<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: #333333; mso-font-kerning: 0pt;">2024</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;">年度个人所得税汇算清缴，纳税人无需预约，可随时办理。</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: #333333; mso-font-kerning: 0pt;">接下来小<span lang="EN-US">FA</span>带您梳理一下</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;">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;">纳税人取得综合所得并且符合下列情形之一的，需要依法办理汇算：</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）已预缴税额小于汇算实际应纳税额，需要补税且补税金额超过<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; 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;">（三）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，造成纳税年少申报或者未申报综合所得的。</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;">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规定金额的；</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）汇算需补税但不超过规定金额的；</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="text-indent: 36.0pt; mso-char-indent-count: 3.0; 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;">在<span lang="EN-US">2027</span>年<span lang="EN-US">12</span>月<span lang="EN-US">31</span>日前，纳税人取得的综合所得且已依法预缴个人所得税的前提下，年度综合所得收入不超过<span lang="EN-US">12</span>万元且需要汇算清缴补税的，或者年度汇算清缴补税金额不超过<span lang="EN-US">400</span>元的，可免于办理个人所得税综合所得汇算清缴。</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？具体操作详见 <a href="https://mp.weixin.qq.com/s/vBQ807mOWaA_HdqwgXSZYw">阅读原文</a> <span lang="EN-US"><span style="mso-tab-count: 1;">    </span></span></span></p> <p class="MsoNormal" style="text-align: left; text-indent: 174.0pt; mso-char-indent-count: 12.0; mso-pagination: widow-orphan;" align="left"><strong><span style="font-size: 13.0pt; font-family: 'Microsoft YaHei UI',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; color: white; letter-spacing: .75pt; background: #A5CBFF;"><span style="background-color: #ffffff;">                                               </span>特别提醒</span></strong></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;">依法诚信纳税，共建和谐社会，是每个公民应尽的义务！根据我国税法相关规定，纳税人应当在规定日期内完成汇算清缴，逾期将面临行政罚款，加收滞纳金等处罚，而且会影响个人征信！</span></p> <p class="MsoNormal" style="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: #333333; mso-font-kerning: 0pt;"> </span></p>