@九江人，多退少补！下月开始
<p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 0em; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(171, 25, 66); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">定了！多退少补！</span></strong></span></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 0em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(171, 25, 66); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">3月1日起启动</span></strong></span></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 0em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(171, 25, 66); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">个税综合所得年度汇算！</span></strong></span></p><p></p><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(171, 25, 66); overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); overflow-wrap: break-word !important;">国家税务总局发布公告，</span><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;">从2022年3月1日至6月30日</span></strong><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;">，</span><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); overflow-wrap: break-word !important;">符合相关规定的居民个人需要办理2021年度个人所得税综合所得汇算清缴事项。</span></span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><p></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; text-indent: 0em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); letter-spacing: 1px; overflow-wrap: break-word !important;">那么，什么是年度汇算？</span></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; text-indent: 0em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(0, 0, 0); overflow-wrap: break-word !important;">哪些人需要办理年度汇算？</span></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; text-indent: 0em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(0, 0, 0); overflow-wrap: break-word !important;">哪些情况可享受税前扣除？</span></p><p></p><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(0, 0, 0); overflow-wrap: break-word !important;">……</span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">什么是年度汇算？</span></strong></span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; text-align: center; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 10px 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgb(255, 244, 244); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px -1px 2px 0px; padding: 0px; border-width: 1px; border-style: solid none solid solid; border-color: rgb(226, 164, 164) rgb(62, 62, 62) rgb(226, 164, 164) rgb(226, 164, 164); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; z-index: 1; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px 15px; border: 1px solid rgb(226, 164, 164); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgba(255, 255, 255, 0); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 2em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 2em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></p><p style="margin-top: 2px; margin-bottom: 2px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; text-indent: 2em; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></p></section></section></section><section style="box-sizing: border-box !important; margin: 2px 0px 2px -1px; padding: 0px; border-width: 1px; border-style: solid solid solid none; border-color: rgb(226, 164, 164) rgb(226, 164, 164) rgb(226, 164, 164) rgb(62, 62, 62); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 1px; overflow-wrap: break-word !important;">哪些人需要办理年度汇算？</span></strong></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; text-align: center; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 10px 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgb(255, 244, 244); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px -1px 2px 0px; padding: 0px; border-width: 1px; border-style: solid none solid solid; border-color: rgb(226, 164, 164) rgb(62, 62, 62) rgb(226, 164, 164) rgb(226, 164, 164); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; z-index: 1; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px 15px; border: 1px solid rgb(226, 164, 164); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgba(255, 255, 255, 0); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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 style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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 style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></section></section><section style="box-sizing: border-box !important; margin: 2px 0px 2px -1px; padding: 0px; border-width: 1px; border-style: solid solid solid none; border-color: rgb(226, 164, 164) rgb(226, 164, 164) rgb(226, 164, 164) rgb(62, 62, 62); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">哪些情况可享受税前扣除？</span></strong></span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; text-align: center; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 10px 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgb(255, 244, 244); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px -1px 2px 0px; padding: 0px; border-width: 1px; border-style: solid none solid solid; border-color: rgb(226, 164, 164) rgb(62, 62, 62) rgb(226, 164, 164) rgb(226, 164, 164); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; z-index: 1; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px 15px; border: 1px solid rgb(226, 164, 164); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgba(255, 255, 255, 0); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; 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></section></section><section style="box-sizing: border-box !important; margin: 2px 0px 2px -1px; padding: 0px; border-width: 1px; border-style: solid solid solid none; border-color: rgb(226, 164, 164) rgb(226, 164, 164) rgb(226, 164, 164) rgb(62, 62, 62); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 0px 27px 27px 0px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section></section></section></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 1px; overflow-wrap: break-word !important;">对于不遵从的纳税人</span></strong></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(0, 122, 170); overflow-wrap: break-word !important;">今年会有哪些管理性措施？</span></strong></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(51, 51, 51); letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; text-align: center; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(255, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 10px 0px; border: 0px none rgb(62, 62, 62); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgb(255, 244, 244); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; display: flex; outline: 0px; max-width: 100%; flex-flow: row nowrap; justify-content: center; overflow-wrap: break-word !important;"><section style="box-sizing: border-box !important; margin: 2px -1px 2px 0px; padding: 0px; border-width: 1px; border-style: solid none solid solid; border-color: rgb(226, 164, 164) rgb(62, 62, 62) rgb(226, 164, 164) rgb(226, 164, 164); border-image: initial; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: 10px; background-color: rgb(254, 244, 244); flex: 0 0 auto; align-self: stretch; height: auto; border-radius: 25px 0px 0px 25px; z-index: 1; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px 15px; border: 1px solid rgb(226, 164, 164); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: top; display: inline-block; outline: 0px; max-width: 100%; width: auto; background-color: rgba(255, 255, 255, 0); flex: 100 100 0%; align-self: stretch; height: auto; border-radius: 10px; overflow: hidden; overflow-wrap: break-word !important;"><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; 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line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">2021年度汇算是综合与分类相结合个人所得税制改革之后的第三次，从前两次的办理情况看，绝大多数纳税人能够依法如实办理，有相当数量的纳税人通过办理年度汇算申请退税享受了个税改革红利，也有很多纳税人补充了税务部门未掌握的收入，办理年度汇算申报缴税。同时，税务部门也发现有少量纳税人，经过税务机关多次提示提醒后仍然没有如实申报。</span></section><section style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: inherit; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">对于年度汇算需补税的纳税人，</span><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">如在年度汇算期结束后未申报并补缴税款，税务部门将依法加收滞纳金，</span></strong></span><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">并在其《个人所得税纳税记录》中予以标注。对于涉税金额较大的，税务部门将进行提示提醒，</span><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); overflow-wrap: break-word !important;"><strong style="margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: inherit; line-height: 2em; font-family: inherit; vertical-align: baseline; outline: 0px; max-width: 100%; letter-spacing: 1px; overflow-wrap: break-word !important;">对提醒后未改正或者改正不到位的进行督促整改，对仍不改正或者改正不到位的进行约谈警示，约谈警示后仍不配合整改的依法立案稽查，</span></strong></span><span style="box-sizing: border-box !important; margin: 2px 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; 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