3月1日起，开始退钱！今年有重要变化
<section data-role="outer" label="edit by 135editor"><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"></span></p><p style="letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><br/></span></p><p style="letter-spacing: 0px; line-height: 2em; text-align: center;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">2022年度的个税综合所得</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">将开始“多退少补”</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">国家税务总局发布公告</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">规定相关纳税人需要在</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">2023年3月1日至6月30日办理</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">2022年度个税综合所得汇算清缴</span></p><p style="text-align:center;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:center; line-height: 2em;"><img class="rich_pages wxw-img" data-galleryid="" data-s="300,640" src="https://bbs.whcdrm.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/eFtiazyOpqhgcEI3wrp1lxceEqj4cBw8JBQlReT4cxFGicFFF0wSFmNxPzbW9l5MlUYLvXCn3h2F9Y6JOhmzGTiag/640?wx_fmt=png" data-type="png" style="vertical-align: inherit;border-style: solid;border-width: 1px;box-sizing: border-box;top: 0px;left: 0px;margin: 0px;right: 0px;bottom: 0px;" data-ratio="0.35994930291508237" data-w="789"/></p><p style="text-align:justify;letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">与以前年度相比《公告》的主要变化有哪些？</span></strong></span></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><p style="text-align:justify;letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">《公告》总体上延续了前几次汇算公告的框架与内容。主要的变化有：</span></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;"><br mpa-from-tpl="t"/></section></section><section mpa-from-tpl="t" style="letter-spacing: 0.544px;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);box-sizing: border-box;"><section mpa-from-tpl="t"><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">一是在第四条“可享受的税前扣除”部分，根据《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》（国发〔2022〕8号）、《财政部 税务总局关于个人养老金有关个人所得税政策的公告》（2022年第34号）规定，增加了3岁以下婴幼儿照护专项附加扣除、个人养老金等可以在汇算中予以扣除的规定。</span></p></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);"><br/></p></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">二是在第十一条“汇算服务”部分，进一步完善了预约办税制度，在维持预约办税起始时间（2月16日）基础上，将预约结束时间延长至3月20日，为纳税人提供更优的办理体验。</span></p><p style="line-height: 1.75em;"><br/></p><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">三是在第十一条“汇算服务”部分，新增了对生活负担较重的纳税人优先退税的规定。</span></p></section></section></section></section></section></section></section><p style="letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify;letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">今年汇算新推出了哪些优化服务举措？</span></strong></span></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><p style="text-align:justify;letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">今年汇算在确保优化服务常态化的基础上，又新推出了以下服务举措：</span></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><p mpa-paragraph-type="body" style="letter-spacing: 0px;line-height: 1.6;"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;"><br mpa-from-tpl="t"/></section></section><section mpa-from-tpl="t" style="letter-spacing: 0.544px;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);box-sizing: border-box;"><section mpa-from-tpl="t"><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（一）优先退税服务范围进一步扩大。在2021年度汇算对“上有老下有小”和看病负担较重的纳税人优先退税的基础上，进一步扩大优先退税服务范围，一是“下有小”的范围拓展至填报了3岁以下婴幼儿照护专项附加扣除的纳税人；二是将2022年度收入降幅较大的纳税人也纳入优先退税服务范围。</span></p></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><br/></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（二）预约办税期限进一步延长。为向纳税人提供更好的服务，使税收公共服务更有效率、更有质量、更有秩序，2022年度汇算初期将继续实施预约办税。</span></p></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p mpa-is-content="t" style="letter-spacing: 1px;color: rgb(73, 73, 73);"><br/></p></section><section mpa-from-tpl="t" style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">有在3月1日-20日期间办税需求的纳税人，可以在2月16日（含）后通过个税APP及网站预约办理时间，并按照预约时间办理汇算。3月21日后，纳税人无需预约，可在汇算期内随时办理。</span></p><p style="line-height: 1.75em;"><br/></p><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（三）推出个人养老金税前扣除智能扫码填报服务。2022年个人养老金制度在部分城市先行实施，符合条件的个人可填报享受2022年度税前扣除。</span></p><p style="line-height: 1.75em;"><br/></p><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人使用个税APP扫描年度缴费凭证上的二维码即可生成年度扣除信息并自动填报，在办理汇算时享受个人养老金税前扣除。