叙永人注意，下月国家可能会退你一笔钱，记得申请！
<section data-tools="135编辑器" data-id="101255" data-mpa-powered-by="yiban.io"><section><section><section><section style="outline: 0px;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);"><section style="outline: 0px;"><section style="outline: 0px;"><section style="outline: 0px;"><p style="outline: 0px;letter-spacing: 0.544px;font-size: 15px;"><br/></p></section></section></section></section></section></section></section></section><p><br/></p><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 多退少补！</strong></span></section><section style="outline: 0px;max-width: 100%;text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;">3月1日起启动</strong></span></section><section style="outline: 0px;max-width: 100%;text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">个税综合所得年度汇算！</strong></span></section><section style="outline: 0px;max-width: 100%;text-align: center;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="outline: 0px;max-width: 100%;text-align: center;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="letter-spacing: 2px;outline: 0px;max-width: 100%;text-align: left;color: rgb(62, 62, 62);text-indent: 32px;font-family: Helvetica, Arial, sans-serif;">2月9日，国家税务总局发布公告，</span><strong style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;">从2022年3月1日至6月30日</strong>，<span style="letter-spacing: 2px;outline: 0px;max-width: 100%;text-align: left;color: rgb(62, 62, 62);text-indent: 32px;font-family: Helvetica, Arial, sans-serif;">符合相关规定的居</span>民个人<span style="letter-spacing: 2px;outline: 0px;max-width: 100%;text-align: left;color: rgb(62, 62, 62);text-indent: 32px;font-family: Helvetica, Arial, sans-serif;">需要办理2021年度个人所得税综合所得汇算清缴事项。</span></span></section><section style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p><br/></p><h1 style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">下月就开始申请啦！</span></h1><p><br/></p><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">去年有人退了10000元！</span></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);vertical-align: inherit;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么是年度汇算？</span></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">哪些人需要办理年度汇算？</span></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">哪些情况可享受税前扣除？</span></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">怎么预约办理呢？</span></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></section><section style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;white-space: normal;text-align: center;vertical-align: inherit;background-color: rgb(255, 255, 255);font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section data-role="title" data-tools="135编辑器" data-id="108317" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 9px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 38px;height: 38px;background-color: rgb(185, 7, 12);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 18px;color: rgb(255, 224, 171);line-height: 38px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</strong></span></section></section><section style="outline: 0px;max-width: 100%;flex: 1 1 0%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 4px;outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(179, 10, 8);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么是年度汇算</strong><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">？</strong></span></section></section><section data-width="100%" style="margin-top: 2px;margin-bottom: 5px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 630px;height: 1px;background-color: rgb(190, 70, 70);overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-right: 15px;padding-left: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 0.544px;text-align: center;display: inline-block;vertical-align: top;width: auto;background-color: rgba(255, 255, 255, 0);flex: 100 100 0%;align-self: stretch;height: auto;border-width: 1px;border-radius: 10px;border-style: solid;border-color: rgb(226, 164, 164);overflow: hidden;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;overflow-wrap: break-word !important;"><section style="margin-bottom: 35px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 17px;color: rgb(62, 62, 62);text-align: justify;font-family: PingFangSC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;letter-spacing: 2px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年度终了后，居民个人（以下称纳税人）需要汇总2021年1月1日至12月31日（以下称纳税年度）取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项所得（以下称综合所得）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，计算年度汇算最终应纳税额，再减去纳税年度已预缴税额，得出应退或应补税额，向税务机关申报并办理退税或补税。具体计算公式如下：</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;letter-spacing: 2px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">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</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 14px;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">年度汇算不涉及财产租赁等分类所得，以及纳税人按规定选择不并入综合所得计算纳税的所得。</span></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 1.75em;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;text-indent: 0em;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">需要提醒的是，利息股息红利所得、财产租赁所得等分类所得均不纳入年度汇算。同时，按照有关文件规定，纳税人取得的可以不并入综合所得计算纳税的收入，也不在年度汇算范围内。