退钱啦！退钱啦！九江人准备
<section data-role="outer" label="edit by 135editor" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.578px;"><section data-role="outer" label="edit by 135editor" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-decoration-line: underline; text-decoration-color: rgb(125, 217, 33); box-sizing: border-box !important; overflow-wrap: break-word !important;">2024年3月1日至6月30日</span></strong></span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">将迎来2023年度</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">个人所得税综合所得年度汇算</span></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: system-ui, -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.578px; 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;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(2, 30, 170); letter-spacing: 0.578px;">九江人注意</strong></p><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.578px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(2, 30, 170); color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">明天（2月21日）开始</strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.578px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em;">可以前往个税App预约办理啦！</section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; cursor: text; line-height: 2em; max-inline-size: 100%; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; letter-spacing: 1px; max-inline-size: 100%; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">怎么办理年度汇算？</span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; cursor: text; line-height: 2em; max-inline-size: 100%; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; letter-spacing: 1px; max-inline-size: 100%; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">一起来看看</span></section><section data-tools="135编辑器" data-id="86005" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-autoskip="1" style="margin: 0px 0px 16px; padding: 16px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: normal; overflow: auto; font-size: 15px; line-height: 1.45; border-radius: 3px; color: rgb(51, 51, 51); background-color: rgb(247, 247, 247);"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); caret-color: rgb(255, 0, 0); letter-spacing: 1px; font-size: 16px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">税务总局近日发布《关于办理2023年度个人所得税综合所得汇算清缴事项的公告》（国家税务总局公告2024年第2号），明确相关办理事项。</span></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 20px 6px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(234, 247, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">办理时间</strong></span></section></section><section data-width="50%" style="margin: -4px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 59px; border-bottom: 1px solid rgb(253, 210, 39); height: 1px; overflow: hidden; transform: translateX(-15px);"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: -5px 0px 0px -10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">2023年度汇算办理时间为</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2024年3月1日至6月30日</strong></span></section><section data-tools="135编辑器" data-id="139267" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(168, 222, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(60, 77, 86); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; cursor: text; max-inline-size: 100%;">有汇算初期（3月1日至3月20日）办理需求的纳税人，可以根据自身情况，</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; letter-spacing: 1px; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">在</strong></span></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; background-color: rgb(2, 30, 170); color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">2月21日</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; letter-spacing: 1px; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">后通过个税APP预约上述时间段中的任意一天办理</strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; cursor: text; max-inline-size: 100%;">。</span></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3月21日至6月30日，纳税人无需预约，可以随时办理。</strong></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; letter-spacing: 1px; max-inline-size: 100%; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">在中国境内无住所的纳税人在3月1日前离境的，可以在离境前办理。</span></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 5px; background-color: rgb(234, 247, 255); overflow: hidden; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 20px 6px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(234, 247, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">汇算的主要内容</strong></span></section></section><section data-width="50%" style="margin: -4px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 88.25px; border-bottom: 1px solid rgb(253, 210, 39); height: 1px; overflow: hidden; transform: translateX(-15px);"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: -5px 0px 0px -10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">2023年度终了后，居民个人（以下称纳税人）需要汇总<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2023年1月1日至12月31日取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得的收入额</strong>，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，计算最终应纳税额，再减去2023年已预缴税额，得出应退或应补税额，向税务机关申报并办理退税或补税。</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-tools="135编辑器" data-id="139267" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(168, 222, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(60, 77, 86); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; background-color: rgb(0, 112, 192); color: rgb(255, 255, 255); letter-spacing: 1px; max-inline-size: 100%;"> 具体计算公式如下 </span></strong></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span draggable="true" style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">应退或应补税额</span></strong><span draggable="true" style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">=[（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></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 5px; background-color: rgb(234, 247, 255); overflow: hidden; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">汇算不涉及纳税人的财产租赁等分类所得，以及按规定不并入综合所得计算纳税的所得。</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 20px 6px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(234, 247, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">无需办理汇算的情形</strong></span></section></section><section data-width="50%" style="margin: -4px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 107.75px; border-bottom: 1px solid rgb(253, 210, 39); height: 1px; overflow: hidden; transform: translateX(-15px);"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: -5px 0px 0px -10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">纳税人在2023年</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">已依法预缴个人所得税</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">且符合下列情形之一的</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">无需办理汇算</strong></span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-tools="135编辑器" data-id="139267" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(168, 222, 255);"><section data-autoskip="1" data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(60, 77, 86); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">汇算需补税但综合所得收入全年</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">不超过12万元</strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">的；</span></span></section></li></ul></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">汇算需</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">补税金额不超过400元</strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">的；</span></span></section></li></ul></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">已预缴税额与汇算应纳税额一致的；</span></section></li></ul></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">符合汇算退税条件但不申请退税的。