</span></p></section></section></section></section></section></section></section><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">那么哪些人需要办</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">具体怎么办？</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">详见下文</span></p><p style="text-align:center; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">一、汇算的主要内容</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">2022年度终了后，居民个人（以下称纳税人）需要汇总2022年1月1日至12月31日取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得的收入额，减除费用6万元以及专项扣除、专项附加扣除、依法确定的其他扣除和符合条件的公益慈善事业捐赠后，适用综合所得个人所得税税率并减去速算扣除数（税率表请扫文末二维码），计算最终应纳税额，再减去2022年已预缴税额，得出应退或应补税额，向税务机关申报并办理退税或补税。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">具体计算公式如下：</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;"><br mpa-from-tpl="t" style="overflow-wrap: break-word !important;"/></section></section><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box;"><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">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-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]-已预缴税额</span></p></section></section></section></section></section></section></section><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">汇算不涉及纳税人的财产租赁等分类所得，以及按规定不并入综合所得计算纳税的所得。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><img class="rich_pages wxw-img" src="https://bbs.whcdrm.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/GA0ru2kvgLkc7uqe4lS3AY0U2PqPp1DicbW9fOGfWCGJq0UmK4NNJZ3RECUFT3GltYvq7ziaVVW6lQmYwrFUSYYA/640?wx_fmt=png" style="vertical-align:inherit;box-sizing: border-box;border-width: 1px;border-style: solid;border-color: rgb(65, 70, 75);" data-ratio="0.8898148148148148" data-w="1080"/></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">二、无需办理汇算的情形</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人在2022年已依法预缴个人所得税且符合下列情形之一的，无需办理汇算：</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;"><br mpa-from-tpl="t" style="overflow-wrap: break-word !important;"/></section></section><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box;"><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（一）汇算需补税但综合所得收入全年不超过12万元的；</span></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);overflow-wrap: break-word !important;"><br/></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（二）汇算需补税金额不超过400元的；</span></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);overflow-wrap: break-word !important;"><br/></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（三）已预缴税额与汇算应纳税额一致的；</span></p></section><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0.544px; line-height: 2em; overflow-wrap: break-word !important;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（四）符合汇算退税条件但不申请退税的。</span></p></section></section></section></section></section></section></section><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">三、需要办理汇算的情形</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">符合下列情形之一的，纳税人需办理汇算：</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;"><br mpa-from-tpl="t" style="overflow-wrap: break-word !important;"/></section></section><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box;"><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（一）已预缴税额大于汇算应纳税额且申请退税的；</span></p></section><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);overflow-wrap: break-word !important;"><br/></p></section><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（二）2022年取得的综合所得收入超过12万元且汇算需要补税金额超过400元的。</span></p></section></section></section></section></section></section></section><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">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2022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 style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">四、可享受的税前扣除</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">下列在2022年发生的税前扣除，纳税人可在汇算期间填报或补充扣除：</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t" style="letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: 10px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;"><br mpa-from-tpl="t" style="overflow-wrap: break-word !important;"/></section></section><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section mpa-from-tpl="t" style="margin-top: -73px;margin-bottom: 10px;text-align: center;overflow-wrap: break-word !important;transform: translate3d(0px, 0px, 0px);-webkit-transform: translate3d(0px, 0px, 0px);-moz-transform: translate3d(0px, 0px, 0px);-ms-transform: translate3d(0px, 0px, 0px);-o-transform: translate3d(0px, 0px, 0px);"><section mpa-from-tpl="t" style="margin-right: 5px;margin-left: 5px;padding: 10px 20px;border-width: 1px;border-style: solid;border-color: transparent;box-shadow: rgb(170, 170, 170) 0px 0px 5px;border-radius: 0.6em;background-color: rgb(254, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box;"><section mpa-from-tpl="t" style="overflow-wrap: break-word !important;"><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（一）纳税人及其配偶、未成年子女符合条件的大病医疗支出；</span></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);overflow-wrap: break-word !important;"><br/></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（二）符合条件的3岁以下婴幼儿照护、子女教育、继续教育、住房贷款利息或住房租金、赡养老人等专项附加扣除，以及减除费用、专项扣除、依法确定的其他扣除；</span></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="letter-spacing: 1px;color: rgb(73, 73, 73);overflow-wrap: break-word !important;"><br/></p></section><section style="letter-spacing: 0.544px;clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="text-align:justify;line-height: 2em;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（三）符合条件的公益慈善事业捐赠；</span></p></section><section style="clear: both;min-height: 1em;text-align: left;line-height: 1.75em;overflow-wrap: break-word !important;" mpa-from-tpl="t"><p style="color: rgb(73, 73, 73);letter-spacing: 1px;"><br/></p><p style="text-align:justify; letter-spacing: 0.544px; line-height: 2em; overflow-wrap: break-word !important;"><span style="color: rgb(73, 73, 73); font-size: 17px; letter-spacing: 1px; overflow-wrap: break-word !important; font-family: Helvetica, Arial, sans-serif;">（四）符合条件的个人养老金扣除。</span></p></section></section></section></section></section></section></section><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">同时取得综合所得和经营所得的纳税人，可在综合所得或经营所得中申报减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除，但不得重复申报减除。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">五、办理时间</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong style="text-align: left; letter-spacing: 0px; line-height: 1.6;">2022年度汇算办理时间为2023年3月1日至6月30日。</strong>在中国境内无住所的纳税人在3月1日前离境的，可以在离境前办理。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">六、办理方式</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人可自主选择下列办理方式：</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（一）自行办理。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（二）通过任职受雇单位（含按累计预扣法预扣预缴其劳务报酬所得个人所得税的单位）代为办理。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人提出代办要求的，单位应当代为办理，或者培训、辅导纳税人完成汇算申报和退（补）税。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">由单位代为办理的，纳税人应在2023年4月30日前与单位以书面或者电子等方式进行确认，补充提供2022年在本单位以外取得的综合所得收入、相关扣除、享受税收优惠等信息资料，并对所提交信息的真实性、准确性、完整性负责。纳税人未与单位确认请其代为办理的，单位不得代办。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（三）委托受托人（含涉税专业服务机构或其他单位及个人）办理，纳税人需与受托人签订授权书。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">单位或受托人为纳税人办理汇算后，应当及时将办理情况告知纳税人。纳税人发现汇算申报信息存在错误的，可以要求单位或受托人更正申报，也可自行更正申报。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">七、办理渠道</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">为便利纳税人，税务机关为纳税人提供高效、快捷的网络办税渠道。纳税人可优先通过手机个人所得税 APP、自然人电子税务局网站办理汇算，税务机关将为纳税人提供申报表项目预填服务；不方便通过上述方式办理的，也可以通过邮寄方式或到办税服务厅办理。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">选择邮寄申报的，纳税人需将申报表寄送至按本公告第九条确定的主管税务机关所在省、自治区、直辖市和计划单列市税务局公告的地址。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">八、申报信息及资料留存</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人办理汇算，适用个人所得税年度自行纳税申报表（请扫文末二维码），如需修改本人相关基础信息，新增享受扣除或者税收优惠的，还应按规定一并填报相关信息。纳税人需仔细核对，确保所填信息真实、准确、完整。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人、代办汇算的单位，需各自将专项附加扣除、税收优惠材料等汇算相关资料，自汇算期结束之日起留存5年。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">存在股权（股票）激励（含境内企业以境外企业股权为标的对员工进行的股权激励）、职务科技成果转化现金奖励等情况的单位，应当按照相关规定报告、备案。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">九、受理申报的税务机关</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">按照方便就近原则，纳税人自行办理或受托人为纳税人代为办理的，向纳税人任职受雇单位的主管税务机关申报；有两处及以上任职受雇单位的，可自主选择向其中一处申报。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人没有任职受雇单位的，向其户籍所在地、经常居住地或者主要收入来源地的主管税务机关申报。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">主要收入来源地，是指2022年向纳税人累计发放劳务报酬、稿酬及特许权使用费金额最大的扣缴义务人所在地。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">单位为纳税人代办汇算的，向单位的主管税务机关申报。