What does the Annual Reconciliation and Final Settlement of Individual Income Tax on Comprehensive Income mean?
综合所得年度汇算清缴是指纳税人将全年工资薪金、劳务报酬、稿酬、特许权使用费合并，减除6万元基本费用及专项附加扣除等，计算全年应纳税额，并与预缴税额比较，确定应退或应补税额。
要点速览
- 适用对象
- 取得综合所得（含工资薪金、劳务报酬、稿酬、特许权使用费）的纳税人，以及取得境外收入的纳税人。
- 主要内容
- 汇总全年综合所得，减除6万元基本费用、专项扣除、专项附加扣除、依法确定的其他扣除及公益慈善捐赠，适用综合所得税率计算全年应纳税额，减去减免税额和已预缴税额，确定应退或应补税额。
- 注意要点
- 取得境外收入的纳税人需按规定如实申报；汇算结果可能涉及退税或补税，需在法定期限内向税务机关办理申报并结清税款。
政策原文
What does the Annual Reconciliation and Final Settlement of Individual Income Tax on Comprehensive Income mean?
For the purposes of these Measures, "comprehensive income" refers to a taxpayer's income from salary and wages, remuneration for personal services, author's remuneration, and royalties.
For the purposes of these Measures, "annual reconciliation" refers to the process where a taxpayer aggregates the total amount of comprehensive income obtained within a tax year, deducts the expenses of 60,000 yuan, special deductions, itemized deductions for specific expenditures, other deductible items determined in accordance with the law, and eligible donations made to public welfare and charitable causes, applies the individual income tax rate for comprehensive income, and subtracts the quick calculation deduction and the amount of tax reductions and exemptions to calculate the tax payable for the year
，
determines the amount of tax to be refunded or the supplementary tax payable for the tax year after further deducting the tax that has been prepaid
，
files tax with the tax authority within the statutory time limit and settles the tax payment.
The specific calculation formula is as follows:
The amount of tax to be refunded or the supplementary tax payable = [(amount of comprehensive income – 60,000 yuan – special deductions such as "three social insurances and housing provident fund" – itemized deductions for specific expenditures such as children's education – other deductible items determined by law – eligible donations made to public welfare and charitable causes) × applicable tax rate – quick calculation deduction] – amount of tax reductions and exemptions – amount of tax prepaid
Taxpayers who obtain overseas income shall declare it truthfully in accordance with relevant regulations.
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常见问题
个人所得税综合所得年度汇算怎么算？
应纳税额=[(综合所得收入-60000元-专项扣除-专项附加扣除-其他扣除-公益捐赠)×税率-速算扣除数]-减免税额-已预缴税额。结果为正需补税，为负可退税。
哪些收入属于综合所得需要汇算？
包括工资薪金、劳务报酬、稿酬、特许权使用费四项所得。
有境外收入需要参加年度汇算吗？
需要。取得境外收入的纳税人应当按照有关规定如实申报。
年度汇算中6万元是什么扣除？
这是基本减除费用，每年固定扣除60000元。
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