2020年度个税汇算清缴即将开始,您想知道的都在这里!

2021-02-23 16:35:38 来源:北京FASCO 阅读 621
<p><span style="color: #3e3e3e; font-family: 'Helvetica Neue', Helvetica, 'Hiragino Sans GB', 'Microsoft YaHei', 'Apple Color Emoji', 'Emoji Symbols Font', 'Segoe UI Symbol', Arial, sans-serif; font-size: 16px; text-align: justify; background-color: #ffffff;">    <span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"> 国家税务总局近日发布公告,一年一度的个税年度汇算又要开始了,到底哪些人需要办?具体怎么办?往下看吧,小FA帮您划重点~</span></span></p> <p> </p> <p><span style="color: #3e3e3e; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt; text-align: justify; background-color: #ffffff;">      <img src="http://10.201.0.12:8081/images/20210223163045470628.gif" alt="" width="148" height="148" /></span></p> <p> </p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">一、办理时间</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">年度汇算时间为<span lang="EN-US">2021</span>年<span lang="EN-US">3</span>月<span lang="EN-US">1</span>日至<span lang="EN-US">6</span>月<span lang="EN-US">30</span>日。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">二、无需办理年度汇算的纳税人</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(一)年度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; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(二)年度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; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(三)已预缴税额与年度应纳税额一致或者不申请退税的。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">三、需要办理年度汇算的纳税人</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(一)已预缴税额大于年度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;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(二)综合所得收入全年超过<span lang="EN-US">12</span>万元且需要补税金额超过<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;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">四、可享受的税前扣除</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">下列在<span lang="EN-US">2020</span>年度发生的,且未申报扣除或未足额扣除的税前扣除项目,纳税人可在年度汇算期间办理扣除或补充扣除:</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(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> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(二)纳税人符合条件的子女教育、继续教育、住房贷款利息或住房租金、赡养老人专项附加扣除,以及减除费用、专项扣除、依法确定的其他扣除;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(三)纳税人符合条件的捐赠支出。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">五、办理方式</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">纳税人可自主选择下列办理方式:</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(一)自行办理年度汇算;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(二)通过任职受雇单位代为办理;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(三)委托涉税专业服务机构或其他单位及个人(以下称“受托人”)办理,受托人需与纳税人签订授权书。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">六、办理渠道</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(一)网络办;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">纳税人可选择通过网上税务局(<span lang="EN-US">https://etax.chinatax.gov.cn/</span>)或手机个人所得税<span lang="EN-US">APP</span>网上办税。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(二)邮寄办;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">如果纳税人不方便使用网络,也可以邮寄申报表办理年度汇算。各省(区、市)税务局将指定专门受理邮寄申报的税务机关并向社会公告。纳税人需将申报表寄送至《公告》第九条规定的主管税务机关所在省(区、市)税务局公告的地址。邮寄申报需要清晰、真实、准确填写本人的相关信息,尤其是姓名、纳税人识别号、有效联系方式等关键信息,建议使用电脑填报并打印、签字。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">(三)大厅办;</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">如果纳税人不方便使用网络或邮寄,也可以到《公告》第九条确定的主管税务机关办税服务厅办理。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; font-size: 12pt;"><strong><span style="color: #333333;">七、年度汇算咨询服务</span></strong></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">税务机关推出系列优化服务措施,纳税人可以通过手机个人所得税<span lang="EN-US">APP</span>、网页端、<span lang="EN-US">12366</span>纳税服务平台等渠道进行涉税咨询服务,帮助纳税人解决办理年度汇算中的疑难问题。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">--------------------------------------------------------</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif; color: #333333;">点击<span style="text-decoration: underline; color: #3598db;"><strong><a style="color: #3598db; text-decoration: underline;" href="http://www.chinatax.gov.cn/chinatax/n363/c5161493/content.html" target="_blank" rel="noopener">这里</a></strong></span>查看完整公告及更多详细内容</span></p>

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