Core Viewpoint - The article provides a step-by-step guide for individuals on how to correct their personal income tax declaration for the year 2024, specifically addressing issues related to labor remuneration income and the corresponding invoices [2][4][8]. Group 1: Tax Declaration Process - The first step involves querying the total amount of labor invoices issued during the tax year by using the personal income tax app [2][3]. - The second step requires individuals to add the total amount of labor invoices issued to their tax declaration, ensuring that any previous submissions are corrected if necessary [4][5]. - After entering the relevant labor remuneration information, individuals must verify the accuracy of the total amounts before completing the declaration [6][7][8].

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which allows taxpayers to either receive refunds for overpaid taxes or pay additional taxes if underpaid, with a deadline approaching on June 30, 2024 [1][2]. Group 1: Tax Reconciliation Process - The annual personal income tax reconciliation, or "individual income tax annual settlement," is a process where taxpayers reassess their pre-paid tax amounts to determine if they owe more or are eligible for a refund [1]. - The reconciliation period runs from March 1 to June 30 each year, and taxpayers are encouraged to report any eligible deductions related to childcare, education, medical expenses, housing loans, rent, and elder support to maximize potential refunds [1][2]. Group 2: Filing Methods and Requirements - Taxpayers can file their annual reconciliation through various methods, including the official personal income tax APP and website, which offer pre-filled forms for convenience [2]. - Certain taxpayers are exempt from filing if their total annual income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan, among other conditions [2]. Group 3: Fraud Awareness and Legal Compliance - The article warns taxpayers about potential scams related to tax refunds, advising them to use official channels and avoid sharing personal information with unknown parties [2][3]. - Taxpayers are reminded of their legal obligation to report income accurately, as attempts to evade taxes can lead to severe penalties, including fines and criminal charges [3][4]. Group 4: Regulatory Oversight - Tax authorities have implemented a comprehensive regulatory system to monitor compliance, utilizing data integration and risk analysis to detect fraudulent activities [4]. - Recent cases of individuals being penalized for failing to accurately report their taxes highlight the importance of adhering to tax laws and the consequences of non-compliance [4].

Group 1 - The annual individual income tax reconciliation is approaching its deadline on June 30, and taxpayers are encouraged to complete their filings without needing an appointment [1] - Taxpayers can directly handle their filings through the personal income tax app [1] - Important tips include fully utilizing special additional deductions, considering separate taxation for year-end bonuses, and not forgetting to declare major medical expenses [1] Group 2 - Taxpayers who need to file include those who have prepaid taxes exceeding their annual tax liability and wish to apply for a refund, those with comprehensive income exceeding 120,000 yuan and a tax due exceeding 400 yuan, and those who have underreported or failed to report their income due to errors [1][2] - Taxpayers who have prepaid their individual income tax and meet certain conditions may not need to file, including those whose total income does not exceed 120,000 yuan or whose tax due is less than or equal to 400 yuan [1][2]

Group 1 - The article provides a step-by-step guide on how to declare tax-exempt income related to maternity benefits in the personal income tax app [1][2] - It emphasizes that maternity allowances and medical expenses are exempt from personal income tax as per the regulations set by the Ministry of Finance and the State Administration of Taxation [1] - Users are reminded that if they have already declared their maternity allowances during the withholding process, they do not need to re-declare during the annual tax settlement [2]

Core Viewpoint - The article discusses the implications of a tax system prompt indicating that a housing loan may have been settled or is not a first-home loan, and provides guidance on how to address this situation during the annual individual income tax reconciliation process [2][3]. Policy Regulations - Taxpayers can deduct interest on loans for their first home, with a maximum deduction of 1,000 yuan per month for up to 240 months, applicable only once [3]. Processing Steps - **Step 1: Confirm Loan Status** - Taxpayers should verify with their lending bank whether their loan qualifies as a first-home loan and check the loan details [5]. - **Step 2: Verify Loan Information Accuracy** - If the loan qualifies, taxpayers should ensure that the loan information entered in the tax app is correct, including the loan contract number and loan term [7][8]. - **Step 3: Confirm Information and Continue Filing** - If all information is accurate and the loan is still active, taxpayers can proceed with the filing process [10][12]. Additional Notes - Taxpayers are advised to keep supporting documents, such as loan contracts and repayment receipts, for future verification by tax authorities [12]. - There are mechanisms in place to verify the accuracy of housing loan interest deductions, and taxpayers found to have submitted false information may face penalties [19].