</span></p></section></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section data-role="title" data-tools="135编辑器" data-id="108317" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 9px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 38px;height: 38px;background-color: rgb(185, 7, 12);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 18px;color: rgb(255, 224, 171);line-height: 38px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 14px;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="2" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</strong></span></section></section><section style="outline: 0px;max-width: 100%;flex: 1 1 0%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 4px;outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(179, 10, 8);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">哪些人需要办理年度汇算？</strong></span></section></section><section data-width="100%" style="margin-top: 2px;margin-bottom: 5px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 630px;height: 1px;background-color: rgb(190, 70, 70);overflow: hidden;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section></section><section style="padding-right: 15px;padding-left: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;letter-spacing: 0.544px;white-space: normal;font-size: 16px;text-align: center;display: inline-block;vertical-align: top;width: auto;background-color: rgba(255, 255, 255, 0);flex: 100 100 0%;align-self: stretch;height: auto;border-width: 1px;border-radius: 10px;border-style: solid;border-color: rgb(226, 164, 164);overflow: hidden;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;overflow-wrap: break-word !important;"><section style="margin-bottom: 35px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 17px;color: rgb(62, 62, 62);text-align: justify;font-family: PingFangSC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">需要办理年度汇算的情形，分为退税、补税两类。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税：</strong><strong style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;background-color: rgba(255, 255, 255, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">预缴税额高于应纳税额，需要申请退税的纳税人。</strong></span></p></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">只要纳税人预缴税额大于纳税年度应纳税额，就可以依法申请年度汇算退税。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税年度综合所得年收入额不足6万元，但平时预缴过个人所得税的。<br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税年度有符合享受条件的专项附加扣除，但预缴税款时没有申报扣除的。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">没有任职受雇单位，仅取得劳务报酬、稿酬、特许权使用费所得，需要通过年度汇算**税前扣除的等等。</span></p></li></ul></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">补税：</strong><strong style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;background-color: rgba(255, 255, 255, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">预缴税额小于应纳税额，应当补税的纳税人。</strong></span></p></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">在两个以上单位任职受雇并领取工资薪金，预缴税款时重复扣除了减除费用（5000元/月）。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">除工资薪金外，纳税人还有劳务报酬、稿酬、特许权使用费所得，各项综合所得的收入加总后，导致适用综合所得年税率高于预扣预缴率等等。</span></p></li></ul></section></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section data-role="title" data-tools="135编辑器" data-id="108317" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 9px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 38px;height: 38px;background-color: rgb(185, 7, 12);overflow-wrap: break-word !important;"><section hm_fix="167:528" style="outline: 0px;max-width: 100%;font-size: 18px;color: rgb(255, 224, 171);line-height: 38px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 14px;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="3" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">3</strong></span></section></section><section style="outline: 0px;max-width: 100%;flex: 1 1 0%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 4px;outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(179, 10, 8);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong data-brushtype="text" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">哪些情况可享受税前扣除？</strong></span></section></section><section data-width="100%" style="margin-top: 2px;margin-bottom: 5px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 630px;height: 1px;background-color: rgb(190, 70, 70);overflow: hidden;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section></section><section style="padding-right: 15px;padding-left: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;letter-spacing: 0.544px;white-space: normal;font-size: 16px;text-align: center;display: inline-block;vertical-align: top;width: auto;background-color: rgba(255, 255, 255, 0);flex: 100 100 0%;align-self: stretch;height: auto;border-width: 1px;border-radius: 10px;border-style: solid;border-color: rgb(226, 164, 164);overflow: hidden;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;overflow-wrap: break-word !important;"><section style="margin-bottom: 35px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 17px;color: rgb(62, 62, 62);text-align: justify;font-family: PingFangSC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">下列在纳税年度内发生的，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填报扣除或补充扣除：</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人及其配偶、未成年子女符合条件的大病医疗支出。</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">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。</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人符合条件的公益慈善事业捐赠。