退钱啦！退钱啦！福清人准备！
<section data-role="outer" label="edit by 135editor" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-mpa-powered-by="yiban.io" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><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 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;"><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 data-role="outer" label="edit by 135editor" data-mpa-powered-by="yiban.io" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><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 data-role="outer" label="edit by 135editor" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: system-ui, -apple-system, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><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; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); letter-spacing: 0.5px;"><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></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">将迎来2023年度</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">个人所得税综合所得年度汇算</span></p></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; letter-spacing: 0.578px; line-height: 1.75em; font-family: system-ui, -apple-system, system-ui, Arial, sans-serif; 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; letter-spacing: 0.5px;"><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;">福州人注意</strong></span></p><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; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; background-color: rgb(2, 30, 170); color: rgb(255, 255, 255); letter-spacing: 0.5px;"><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></p></section><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; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">可以前往个税App预约办理啦！</span></p></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; letter-spacing: 0.544px; text-align: center; cursor: text; line-height: 2em; max-inline-size: 100%; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; letter-spacing: 0.5px;">怎么办理年度汇算？</span></p></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; letter-spacing: 0.544px; text-align: center; cursor: text; line-height: 2em; max-inline-size: 100%; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; letter-spacing: 0.5px;">一起来看看</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></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; letter-spacing: 0.544px; 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; 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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); caret-color: rgb(255, 0, 0); letter-spacing: 0.5px;">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></p></section></section></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); letter-spacing: 0.5px;"><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></p></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; height: 0px; overflow: hidden;"><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></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">2023年度汇算办理时间为</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); letter-spacing: 0.5px;"><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></p></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; letter-spacing: 0.544px; 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%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(60, 77, 86);"><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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;"><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%;">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%; 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 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%; 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: 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: 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; cursor: text; max-inline-size: 100%;">。</span></span></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); letter-spacing: 0.5px;"><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></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; letter-spacing: 0.5px;">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></p></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; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; 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; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); letter-spacing: 0.5px;"><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></p></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; height: 0px; overflow: hidden;"><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></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">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></p></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; letter-spacing: 0.544px; 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%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(60, 77, 86);"><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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;"><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); max-inline-size: 100%;"> 具体计算公式如下 </span></strong></span></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;"><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></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"></p></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; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">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></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; 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; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); letter-spacing: 0.5px;"><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></p></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; height: 0px; overflow: hidden;"><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></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">纳税人在2023年</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">已依法预缴个人所得税</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">且符合下列情形之一的</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); letter-spacing: 0.5px;"><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></p></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; letter-spacing: 0.544px; 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%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(60, 77, 86);"><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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; font-size: 17px; letter-spacing: 0.5px;">已预缴税额与汇算应纳税额一致的；</span></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; font-size: 17px; letter-spacing: 0.5px;">符合汇算退税条件但不申请退税的。</span></p></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; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; 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; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); letter-spacing: 0.5px;"><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></p></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; height: 0px; overflow: hidden;"><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></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">符合下列情形之一的</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">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; 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></p></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; letter-spacing: 0.544px; 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%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(60, 77, 86);"><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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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></p></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;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; letter-spacing: 0.5px;">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></p></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; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; 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; letter-spacing: 1.5px; color: rgb(97, 186, 255);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(0, 0, 0); letter-spacing: 0.5px;"><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></p></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; height: 0px; overflow: hidden;"><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></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; 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; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">下列在2023年发生的税前扣除</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">纳税人可在汇算期间</span></p></section><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; letter-spacing: 0.5px;">填报或补充扣除</span></p></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; letter-spacing: 0.544px; 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%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(60, 77, 86);"><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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); font-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); font-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); font-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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; color: rgb(2, 30, 170); font-size: 17px; letter-spacing: 0.5px;"><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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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%;">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; 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; cursor: text; color: rgb(0, 0, 0); max-inline-size: 100%;">。</span></span></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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-size: 17px; letter-spacing: 0.5px;"><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%;">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; 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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; font-size: 17px; letter-spacing: 0.5px;">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></p></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%;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; 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%; font-size: 17px; letter-spacing: 0.5px;">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></p></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%; 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><section style="margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; 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><h2 style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; font-weight: 400; font-size: 17px; max-width: 100%; text-indent: 0em; letter-spacing: 0.578px; text-align: right; visibility: visible; line-height: 1.75em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; letter-spacing: 0.544px; color: rgb(34, 34, 34); caret-color: rgb(51, 51, 51); visibility: visible; text-indent: 2em; line-height: 1.75em; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; 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; letter-spacing: 0.5px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(217, 33, 66); letter-spacing: 1px; caret-color: rgb(34, 34, 34); font-size: 19px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;">点个</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(217, 33, 66); letter-spacing: 1px; caret-color: rgb(34, 34, 34); font-size: 19px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;">和<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2em;">明天记得预约！</strong></strong></span></p></h2></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; height: 0px; overflow: hidden;"><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><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; height: 0px; overflow: hidden;"><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><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><hr style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); border-style: solid; border-right-width: 0px; border-bottom-width: 0px; border-left-width: 0px; border-color: rgba(0, 0, 0, 0.1); transform-origin: 0px 0px; transform: scale(1, 0.5); box-sizing: border-box !important; overflow-wrap: break-word !important;"/><p><br/></p><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); 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; color: rgb(136, 136, 136); font-size: 14px; letter-spacing: 0.5px;">来源</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 14px; letter-spacing: 0.5px; color: rgb(136, 136, 136);">：<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 0.578px; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span>国家税务总局</span></section><p><br/></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_G3f" id="wcn_editor_css"/> 可以退款
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