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">为方便纳税服务和征收管理，汇算期结束后，税务部门将为尚未办理申报的纳税人确定其主管税务机关。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">十、退（补）税</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（一）办理退税</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人申请汇算退税，应当提供其在中国境内开设的符合条件的银行账户。税务机关按规定审核后，按照国库管理有关规定办理税款退库。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人未提供本人有效银行账户，或者提供的信息资料有误的，税务机关将通知纳税人更正，纳税人按要求更正后依法办理退税。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">为方便办理退税，2022年综合所得全年收入额不超过6万元且已预缴个人所得税的纳税人，可选择使用个税 APP及网站提供的简易申报功能，便捷办理汇算退税。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">申请2022年度汇算退税的纳税人，如存在应当办理2021及以前年度汇算补税但未办理，或者经税务机关通知2021及以前年度汇算申报存在疑点但未更正或说明情况的，需在办理2021及以前年度汇算申报补税、更正申报或者说明有关情况后依法申请退税。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">（二）办理补税</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人办理汇算补税的，可以通过网上银行、办税服务厅POS机刷卡、银行柜台、非银行支付机构等方式缴纳。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">邮寄申报并补税的，纳税人需通过个税APP及网站或者主管税务机关办税服务厅及时关注申报进度并缴纳税款。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">汇算需补税的纳税人，汇算期结束后未足额补缴税款的，税务机关将依法加收滞纳金，并在其个人所得税 《纳税记录》中予以标注。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">纳税人因申报信息填写错误造成汇算多退或少缴税款的，纳税人主动或经税务机关提醒后及时改正的，税务机关可以按照“首违不罚”原则免予处罚。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">十一、汇算服务</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">税务机关推出系列优化服务措施，加强汇算的政策解读和操作辅导力度，分类编制办税指引，通俗解释政策口径、专业术语和操作流程，多渠道、多形式开展提示提醒服务，并通过个税APP及网站、12366纳税缴费服务平台等渠道提供涉税咨询，帮助纳税人解决疑难问题，积极回应纳税人诉求。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">汇算开始前，纳税人可登录个税APP及网站，查看自己的综合所得和纳税情况，核对银行卡、专项附加扣除涉及人员身份信息等基础资料，为汇算做好准备。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">为合理有序引导纳税人办理汇算，提升纳税人办理体验，主管税务机关将分批分期通知提醒纳税人在确定的时间段内办理。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">同时，税务部门推出预约办理服务，有汇算初期（3月1日至3月20日）办理需求的纳税人，可以根据自身情况<strong style="text-align: left; letter-spacing: 0px; line-height: 1.6;">，在2月16日后通过个税APP及网站预约上述时间段中的任意一天办理。3月21日至6月30日，纳税人无需预约，可以随时办理。</strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">对符合汇算退税条件且生活负担较重的纳税人，税务机关提供优先退税服务。独立完成汇算存在困难的年长、行动不便等特殊人群提出申请，税务机关可提供个性化便民服务。</span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.6;" mpa-paragraph-type="body"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong><span style="color: rgb(28, 104, 174);">十二、其他事项</span></strong></span></p><p style="text-align:justify;letter-spacing: 0px;line-height: 1.75em;"><br/></p><p style="text-align:justify; letter-spacing: 0px; line-height: 2em;"><span style="font-size: 17px; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">《国家税务总局关于个人所得税自行纳税申报有关问题公告》（2018年第62号）第一条、第四条与本公告不一致的，依照本公告执行。</span></p><p style="text-align:left;margin-bottom: 0em; list-style: none; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; font-family: 微软雅黑;"><br/></p><section data-role="outer" label="edit by 135editor"><section data-tools="135编辑器" data-id="123023" class="_135editor"><section style="margin: 10px auto;display: flex;justify-content: space-between;"><section style="max-width: 47% !important;box-sizing:border-box;width: 47%;" data-width="47%"><section style="box-sizing:border-box;max-width: 100% !important;width: 100%;" data-width="100%"></section></section><section style="max-width: 50% !important;box-sizing:border-box;width: 50%;display: flex;justify-content: space-around;align-items: center;flex-direction: column;" data-width="50%"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;" class=""><p style="text-align:justify; max-inline-size: 100%; cursor: text; font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; font-family: 微软雅黑, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;"><span style="max-inline-size: 100%; cursor: text; color: rgb(12, 12, 12); letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;"><strong style="max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;">扫码下载查看：</strong></span></p><p style="text-align:justify; max-inline-size: 100%; cursor: text; font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; font-family: 微软雅黑, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;"><span style="max-inline-size: 100%; cursor: text; color: rgb(127, 127, 127); letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;">1.