</span></section></li></ul></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 20px 6px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(234, 247, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">需要办理汇算的情形</strong></span></section></section><section data-width="50%" style="margin: -4px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 107.75px; border-bottom: 1px solid rgb(253, 210, 39); height: 1px; overflow: hidden; transform: translateX(-15px);"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: -5px 0px 0px -10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">符合下列情形之一的</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px;">纳税人</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">需办理汇算</strong></span></span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-tools="135编辑器" data-id="139267" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(168, 222, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(60, 77, 86); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">已预缴税额</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">大于</strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">汇算应纳税额且申请退税的；</span></span></section></li></ul></section><section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">2023年取得的综合所得收入</span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">超过12万元且汇算需要补税金额超过400元的</strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">。</span></span></section></li></ul></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); font-size: 17px; caret-color: rgb(255, 0, 0); line-height: 2em; max-inline-size: 100%; font-family: 微软雅黑, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; letter-spacing: 1px; max-inline-size: 100%; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">因适用所得项目错误或者扣缴义务人未依法履行扣缴义务，造成2023年少申报或者未申报综合所得的，纳税人应当依法据实办理汇算。</span></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 5px; background-color: rgb(234, 247, 255); overflow: hidden; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 20px 6px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(234, 247, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(0, 0, 0); font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">可享受的税前扣除</strong></span></section></section><section data-width="50%" style="margin: -4px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 98px; border-bottom: 1px solid rgb(253, 210, 39); height: 1px; overflow: hidden; transform: translateX(-15px);"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: -5px 0px 0px -10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 15px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 33.37 27.7" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M19.43,0V14h5.2L17.48,27.7h7.15l8.74-15.24V0ZM2,0V14h5.3L0,27.7H7.25L15.9,12.46V0Z" style="fill:#f3ca20;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">下列在2023年发生的税前扣除</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">纳税人可在汇算期间</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">填报或补充扣除</span></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section data-tools="135编辑器" data-id="139267" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(168, 222, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(60, 77, 86); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">减除费用6万元，以及符合条件的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等专项扣</span></strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">除</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">；</span></span></section></li></ul></section><section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">符合条件的3岁以下婴幼儿照护、子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人专项附加扣除</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">；</span></span></section></li></ul></section><section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">符合条件的企业年金和职业年金、商业健康保险、个人养老金等其他扣除</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">；</span></span></section></li></ul></section><section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section data-role="list" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="margin-left: 0px; padding: 0px 0px 0px 30px; outline: 0px; max-width: 100%; width: 555.438px; list-style-position: outside; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">符合条件的公益慈善事业捐赠</span></strong><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">。</span></span></section></li></ul></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">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，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">但不得重复申报减除</span></strong></span><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">。</span></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">纳税人与其配偶共同填报3岁以下婴幼儿照护、子女教育、大病医疗、住房贷款利息及住房租金等专项附加扣除的，以及与兄弟姐妹共同填报赡养老人专项附加扣除的，需要与其他填报人沟通填报扣除金额，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1px; color: rgb(2, 30, 170);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; max-inline-size: 100%;">避免超过规定额度或比例填报专项附加扣除。</span></strong></span></span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); letter-spacing: 1px; max-inline-size: 100%; font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">纳税人填报不符合规定的，一经发现，税务机关将通过手机个人所得税APP、自然人电子税务局网站或者扣缴义务人等渠道进行提示提醒。</span></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 16px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; line-height: 2em; max-inline-size: 100%;"><span style="margin: 0px; padding: 0px; outline: none 0px !important; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; cursor: text; color: rgb(0, 0, 0); letter-spacing: 1px; max-inline-size: 100%; font-size: 17px; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">根据《财政部 税务总局关于个人所得税综合所得汇算清缴涉及有关政策问题的公告》（2019年第94号）有关规定，对于拒不更正或者不说明情况的纳税人，税务机关将暂停其享受专项附加扣除。纳税人按规定更正相关信息或者说明情况后，可继续享受专项附加扣除。</span></section></section></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 5px; background-color: rgb(234, 247, 255); overflow: hidden; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><h1 style="margin-top: 0px; padding: 0px; outline: 0px; font-weight: 400; font-size: 17px; max-width: 100%; background-color: rgb(255, 255, 255); letter-spacing: 0.578px; text-align: center; line-height: 1.75em; text-indent: 0em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"></h1></section></section></section><p></p><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; white-space: normal; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; visibility: visible;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><p></p><p><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; white-space: normal; color: rgb(136, 136, 136); letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">来源：国家税务总局</strong></span></strong></p><link rel="stylesheet" href="//bbs.jjxw.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_Z0F" id="wcn_editor_css"/> 先查查自己的工资 对于年收入不达五万元的人来说毫无意义
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