小吴要长高
发表于 2022-3-1 13:58:51
@绵阳人，这笔帐今天开始算了，搞快看你是该退税还是补税，攻略在此→
<p 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: left; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">网上看见的，快来看看你是退还是补？</span></p><p 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; text-align: center;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">国家税务总局</span></p><p 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;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">发布公告</span></p><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;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">从2022年3月1日至6月30日</span></strong></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);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">符合相关规定的居民个人</span></strong></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);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">需要办理2021年度个人所得税</span></strong></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);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">综合所得汇算清缴事项</span></strong></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);text-align: center;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><p style="text-align: center;"></p><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;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></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;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(255, 76, 65);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">今天起</span></strong></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);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(255, 76, 65);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">你可能多一笔收入！</span></strong></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);text-align: center;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><p 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;"><img class="rich_pages wxw-img" data-backh="295.005952" data-backw="574.005952" data-croporisrc="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/12kicia2s7REjnRgD9l1acZCAlLu4xTSC1Ao5IVYCkiaKZDmQOe3g2icjHib07LnIGO9F28pyKB83QyngVDmo4hr5kA/640?wx_fmt=png" data-cropx1="0" data-cropx2="1080" data-cropy1="125.625" data-cropy2="680.625" data-ratio="0.5138888888888888" src="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/sz_mmbiz_png/rqfmiaEzCEYzgTnqDz4ulmaQdb2KFIv0DaPz5xNe64MCN6t28vOQ2gPLyf14KSvEM9CfDANFubn4qOlVO7UScug/640?wx_fmt=png" data-type="png" data-w="1080" height="543" style="outline: 0px;vertical-align: inherit;box-shadow: none;border-color: rgb(0, 0, 0);border-style: solid;border-width: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;visibility: visible !important;width: 653px !important;" width="1038"/></p><p><section style="text-align: center;"><span style="font-size: 16px;"><br/></span></section></p><p style="text-align: center;line-height: 2em;"><span style="font-size: 16px;letter-spacing: 0.5px;">去年，就有一些小伙伴留言</span></p><p style="text-align: center;line-height: 2em;"><span style="font-size: 16px;letter-spacing: 0.5px;">退了不少钱</span></p><p><section style="text-align: center;"><span style="font-size: 16px;"><br/></span></section><section style="margin-right: 8px;margin-left: 8px;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;text-align: center;vertical-align: inherit;max-inline-size: 100%;cursor: text;font-size: 14px;letter-spacing: 1.5px;caret-color: rgb(255, 0, 0);background-color: rgb(254, 254, 254);line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="margin-right: 8px;margin-left: 8px;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;text-align: center;vertical-align: inherit;max-inline-size: 100%;cursor: text;font-size: 14px;letter-spacing: 1.5px;caret-color: rgb(255, 0, 0);background-color: rgb(254, 254, 254);line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="margin-right: 8px;margin-left: 8px;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;text-align: center;vertical-align: inherit;max-inline-size: 100%;cursor: text;font-size: 14px;letter-spacing: 1.5px;caret-color: rgb(255, 0, 0);background-color: rgb(254, 254, 254);line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">但是要注意</span></strong></span></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">个税多退少补</span><br/></strong></span></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">也有一些小伙伴可能需要办理补税</span></strong></span></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">那么什么是年度汇算？</span></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">为什么有人退税，有人补税？</span></p><p 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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">哪些人需要办理年度汇算？</span></p><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;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="135编辑器" data-id="95161" style="max-width: 100%;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);font-family: 微软雅黑, Microsoft YaHei, Arial, sans-serif;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 6px;max-width: 100%;max-inline-size: 100%;text-align: center;line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;display: inline-block;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;border-radius: 5px;background: rgb(61, 133, 198);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 6px 1em;max-width: 100%;max-inline-size: 100%;line-height: 2em;letter-spacing: 2px;color: rgb(255, 255, 255);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么是年度汇算？