个人所得税税率表（综合所得适用）</span></p><p style="text-align:justify; max-inline-size: 100%; cursor: text; font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; font-family: 微软雅黑, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;"><span style="max-inline-size: 100%; cursor: text; color: rgb(127, 127, 127); letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;">2.个人所得税年度自行纳税申报表（A表、简易版、问答版）</span></p><p style="text-align:justify; max-inline-size: 100%; cursor: text; font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; font-family: 微软雅黑, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;"><span style="max-inline-size: 100%; cursor: text; color: rgb(127, 127, 127); letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important; outline: none 0px !important;">3.个人所得税年度自行纳税申报表（B表）</span></p></section></section></section></section><section data-role="paragraph" class=""><p><br/></p></section></section></section><section style="font-size: 17px; letter-spacing: 1px; line-height: 2; box-sizing: border-box; text-align: justify;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%; color: rgb(67, 74, 84); font-family: -apple-system-font, Helvetica, PingFang SC, Hiragino Sans GB, Arial, Microsoft YaHei; white-space: normal; background-color: rgb(255, 255, 255); margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; overflow-wrap: break-word !important; box-sizing: border-box;"><section powered-by="xiumi.us" style="max-width: 100%; margin: 0.5em 0px; padding: 0px; outline: 0px; overflow-wrap: break-word !important; box-sizing: border-box;"><section style="max-width: 100%; margin: 0px; padding: 0px; outline: 0px; height: 1px; background-color: rgb(160, 160, 160); line-height: 0; overflow-wrap: break-word !important; box-sizing: border-box;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important; box-sizing: border-box;"/></section></section></section><p style="white-space: normal; margin-top: 0px; margin-bottom: 0px; padding: 0px; box-sizing: border-box;"><span style="font-size: 14px; color: rgb(136, 136, 136); letter-spacing: 0.544px; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important; box-sizing: border-box;">来源：国家税务总局<br style="box-sizing: border-box;"/></span></p><p style="margin-top: 0cm; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); white-space: normal; background-color: rgb(255, 255, 255); outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 19.2pt; 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overflow-wrap: break-word !important;"><span style="font-weight: 700; letter-spacing: 0.544px; line-height: 19.2pt; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(136, 136, 136); font-size: 14px; overflow-wrap: break-word !important; box-sizing: border-box;">出品：蔡甸区融媒体中心</span></p><p style="margin-top: 0cm; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); white-space: normal; background-color: rgb(255, 255, 255); outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 19.2pt; box-sizing: border-box; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important; box-sizing: border-box;"/></p><p style="margin-top: 0cm; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); white-space: normal; background-color: rgb(255, 255, 255); outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 19.2pt; text-align: center; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-size: 14px; overflow-wrap: break-word !important; box-sizing: border-box;">您有新闻线索，请联系我们：</span></p><p style="margin-top: 0cm; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); white-space: normal; background-color: rgb(255, 255, 255); outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 19.2pt; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-size: 14px; overflow-wrap: break-word !important; box-sizing: border-box;">新闻热线：027-84942678</span></p><p style="margin-top: 0cm; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); white-space: normal; background-color: rgb(255, 255, 255); outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 19.2pt; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-size: 14px; overflow-wrap: break-word !important; box-sizing: border-box;">投稿邮箱：2187431778@qq.com</span></p></section></section><link rel="stylesheet" href="//bbs.whcdrm.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_g3y" id="wcn_editor_css"/>
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