</strong></span></p></li></ul></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">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></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section data-role="title" data-tools="135编辑器" data-id="108317" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 9px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 38px;height: 38px;background-color: rgb(185, 7, 12);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;font-size: 18px;color: rgb(255, 224, 171);line-height: 38px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 14px;"><strong style="outline: 0px;max-width: 100%;caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="4" style="outline: 0px;max-width: 100%;caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;">4</strong><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p></section><section style="outline: 0px;max-width: 100%;flex: 1 1 0%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: 4px;outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(179, 10, 8);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">预约办理指南</strong></span></section></section><section data-width="100%" style="margin-top: 2px;margin-bottom: 5px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 630px;height: 1px;background-color: rgb(190, 70, 70);overflow: hidden;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section></section><section style="padding-right: 15px;padding-left: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;letter-spacing: 0.544px;white-space: normal;font-size: 16px;text-align: center;display: inline-block;vertical-align: top;width: auto;background-color: rgba(255, 255, 255, 0);flex: 100 100 0%;align-self: stretch;height: auto;border-width: 1px;border-radius: 10px;border-style: solid;border-color: rgb(226, 164, 164);overflow: hidden;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;overflow-wrap: break-word !important;"><section style="margin-bottom: 35px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 17px;color: rgb(62, 62, 62);text-align: justify;font-family: PingFangSC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2022年3月1日至6月30日，我们将迎来2021年度个人所得税综合所得年度汇算。需要在3月1日至3月15日间办理年度汇算申报的纳税人，可通过手机个人所得税App提前预约办税。<span style="font-family: Helvetica, Arial, sans-serif;outline: 0px;max-width: 100%;letter-spacing: 0.544px;">3月16日以后，无须预约即可办理。</span></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;outline: 0px;max-width: 100%;letter-spacing: 0.544px;caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;">1.何时可以预约办税？</span></strong><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年度汇算的时间为<span style="font-family: Helvetica, Arial, sans-serif;outline: 0px;max-width: 100%;color: rgb(192, 0, 0);"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">2022年3月1日至6月30日</strong></span>，全天候24小时随时办理，纳税人办税时间非常充裕，无须抢在前几天扎堆办理。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人如需在3月1日至3月15日之间办理年度汇算，可在2月16日至3月15日每天的早6点至晚22点登录手机个人所得税App进行预约。</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">2.通过什么渠道办理年度汇算？</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">办理年度汇算有三个渠道：网络办、邮寄办、大厅办。</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人可优先通过自然人电子税务局办理年度汇算，特别是手机个人所得税APP掌上办税。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对存在境外所得的居民个人，可以通过自然人电子税务局网页端境外所得申报功能办理年度汇算。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">如果不方便使用网络，也可以通过邮寄方式或到办税服务厅办理。</span></p></li></ul></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">3.可选择哪些办理方式？</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">办理年度汇算有三种方式：自己办、单位办、请人办。</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">自行办理年度汇算。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">通过任职受雇单位代为办理。<span style="font-family: Helvetica, Arial, sans-serif;outline: 0px;max-width: 100%;letter-spacing: 0.544px;">需要注意的是，纳税人选择由单位代办年度汇算的，需在年度汇算期内（4月30日前）与单位进行确认。在纳税人确认前，单位不得为纳税人代办年度汇算。</span></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">委托涉税专业服务机构或其他单位及个人办理，纳税人与受托人需签订授权书。</span></p></li></ul></section><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(192, 0, 0);font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">4.需要做哪些准备工作？</strong></span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">如果不太清楚自己全年收入金额、已缴税额，或者无法确定自己应该补税还是退税，或者不知道自己是否符合免予办理年度汇算的条件，可以通过以下途径解决：</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="list" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-left: 30px;outline: 0px;max-width: 100%;overflow-wrap: break-word !important;"><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">可以要求扣缴单位提供发放的收入和已预缴税款等情况，按照税法规定，单位有责任将上述信息告诉纳税人。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">可以登录自然人电子税务局（手机个人所得税APP），查询本人纳税年度的收入和纳税申报信息。</span></p><p style="outline: 0px;max-width: 100%;vertical-align: inherit;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></li><li><p style="outline: 0px;max-width: 100%;vertical-align: inherit;line-height: 2em;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">年度汇算开始后，税务机关将通过自然人电子税务局，根据一定规则为纳税人提供申报表项目预填服务，如果纳税人对预填的收入、已预缴税款等申报表项目认真核对没有异议并确认后，系统就会自动计算出应补或应退税款，纳税人就可以知道自己是否需要办理年度汇算了。</span></p></li></ul></section></section></section></section><section><section data-support="96编辑器" data-style-id="27188"><section><section><section><section data-color="#9db4c2" data-custom="#9db4c2"><section><section><section><section data-autoskip="1"><section data-color="#9db4c2" data-custom="#9db4c2"><section><section><section><section data-autoskip="1"><section powered-by="xiumi.us"><section data-tools="135编辑器" data-id="94047" mpa-from-tpl="t" data-color="#ac1d10"><section><section mpa-from-tpl="t"><section data-width="25%" mpa-from-tpl="t"><section><section powered-by="xiumi.us" style="outline: 0px;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 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