</span></strong></span></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></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);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;color: rgb(0, 82, 255);"><strong><span style="font-size: 16px;letter-spacing: 0.5px;color: rgb(0, 82, 255);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</span></strong></span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;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></section></section></section></section></section></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="135编辑器" data-id="95161" style="max-width: 100%;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);font-family: 微软雅黑, Microsoft YaHei, Arial, sans-serif;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 6px;max-width: 100%;max-inline-size: 100%;text-align: center;line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;display: inline-block;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;border-radius: 5px;background: rgb(61, 133, 198);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 6px 1em;max-width: 100%;max-inline-size: 100%;line-height: 2em;letter-spacing: 2px;color: rgb(255, 255, 255);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong><span 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？</span></strong></span></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></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);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section class="channels_iframe_wrp"><mpvideosnap class="js_uneditable custom_select_card channels_iframe" data-pluginname="videosnap" data-id="export/UzFfAgtgekIEAQAAAAAAn4c1Az8IuQAAAAstQy6ubaLX4KHWvLEZgBPEpKFsVTFFRan8zNPgMIsZkY-Wv84Z3biuP74P6ovJ" data-url="https://findermp.video.qq.com/251/20304/stodownload?encfilekey=rjD5jyTuFrIpZ2ibE8T7YmwgiahniaXswqzj***oicib2ldLwQOqjG8jbbR7WCWz9hubTbHBIfOuTLaKibaQvOLmGSXp4Nr4ZlUD8J9DtAHm6PgvrD8PCHD86tcw&adaptivelytrans=0&bizid=1023&dotrans=0&hy=SH&idx=1&m=&scene=0&token=AxricY7RBHdW5fCUoqHxKROJaibOt6o1oyruY8v7icSxSWcPab1wrfyTMqbxiaP1m44Q69txgAQhjzA" data-headimgurl="http://wx.qlogo.cn/finderhead/Q3auHgzwzM6qaURqW0c4PeMNBFkrwxIM75QZiaGTBDUWuAb2hibvGkLA/0" data-username="v2_060000231003b20faec8c5e7811ccbddca07e536b07726ea54a4719283fc5a9bc54d741f7213@finder" data-nickname="国家税务总局" data-desc="哪些人需要办理年度汇算？#税费政策解读" data-nonceid="8838699803509825808" data-type="video"></mpvideosnap></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依据个人所得税法，《公告》第三条明确了需要办理年度汇算的情形，分为退税、补税两类。</span><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">一类是预缴税额高于应纳税额，需要申请退税的纳税人。</span></strong></span><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依法申请退税是纳税人的权利。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。实践中有一些比较典型的情形，将产生或者可能产生退税，主要如下：</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1.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；</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2.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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">3.因年中就业、退职或者部分月份没有收入等原因，减除费用6万元、“三险一金”等专项扣除、子女教育等专项附加扣除、企业（职业）年金以及商业健康保险、税收递延型养老保险等扣除不充分的；</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">4.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，需要通过年度汇算办理各种税前扣除的；</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">5.纳税人取得劳务报酬、稿酬、特许权使用费所得，年度中间适用的预扣预缴率高于全年综合所得年适用税率的；</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">6.预缴税款时，未申报享受或者未足额享受综合所得税收优惠的，如残疾人减征个人所得税优惠等；</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">7.有符合条件的公益慈善事业捐赠支出，但预缴税款时未办理扣除的，等等。</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 82, 255);"><strong><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">另一类是预缴税额小于应纳税额，应当补税的纳税人。</span></strong></span><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">依法补税是纳税人的义务。实践中有一些常见情形，将导致年度汇算时需要或可能需要补税，主要如下：</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1.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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2.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></section><section style="outline: 0px;max-width: 100%;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="background-color: rgb(0, 82, 255);color: rgb(255, 255, 255);font-size: 16px;letter-spacing: 0.5px;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="background-color: rgb(0, 82, 255);outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">不清楚自己的收入和缴税情况怎么办？</span></strong></span></section><section style="outline: 0px;max-width: 100%;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">如果纳税人不太清楚自己全年收入金额、已缴税额，无法确定自己应该补税还是退税，或不知道自己是否符合免予办理年度汇算的条件，也不用担心，可通过以下途径解决：</span></section></section></section></section></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="欢迎关注红网微信" data-id="7" style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;padding-left: 10px;outline: 0px;max-width: 100%;border-left: 3px solid rgb(30, 155, 232);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">一是可</span><span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);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;">要求扣缴单位提供发放的收入和已预缴税款等情况；</strong></span></span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section></section></section></section></section><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">二是可</span><span style="color: rgb(0, 82, 255);"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">登录自然人电子税务局，查询本人纳税年度的收入和纳税申报信息；</span></strong></span><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">三是年度汇算开始后，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，纳税人就能知道自己是否需要办理年度汇算了。</span></section></section></section></section></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="135编辑器" data-id="95161" style="max-width: 100%;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);font-family: 微软雅黑, Microsoft YaHei, Arial, sans-serif;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 6px;max-width: 100%;max-inline-size: 100%;text-align: center;line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;display: inline-block;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;border-radius: 5px;background: rgb(61, 133, 198);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 6px 1em;max-width: 100%;max-inline-size: 100%;line-height: 2em;letter-spacing: 2px;color: rgb(255, 255, 255);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong><span 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？