重要提醒！3月21日起，个税汇算无需预约即可办理！

<p> </p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt;"><span lang="EN-US" style="font-family: 微软雅黑, sans-serif; color: #2e74b5;">3</span><span style="font-family: 微软雅黑, sans-serif; color: #2e74b5;">月<span lang="EN-US">21</span>日起至<span lang="EN-US">6</span>月<span lang="EN-US">30</span>日，<span lang="EN-US">2022</span>年度个税综合所得汇算清缴无需预约，随时办理。</span></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: 微软雅黑, sans-serif; color: #2e74b5;">接下来小<span lang="EN-US">FA</span>带您快速了解申报要点<span lang="EN-US">~</span></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">一、哪些情形需要办理年度汇算？</span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan; background: white;"><span style="font-size: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（二）<span lang="EN-US">2022</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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">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">2022</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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">二、哪些情形无需办理年度汇算？</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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">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: 12pt;"><span style="font-family: 微软雅黑, sans-serif; color: #333333;">（一）首页点击【进入专题页】<span lang="EN-US">-</span>【开始申报】开始年度汇算。</span><span style="font-family: 微软雅黑, sans-serif; color: red;">如您<span lang="EN-US">2022</span>年已购买个人养老金，请务必先在【我要办税】【个人养老金扣除信息管理】模块中扫码或手工录入个人养老金缴费凭证信息</span><span style="font-family: 微软雅黑, sans-serif; color: #333333;">。</span></span></p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt;"><span style="font-family: 微软雅黑, sans-serif; color: #333333;"><img style="color: #000000; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; text-indent: 0px;" src="http://10.201.0.12:8081/images/20230322142038783267.jpg" alt="" width="200" height="432" /></span></span></p> <p> </p> <p> </p> <p class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（二）填报方式建议选择【申报表预填服务】</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142148556622.jpg" alt="" width="200" height="433" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（三）等待几秒，点击【我已阅读并知晓】</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142209322411.jpg" alt="" width="200" height="433" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（四）选择或确认【任职受雇单位】，点击【下一步】</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142235781191.jpg" alt="" width="200" height="432" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（五）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，进行计税方式确认。</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142253246021.jpg" alt="" width="200" height="433" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（六）根据个人实际需求选择采用全部并入综合所得计税或单独计税。</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142310444547.jpg" alt="" width="200" height="433" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（七）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 class="MsoNormal" style="text-indent: 24.0pt; line-height: 27.0pt; mso-pagination: widow-orphan;"><span style="font-size: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142329269272.jpg" alt="" width="200" height="432" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（八）在税款计算页面，核对应纳税额、减免税额、已缴税额和应退税额，确认无误后点击【提交申报】</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142349102566.jpg" alt="" width="200" height="432" /></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: 12pt; font-family: 微软雅黑, sans-serif; color: #333333;">（九）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。</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: 微软雅黑, sans-serif; color: #333333;"><img src="http://10.201.0.12:8081/images/20230322142408807124.jpg" alt="" width="200" height="433" /></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;"> </p> <p> </p>