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关于办理2019年度个人所得税综合所得汇算清缴事项的公告

2

weiqieshiweihunashuirenhefaquanyi,jinyibuluoshihaozhuanxiangfujiakouchuzhengce,heliyouxujianligerensuodeshuizonghesuodehuisuanqingjiaozhidu,genjugerensuodeshuifajiqishishitiaoli(yixiajiancheng“shuifa”)heshuishouzhengshouguanlifajiqishishixizeyouguanguiding,xianjiubanli2019niandugerensuodeshuizonghesuodehuisuanqingjiao(yixiajiancheng“nianduhuisuan”)youguanshixianggonggaoruxia:

  一、2019年度汇算的内容

  yijushuifaguiding,2019nianduzhonglehou,jumingeren(yixiacheng“nashuiren”)xuyaohuizong2019nian1yue1rizhi12yue31riqudedegongzixinjin、laowubaochou、gaochou、texuquanshiyongfeidengsixiangsuode(yixiacheng“zonghesuode”)deshourue,jianchufeiyong6wanyuanyijizhuanxiangkouchu、zhuanxiangfujiakouchu、yifaquedingdeqitakouchuhefuhetiaojiandegongyicishanshiyejuanzeng(yixiajiancheng“juanzeng”)hou,shiyongzonghesuodegerensuodeshuishuilvbingjianqususuankouchushu(shuilvbiaojianfujian),jisuanbennianduzuizhongyingnashuie,zaijianqu2019nianduyiyujiaoshuie,dechubennianduyingtuihuoyingbushuie,xiangshuiwujiguanshenbaobingbanlituishuihuobushui。jutijisuangongshiruxia:

  2019nianduhuisuanyingtuihuoyingbushuie=[(zonghesuodeshourue-60000yuan-“sanxianyijin”dengzhuanxiangkouchu-zinvjiaoyudengzhuanxiangfujiakouchu-yifaquedingdeqitakouchu-juanzeng)×shiyongshuilv-susuankouchushu]-2019nianyiyujiaoshuie

  yijushuifaguiding,2019nianduhuisuanjinjisuanbingjieqingbennianduzonghesuodedeyingtuihuoyingbushuikuan,bushejiyiqianhuowanghouniandu,yebushejicaichanzulindengfenleisuode,yijinashuirenanguidingxuanzebubingruzonghesuodejisuannashuidequannianyicixingjiangjindengsuode。

  二、无需办理年度汇算的纳税人

  jingguowuyuanpizhun,yiju《caizhengbushuiwuzongjuguanyugerensuodeshuizonghesuodehuisuanqingjiaoshejiyouguanzhengcewentidegonggao》(2019niandi94hao)youguanguiding,nashuirenzai2019nianduyiyifayujiaogerensuodeshuiqiefuhexialieqingxingzhiyide,wuxubanlinianduhuisuan:

  (yi)nashuirennianduhuisuanxubushuidannianduzonghesuodeshourubuchaoguo12wanyuande;

  (er)nashuirennianduhuisuanxubushuijinebuchaoguo400yuande;

  (san)nashuirenyiyujiaoshuieyunianduyingnashuieyizhihuozhebushenqingnianduhuisuantuishuide。

  三、需要办理年度汇算的纳税人

  yijushuifaguiding,fuhexialieqingxingzhiyide,nashuirenxuyaobanlinianduhuisuan:

  (yi)2019nianduyiyujiaoshuiedayunianduyingnashuieqieshenqingtuishuide。baokuo2019nianduzonghesuodeshouruebuchaoguo6wanyuandanyiyujiaogerensuodeshui;nianduzhongjianlaowubaochou、gaochou、texuquanshiyongfeishiyongdeyukoulvgaoyuzonghesuodenianshiyongshuilv;yujiaoshuikuanshi,weishenbaokouchuhuoweizuekouchujianchufeiyong、zhuanxiangkouchu、zhuanxiangfujiakouchu、yifaquedingdeqitakouchuhuojuanzeng,yijiweishenbaoxiangshouhuoweizuexiangshouzonghesuodeshuishouyouhuidengqingxing。

