《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》
发布时间:2020-01-14

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