应退或应补税额=[（综合所得收入额-60000 元-"三险一金"等专项扣除-子女教育等专项 附加扣除一依法确定的其他扣除-符合条件的公益 慈善事业捐赠）×适用税率-速算扣除数]-减免 税额-已预缴税额 @国家税务总局 无需办理汇算的情形 纳税人在纳税年度内已依法预缴个人所得税 目符合下列情形之一的,无需办理汇算: 年度汇算需补税但综合所得收入全年不超过 and 12万元的; 2 年度汇算需补税金额不超过400元的; 43 已预缴税额与汇算实际应纳税额一致的; 符合年度汇算退税条件但不申请退税的。 A @国家税务总局 SFC 据央视新闻报道，国家税务总局近日发布《关于2025年度个人所得税综合所得汇算清缴预约办 理时间的通告》。 通告明确，2025年度个人所得税综合所得汇算清缴 办理时间为2026年3月1日至6月30日 ，税 务部门将为纳税人提供预约办理服务。纳税人需在3月1日至3月20日期间办理的， 可以自2月 25日起通过个人所得税App提前预约 ；3月21日至6月30日期间，纳税人无需预约，可以随时 办理。 什么是年度汇算 年度汇算是指年度终了后,纳税人需汇总工资 薪金、劳务报酬、稿酬、特许权使用费等四项 ...

欢迎扫描下方二维码关注： 领取生育津贴需要缴纳个税吗？要年度汇算吗？ 《北京市医疗保障局关于优化本市生育津贴发放工作的通知》明确，2026年1月31日起，北京市参保女职工分娩 或实施计划生育手术、引（流）产，符合生育津贴申领条件的，生育津贴将直接发放至参保女职工本人。那么，发 放的津贴需要缴纳个人所得税吗？还需要年度汇算吗？ 需要缴纳个税吗？ 不需要的， 生育妇女按照县级以上人民政府根据国家有关规定制定的生育保险办法，取得的生育津贴、生育医 疗费或者其他属于生育保险性质的津贴、补贴，免征个人所得税。 政策依据：《财政部 国家税务总局关于生育津贴和生育医疗费有关个人所得税政策的通知》（财税〔2008〕8 号） 生育津贴怎么计算？ 女职工在个人所得税年度汇算时 可将 生育津贴通过个人所得税APP填报在 "其他免税收入" 栏目中申报减除。 实务篇 来源： 北京西城税务 生育津贴=职工所在用人单位上年度月人均社保缴纳基数÷30×产假天数 如果您单位上年度月均缴纳基数为6000元，产假为128天（不含延长天数） 生育津贴6000÷30×128=25600（元） 需要年度汇算吗？ 生育津贴直接发放至女职工本人 （未经过单 ...

Core Viewpoint - The article discusses the definition, differences, and tax implications of labor remuneration income, emphasizing its distinction from salary and wages, as well as the calculation of tax obligations related to this income type [3][4][5]. Group 1: Definition and Differences - Labor remuneration income refers to earnings obtained by individuals from various independent services, including design, consulting, and performance, among others [2]. - The primary distinction between labor remuneration income and salary/wage income lies in the employment relationship; the former is earned independently, while the latter is derived from an employer-employee relationship [3]. Group 2: Tax Obligations - Taxpayers receiving labor remuneration income must report this income as part of their comprehensive income during the annual tax settlement period from March 1 to June 30 of the following year [4]. - The formula for calculating the tax refund or payment due involves several deductions from the total income, including a standard deduction of 60,000 yuan and other specific deductions [5]. - Labor remuneration income is calculated as the total income minus 20% of expenses, which is then used to determine the taxable income [5]. Group 3: Income Classification - Labor remuneration income, along with other types of income such as manuscript fees and royalties, is classified based on whether it is a one-time or continuous income, with specific guidelines on how to report these earnings [6].