importance of understanding the personal tax refund process and highlights potential pitfalls that taxpayers must be aware of during the annual income tax reconciliation period starting March 1, 2024 [3][21]. Group 1: Tax Refund Process - The annual income tax reconciliation for comprehensive income will officially begin on March 1, 2024, allowing taxpayers to prepare in advance [3]. - Taxpayers can check their tax refund status by accessing the "申报记录" (Declaration Records) section to view the current status of their refund application [4][7]. - If the refund status indicates "税务审核中" (Tax Review in Progress), it means the tax authority is currently reviewing the refund application [8]. Group 2: Refund Application Status - The refund application can have various statuses, including "税务审核通过" (Tax Review Approved) and "国库处理完成" (Treasury Processing Completed), indicating successful processing of the refund [6][14]. - If the refund application is not approved, the tax authority will provide reasons for the disapproval, allowing taxpayers to correct their declarations and reapply [10][13]. - Taxpayers are advised to ensure that their bank account information is accurate to avoid issues with the refund process, as discrepancies can lead to "国库退库失败" (Treasury Refund Failed) [16]. Group 3: Documentation and Corrections - Taxpayers may need to provide additional documentation or correct their tax reconciliation declarations if the tax authority requests it during the review process [12][10]. - The article suggests that taxpayers should upload necessary proof and explanations promptly if notified by the tax authority [10][12]. - It is crucial for taxpayers to verify the accuracy of their annual reconciliation declarations to ensure compliance and avoid delays in receiving refunds [13].

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].

Core Viewpoint - The article discusses the calculation and implications of personal income tax in China, focusing on various scenarios that affect tax refunds and deductions for individuals based on their income and applicable deductions [2][3][4]. Tax Calculation Formula - The formula for calculating the tax refund or amount owed is provided, which includes various deductions such as social insurance and special deductions for children’s education [2]. Tax Rate Table - A detailed tax rate table is included, outlining the applicable rates for different income brackets, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [2]. Major Tax Deductions - Key tax deductions include: 1. A standard deduction of 60,000 yuan, along with social insurance and housing fund contributions [3]. 2. Special additional deductions for childcare, education, medical expenses, housing loan interest, and elder support [3]. 3. Other deductions for enterprise annuities, commercial health insurance, and charitable donations [3]. Tax Refund Scenarios - Several scenarios illustrate how individuals can receive tax refunds based on their income and deductions: 1. Individuals earning less than 60,000 yuan may receive refunds if they have pre-paid taxes [4][5]. 2. Taxpayers who did not claim eligible deductions during pre-payment can apply for refunds during annual reconciliation [6][7]. 3. Individuals with insufficient deductions due to mid-year employment changes can also claim refunds [9][10]. 4. Those receiving labor remuneration or royalties must reconcile their taxes to claim deductions [11][12]. 5. Taxpayers with charitable donations not deducted during pre-payment can also receive refunds [14][15]. 6. Individuals with year-end bonuses may find that including these in their total income can lower their overall tax liability, leading to potential refunds [16]. Conclusion - The article emphasizes the importance of understanding personal income tax calculations and available deductions to optimize tax liabilities and maximize potential refunds for individuals in China [2][3][4].

欢迎扫描下方二维码关注： · 编者按 · 为更好服务高水平对外开放,进一步便利纳税人享 受协定待遇、开展跨境经营等,根据《中华人民共和国 税收征收管理法》及其实施细则、《中华人民共和国企 业所得税法》及其实施条例、《中华人民共和国个人所 得税法》及其实施条例等有关规定,现就《中国税收居 民身份证明》（以下简称《税收居民证明》）有关事项 公告如下: = | ( 一 ) 企业 或者 个人(以下统称申请人) 可以就其构成中国税收居民的任一公历年度 向其主管税务机关申请开具 税收居民证明》 目（二） 中国居民企业的境内、境外分支机构以及中国境内登记注册 的以下企业不能申请开具《税收居民证明》 但可按以下情形办理: 中国居民企业的境内、境外分支机构 应当由其中国总机构向总机构主管税务机关 申请开具《税收居民证明》。 境内个体工商户 应当由其中国居民业主向境内个体工商户经营管理所在地 主管税务机关申请开具《税收居民证明》。 境内个人独资企业 应当由其中国居民投资人向境内个人独资企业经 营管理所在地主管税务机关申请开具《税收居民 证明》。 ◆ 个体工商户(以下简称境内个体工商户) ◆ 个人独资企业(以下简称境内个人独资企业 ...