2021年度个税汇算清缴已开始预约办理!

2022-02-18 13:45:22 来源:北京FASCO 阅读 297
<p class="MsoNormal" style="text-indent: 24pt; line-height: 3;"><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;">2022</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;">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><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;">,我们将迎来<span lang="EN-US">2021</span>年度个人所得税综合所得年度汇算。需要在<span lang="EN-US">3</span>月<span lang="EN-US">1</span>日至<span lang="EN-US">3</span>月<span lang="EN-US">15</span>日间办理年度汇算申报的小伙伴,可以根据自身情况,在<span lang="EN-US">2</span>月<span lang="EN-US">16</span>日之后登录手机个人所得税<span lang="EN-US">APP</span>预约上述时间段中的任意一天办理。<span lang="EN-US">3</span>月<span lang="EN-US">16</span>日至<span lang="EN-US">6</span>月<span lang="EN-US">30</span>日,无需预约,可以随时办理年度汇算。</span></p> <p class="MsoNormal" style="text-indent: 24pt; line-height: 3;"><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;">接下来跟着小<span lang="EN-US">FA</span>看看如何预约?</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"> </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;"> <span lang="EN-US">                      </span></span><strong><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;">预约办理操作指南</span></strong></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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;">登录个人所得税<span lang="EN-US">APP</span>,在首页找到“</span><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;">2021</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;">综合所得年度汇算</span><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;">”选择“</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;">去预约</span><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;">”。</span></p> <p><img src="http://10.201.0.12:8081/images/20220218134321141084.png" alt="" width="375" height="719" /></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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;">点击“</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;">开始预约</span><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;">”。</span></p> <p><img src="http://10.201.0.12:8081/images/20220218134402682932.png" alt="" width="368" height="719" /></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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;">根据需要选择预约日期后,点击“</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;">提交预约申请</span><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;">”。</span></p> <p><img src="http://10.201.0.12:8081/images/20220218134427159920.png" alt="" width="371" height="725" /></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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;">完成预约</span></p> <p><img src="http://10.201.0.12:8081/images/20220218134443711108.png" alt="" width="349" height="716" /></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;">温馨提示:预约成功后,如有变化,您有<span lang="EN-US">5</span>次机会可以取消预约,重新选择预约日期办理。</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;"> </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;"> <span lang="EN-US">                     </span></span><strong><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;">年度汇算小贴士</span></strong></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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; mso-bidi-font-weight: bold;">无需办理年度汇算的情形</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)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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(三)已预缴税额与年度汇算应纳税额一致的;</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;">(四)符合年度汇算退税条件但不申请退税的。</span></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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; mso-bidi-font-weight: bold;">需要办理年度汇算的情形</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)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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(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-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,造成纳税年度内少申报或者未申报综合所得的,纳税人应当依法据实办理年度汇算。</span></p> <p class="MsoListParagraph" style="margin-left: 21.0pt; text-indent: -21.0pt; mso-char-indent-count: 0; line-height: 27.0pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-US" style="font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; color: #333333; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt 'Times New Roman';">  </span></span></span><!--[endif]--><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; mso-bidi-font-weight: bold;">可享受的税前扣除</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;">下列在<span lang="EN-US">2021</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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(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: 12.0pt; font-family: '微软雅黑',sans-serif; mso-bidi-font-family: 宋体; color: #333333; mso-font-kerning: 0pt;">(三)纳税人符合条件的公益慈善事业捐赠。</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;">如您想了解更多政策相关信息,请点击文末“</span><span style="font-size: 12pt; font-family: 'Microsoft YaHei', 'Helvetica Neue', 'PingFang SC', sans-serif;"><a href="http://www.chinatax.gov.cn/chinatax/n363/c5172700/content.html"><strong style="text-indent: 24pt;"><span style="color: #3598db;">阅读原文</span></strong></a></span><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;">”查看。</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"> </p>

官方微信民航力

官方微博