</span></strong></span></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: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></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);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）纳税人符合条件的公益慈善事业捐赠。</span></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;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></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section></section></section></section></section></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);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="95161" style="max-width: 100%;max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);font-family: 微软雅黑, Microsoft YaHei, Arial, sans-serif;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 6px;max-width: 100%;max-inline-size: 100%;text-align: center;line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;display: inline-block;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;border-radius: 5px;background: rgb(61, 133, 198);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 6px 1em;max-width: 100%;max-inline-size: 100%;line-height: 2em;letter-spacing: 2px;color: rgb(255, 255, 255);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">如何办理退税？</span></strong></span></section></section></section></section></section><section style="outline: 0px;max-width: 100%;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">如果年度汇算后有应退税额，纳税人可以申请退税。</span><span style="color: rgb(0, 82, 255);"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人在申报表的相应栏次勾选“申请退税”并提交给主管税务机关后，即完成了申请程序。</span></strong></span><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">税务机关和国库按规定履行必要的审核程序后即可办理退税，</span><span style="color: rgb(0, 82, 255);"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税款直达纳税人银行账户。</span></strong></span><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">申请退税的纳税人需要准确填写身份信息资料和在中国境内开设的符合条件的银行账户。</span></span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">其中，对纳税年度综合所得年收入额不足6万元，但年度中间被预扣预缴过个人所得税的纳税人，税务机关将推送服务提示、提供简易申报表预填服务，纳税人只需确认已预缴税额、填写本人银行账户信息，即可通过网络实现快捷申请退税；纳税人对预填服务中的数据有疑问的，也可以选择标准申报表办理年度汇算。</span></section><section style="outline: 0px;max-width: 100%;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="135编辑器" data-id="95161" style="max-width: 100%;max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;color: rgb(0, 0, 0);font-size: 16px;caret-color: rgb(255, 0, 0);font-family: 微软雅黑, Microsoft YaHei, Arial, sans-serif;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 6px;max-width: 100%;max-inline-size: 100%;text-align: center;line-height: 1.75em;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;display: inline-block;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;max-inline-size: 100%;border-radius: 5px;background: rgb(61, 133, 198);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 6px 1em;max-width: 100%;max-inline-size: 100%;line-height: 2em;letter-spacing: 2px;color: rgb(255, 255, 255);outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">如何办理补税？</span></strong></span></section></section></section></section></section><section style="outline: 0px;max-width: 100%;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="outline: 0px;max-width: 100%;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人办理年度汇算补税的，税务机关提供了多种便捷渠道，</span><span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);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;">纳税人可以通过网上银行、办税服务厅POS机刷卡、银行柜台、非银行支付（即第三方支付）等方式缴纳应补税款。</strong></span><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">邮寄申报并补税的纳税人，需要通过自然人电子税务局或者主管税务机关（办税服务厅）及时关注申报进度并缴纳税款。</span></span></section></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;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="margin-bottom: 15px;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;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align: center;line-height: 2em;"><span style="color: rgb(0, 82, 255);letter-spacing: 0.5px;"><strong><span style="font-size: 16px;">今天起就可以开始办理啦！</span></strong></span></p><p style="text-align: center;line-height: 2em;"><strong style="color: rgb(0, 82, 255);letter-spacing: 0.5px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><span style="font-size: 16px;">一个小操作，可能就拿到一笔钱</span></strong></p><p style="text-align: center;line-height: 2em;"><strong style="color: rgb(0, 82, 255);letter-spacing: 0.5px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><span style="font-size: 16px;">想想就很激动呢！</span></strong></p><p style="text-align: center;line-height: 2em;"><strong style="color: rgb(0, 82, 255);letter-spacing: 0.5px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"></strong><strong style="color: rgb(0, 82, 255);letter-spacing: 0.5px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><span style="font-size: 16px;">你赶紧看看，你是该退税还是补税？</span></strong><strong style="color: rgb(0, 82, 255);letter-spacing: 0.5px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><img class="rich_pages wxw-img" data-ratio="1" src="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/VbrZzwePa2ABfQSlfuo7fdWOtnneGYCexrPnhicGqZgc4AAc9YFHerHe4CoG1cZoV8eT0pzOdWOZtKmrLrqOfCg/640?wx_fmt=png" data-type="png" data-w="64" style="outline: 0px;box-sizing: border-box;vertical-align: text-bottom;display: inline-block;overflow-wrap: break-word !important;visibility: visible !important;width: 20px !important;"/></strong></p></section><section style="text-align: center;line-height: 2em;"></section></p><p><br/></p><p 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星星口袋
发表于 2022-3-1 14:01:45
这个不清楚，有点没有看清楚呀
海绵弟弟
发表于 2022-3-1 14:05:08
是怎么样的一个申请流程呀，我也想看看自己
多肉桃桃
发表于 2022-3-1 14:05:35
希望自己也能有着好运气退得到
偷心盗贼
发表于 2022-3-1 14:08:44
退税款直达纳税人银行账户，哪一个银行都可以吗
kaihuad
发表于 2022-3-1 14:34:28
还是有点没弄清楚，不是有个啥app上面办理吗？
xs_ya187hew
发表于 2022-3-1 14:41:53
我是一般情况下不搭理他。
熊家婆
发表于 2022-3-1 14:47:58
这些应该与我没关系
xs_cl6wmstn
发表于 2022-3-1 17:16:45
可以在APP上办理
xs_oo7ryetv
发表于 2022-3-1 19:56:47
这些跟我可能没关系哦