国家税务总局

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

国家税务总局公告2019年第44号

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。

十、年度汇算的退税、补税

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。

tecigonggao。

anhuiyikedaxuelinchuangyixueyuan

caiwuchu

2020nian4yue1ri