<p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span lang="EN-US" style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #2e74b5; mso-themecolor: accent1; mso-themeshade: 191; mso-font-kerning: 0pt;">3</span><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #2e74b5; mso-themecolor: accent1; mso-themeshade: 191; mso-font-kerning: 0pt;">月<span lang="EN-US">21</span>日起，个人所得税汇算清缴无需预约，纳税人可以随时办理。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #2e74b5; mso-themecolor: accent1; mso-themeshade: 191; mso-font-kerning: 0pt;">接下来小<span lang="EN-US">FA</span>带您梳理一下</span></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: 0cm; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">一、哪些人需要办理年度汇算</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan; background: white;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">符合下列情形之一的，纳税人需办理汇算：</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan; background: white;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（一）已预缴税额大于汇算应纳税额且申请退税的；</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan; background: white;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（二）<span lang="EN-US">2023</span>年取得的综合所得收入超过<span lang="EN-US">12</span>万元且汇算需要补税金额超过<span lang="EN-US">400</span>元的。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan; background: white;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">因适用所得项目错误或者扣缴义务人未依法履行扣缴义务，造成<span lang="EN-US">2023</span>年少申报或者未申报综合所得的，纳税人应当依法据实办理汇算。</span></p> <p class="MsoNormal" style="line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">二、哪些人无需办理年度汇算</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; mso-char-indent-count: 2.0; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（一）汇算需补税但综合所得收入全年不超过<span lang="EN-US">12</span>万元的；</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; mso-char-indent-count: 2.0; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（二）汇算需补税金额不超过<span lang="EN-US">400</span>元的；</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; mso-char-indent-count: 2.0; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（三）已预缴税额与汇算应纳税额一致的；</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; mso-char-indent-count: 2.0; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（四）符合汇算退税条件但不申请退税的。</span></p> <p class="MsoNormal" style="line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">三、如何在个税<span lang="EN-US">APP</span>上完成年度汇算？</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（一）首页点击【开始申报】开始年度汇算。</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141034989855.png" alt="" width="250" height="543" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（二）等待几秒，点击【我已阅读并知晓】</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141101356374.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（三）选择或确认【任职受雇单位】，点击【下一步】</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141118951985.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（四）进入收入和税前扣除界面，纳税人如果存在“全年一次性奖金”则点击“收入<span lang="EN-US">-</span>工资薪金”进入详情页进行设置。</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141149239713.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（五）“全年一次性奖金”计税方式有两种选择，可以选择其中一笔作为全年一次性奖金单独计算纳税，也可以全部并入综合所得</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141210599466.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（六）进行【收入】【费用、免税收入和税前扣除】项目的核对，核对无误后点击【保存】，再点击【下一步】，弹框选择【继续】</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141234110061.png" alt="" width="250" height="541" /><img src="http://10.201.0.12:8081/images/20240322141246824698.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（七）在税款计算页面，根据上一步的收入及减除数据显示应纳税额、减免税额、已缴税额和应退税额，点击【提交申报】</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141306516538.png" alt="" width="250" height="541" /></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">（八）系统弹出【声明】，纳税人阅读后勾选【我已阅读并同意】并点击【确认】，即可完成个税综合年度所得汇算。</span></p> <p><img src="http://10.201.0.12:8081/images/20240322141321353455.png" alt="" width="250" height="540" /></p>