Core Viewpoint - The article provides a detailed guide on how to correct or void personal income tax annual settlement declarations through the personal income tax APP, emphasizing the steps and conditions for making corrections or voiding submissions [2][5][6]. Summary by Sections - **Correction Process**: Users can log into the personal income tax APP, navigate to the "申报记录" (Declaration Records) section, and select the record they wish to correct. After confirming the details, they can proceed to submit the correction [2][5]. - **Voiding Submissions**: If a user needs to void a declaration, they must confirm the action as it cannot be reversed. The system will prompt for confirmation before completing the voiding process [6]. - **Tax Refund Application**: If the declaration record shows that the tax authority is reviewing a refund application, the user must first cancel the refund request before proceeding with the correction [5][6]. - **Opportunities for Corrections**: During the annual settlement period, users have up to five opportunities each month to correct or void their submissions. Each successful correction or voiding will be confirmed by the system [6].

Core Viewpoint - The article provides guidance for taxpayers on how to check their personal income tax annual settlement notifications and emphasizes the importance of timely handling tax matters during the annual settlement period [1][2]. Group 1: Tax Notification Process - Taxpayers are required to complete the annual settlement from March 1 to June 30 of the following year after obtaining comprehensive income [1]. - The tax authority will notify taxpayers through various channels, including the "Personal Income Tax App" [2]. Group 2: App Notification Instructions - Instructions for checking messages in the "Personal Income Tax App" include downloading the app, accessing the message section, and viewing notifications [2]. - If taxpayers miss the notification for supplementary materials, they can still initiate the annual settlement multiple times between March 21 and June 30 [2]. Group 3: Mobile Settings for Notifications - For Android users, the steps to enable notifications include accessing app settings and allowing notifications for the "Personal Income Tax" app [3]. - For iOS users, the process involves adjusting notification settings in the phone's settings to allow notifications for the "Personal Income Tax" app [5].

Core Viewpoint - The article provides a detailed guide on how to query personal income tax details through the Personal Income Tax APP, emphasizing the importance of verifying income tax records during the annual comprehensive income tax settlement process starting March 1, 2024 [3][23]. Group 1: Querying Income Tax Details - Users can log into the Personal Income Tax APP and navigate to the "办&查" section to access their income tax details [3][4]. - The income tax details include pre-tax income from various sources such as wages, labor remuneration, and royalties, along with reported tax amounts and deductions [23][24]. - Users can select the tax year and income type to view specific income tax records [6][7]. Group 2: Tax Calculation and Deductions - The tax calculation process uses a cumulative method, incorporating various deductions such as special additional deductions and personal pension contributions [14][16]. - Users can view detailed information about their income and deductions, including total income, exempt income, and taxable income [14][23]. - The article highlights that if there are discrepancies in reported income, users should first verify with the withholding agent before filing a complaint with tax authorities [15][17]. Group 3: Filing Complaints - If users find errors in their reported income, they can initiate a complaint process through the APP after confirming the information with the withholding agent [15][20]. - The complaint process requires users to fill out the type of complaint and provide additional explanations before submission [20][21]. - Users are advised to ensure the accuracy of their claims to avoid penalties related to false information [17][18].

Group 1 - The article discusses the eligibility criteria for enjoying the special additional deduction for housing loan interest, which includes conditions such as the property being the first home and the loan being actively repaid [2] - It explains that if one spouse purchased the home before marriage, the other spouse can claim the deduction after marriage, provided both parties agree on the deduction method [4] - For couples who married mid-year and each had their own first home loans, they can choose to split the deduction or have one spouse claim the full amount while the other does not [5] Group 2 - The article outlines that if a taxpayer replaces their existing loan with a new one but continues to qualify for the first home loan interest rate, they can still enjoy the deduction [9] - It states that if a taxpayer has not previously claimed the housing loan interest deduction, they can do so after converting a second home loan to a first home loan rate [11] - The article provides system prompts for taxpayers when filing for the deduction, including scenarios where the loan may be paid off or is not a first home loan [12][14] Group 3 - It details the process for handling discrepancies in loan contract numbers across different years, emphasizing the need for consistency in reporting [15][17] - The article mentions that if both spouses claim the deduction, their combined total cannot exceed 100%, and they can choose which spouse claims the deduction [19][21]

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].