  (er)2019nianduzonghesuodeshouruchaoguo12wanyuanqiexuyaobushuijinechaoguo400yuande。baokuoqudeliangchujiyishangzonghesuode,hebinghoushiyongshuilvtigaodaozhiyiyujiaoshuiexiaoyunianduyingnashuiedengqingxing。

  四、可享受的税前扣除

  xialieweishenbaokouchuhuoweizuekouchudeshuiqiankouchuxiangmu,nashuirenkezainianduhuisuanqijianbanlikouchuhuobuchongkouchu:

  (yi)nashuirenjiqipeiou、weichengnianzinvzai2019niandufashengde,fuhetiaojiandedabingyiliaozhichu;

  (er)nashuirenzai2019nianduweishenbaoxiangshouhuoweizuexiangshoudezinvjiaoyu、jixujiaoyu、zhufangdaikuanlixihuozhufangzujin、shanyanglaorenzhuanxiangfujiakouchu,yijijianchufeiyong、zhuanxiangkouchu、yifaquedingdeqitakouchu;

  (san)nashuirenzai2019niandufashengdefuhetiaojiandejuanzengzhichu。

  五、办理时间

  nashuirenbanli2019nianduhuisuandeshijianwei2020nian3yue1rizhi6yue30ri。zaizhongguojingneiwuzhusuodenashuirenzai2020nian3yue1riqianlijingde,keyizailijingqianbanlinianduhuisuan。

  六、办理方式

  nashuirenkezizhuxuanzexialiebanlifangshi:

  (yi)zixingbanlinianduhuisuan。

  (er)tongguoqudegongzixinjinhuolianxuxingqudelaowubaochousuodedekoujiaoyiwurendaiweibanli。nashuirenxiangkoujiaoyiwurentichudaibanyaoqiude,koujiaoyiwurenyingdangdaiweibanli,huozhepeixun、fudaonashuirentongguowangshangshuiwuju(baokuoshoujigerensuodeshuiapp)wanchengnianduhuisuanshenbaohetui(bu)shui。youkoujiaoyiwurendaiweibanlide,nashuirenyingzai2020nian4yue30riqianyukoujiaoyiwurenjinxingshumianqueren,buchongtigongqi2019nianduzaibendanweiyiwaiqudedezonghesuodeshouru、xiangguankouchu、xiangshoushuishouyouhuidengxinxiziliao,bingduisuotijiaoxinxidezhenshixing、zhunquexing、wanzhengxingfuze。

  (san)weituosheshuizhuanyefuwujigouhuoqitadanweijigeren(yixiacheng“shoutuoren”)banli,shoutuorenxuyunashuirenqiandingshouquanshu。

  koujiaoyiwurenhuoshoutuorenweinashuirenbanlinianduhuisuanhou,yingdangjishijiangbanliqingkuanggaozhinashuiren。nashuirenfaxianshenbaoxinxicunzaicuowude,keyiyaoqiukoujiaoyiwurenhuoshoutuorenbanligengzhengshenbao,yekezixingbanligengzhengshenbao。

  七、办理渠道

  weibianlinashuiren,shuiwujiguanweinashuirentigonggaoxiao、kuaijiedewangluobanshuiqudao。nashuirenkeyouxiantongguowangshangshuiwuju(baokuoshoujigerensuodeshuiapp)banlinianduhuisuan,shuiwujiguanjianganguidingweinashuirentigongshenbaobiaoyutianfuwu;bufangbiantongguoshangshufangshibanlide,yekeyitongguoyoujifangshihuodaobanshuifuwutingbanli。

  xuanzeyoujishenbaode,nashuirenxujiangshenbaobiaojisongzhirenzhishougudanwei(meiyourenzhishougudanweide,weihujihuozhejingchangjuzhudi)suozaisheng、zizhiqu、zhixiashi、jihuadanlieshishuiwujugonggaozhidingdeshuiwujiguan。

  八、申报信息及资料留存

  nashuirenbanlinianduhuisuanshi,chuxiangshuiwujiguanbaosongnianduhuisuanshenbaobiaowai,ruxuxiugaibenrenxiangguanjichuxinxi,xinzengxiangshoukouchuhuozheshuishouyouhuide,haiyinganguidingyibingtianbaoxiangguanxinxi。tianbaodexinxi,nashuirenxuzixihedui,quebaozhenshi、zhunque、wanzheng。

  nashuirenyijidaibannianduhuisuandekoujiaoyiwuren,xujiangnianduhuisuanshenbaobiaoyijiyunashuirenzonghesuodeshouru、kouchu、yijiaoshuiehuoshuishouyouhuidengxiangguanziliao,zinianduhuisuanqijieshuzhiriqiliucun5nian。

  九、接受年度汇算申报的税务机关

  anzhaofangbianjiujinyuanze,nashuirenzixingbanlihuoshoutuorenweinashuirendaiweibanli2019nianduhuisuande,xiangnashuirenrenzhishougudanweisuozaididezhuguanshuiwujiguanshenbao;youliangchujiyishangrenzhishougudanweide,kezizhuxuanzexiangqizhongyichudanweisuozaididezhuguanshuiwujiguanshenbao。nashuirenmeiyourenzhishougudanweide,xiangqihujisuozaidihuozhejingchangjuzhudidezhuguanshuiwujiguanshenbao。

  koujiaoyiwurenzainianduhuisuanqineiweinashuirenbanlinianduhuisuande,xiangkoujiaoyiwurendezhuguanshuiwujiguanshenbao。

  shi、nianduhuisuandetuishui、bushui

  nashuirenshenqingnianduhuisuantuishui,yingdangtigongqizaizhongguojingneikaishedefuhetiaojiandeyinxingzhanghu。shuiwujiguananguidingshenhehou,anzhaoguokuguanliyouguanguiding,zaibengonggaodijiutiaoquedingdejieshounianduhuisuanshenbaodeshuiwujiguansuozaidi(jihuisuanqingjiaodi)jiudibanlishuikuantuiku。nashuirenweitigongbenrenyouxiaoyinxingzhanghu,huozhetigongdexinxiziliaoyouwude,shuiwujiguanjiangtongzhinashuirengengzheng,nashuirenanyaoqiugengzhenghouyifabanlituishui。

  weifangbiannashuirenhuoqutuishui,nashuiren2019nianduzonghesuodeshouruebuchaoguo6wanyuanqieyiyujiaogerensuodeshuide,shuiwujiguanzaiwangshangshuiwuju(baokuoshoujigerensuodeshuiapp)tigongbianjietuishuigongneng,nashuirenkeyizai2020nian3yue1rizhi5yue31riqijian,tongguojianyishenbaobiaobanlinianduhuisuantuishui。

  nashuirenbanlinianduhuisuanbushuide,keyitongguowangshangyinxing、banshuifuwutingposjishuaka、yinxingjutai、feiyinxingzhifujigoudengfangshijiaona。

  十一、年度汇算服务

  shuiwujiguantuichuxilieyouhuafuwucuoshi,jiaqiangnianduhuisuandezhengcejieduhecaozuofudaolidu,fenleibianzhibanshuizhiyin,tongsujieshizhengcekoujing、zhuanyeshuyuhecaozuoliucheng,duoqudao、duoxingshikaizhantishitixingfuwu,bingtongguoshoujigerensuodeshuiapp、wangyeduan、12366nashuifuwurexiandengqudaotigongsheshuizixun,bangzhunashuirenjiejuebanlinianduhuisuanzhongdeyinanwenti,jijihuiyingnashuirensuqiu。

  weiheliyouxuyindaonashuirenbanlinianduhuisuan,bimianchuxianzhaduiyongdu,zhuguanshuiwujiguanjiangfenpifenqitongzhitixingnashuirenzaiquedingdeshijianduanneibanli。nashuirenruxutiqianhuoyanhoubanlide,keyushuiwujiguanyuyuehuotongguowangshangshuiwuju(baokuoshoujigerensuodeshuiapp)zaifadingnianduhuisuanqineibanli。duiyuyinnianzhang、xingdongbubiandengduliwanchengnianduhuisuancunzaiteshukunnande,nashuirentichushenqing,shuiwujiguanketigonggexinghuanianduhuisuanfuwu。

级数

全年应纳税所得额

税率(%)

速算扣除数

1

不超过36000元的

3

0

2

超过36000元至144000元的

10

2520

3

超过144000元至300000元的

20

16920

4

超过300000元至420000元的

25

31920

5

超过420000元至660000元的

30

52920

6

超过660000元至960000元的

35

85920

7

超过960000元的

45

181920


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