哪些人群无需办理个税综合所得汇算？
纳税人在2022年已依法预缴个人所得税且符合下列情形之一的，无需办理汇算：
(一)汇算需补税但综合所得收入全年不超过12万元的；
(二)汇算需补税金额不超过400元的；
(三)已预缴税额与汇算应纳税额一致的；
(四)符合汇算退税条件但不申请退税的。
Which individuals are exempt from filing the annual final settlement of comprehensive income for individual income tax?
Taxpayers who have already prepaid their individual income tax in accordance with the law for the year 2022 and meet one of the following conditions are exempt from filing the final settlement:
(1)Those who are supposed to pay tax upon final settlement but whose total annual comprehensive income does not exceed CNY 120,000;
(2)The amount to be paid upon final settlement is less than or equal to CNY 400;
(3)The amount already prepaid is the same as the amount calculated for the final settlement;
(4) Those who meet the conditions for final settlement refund but do not apply for a refund.
哪些人群可使用简易申报功能？
2022年综合所得全年收入额不超过6万元且已预缴个人所得税的纳税人，可选择使用个税 APP及网站提供的简易申报功能，便捷办理汇算退税。
Which groups of people can use the simple declaration function?
Taxpayers with a comprehensive income of no more than 60000 yuan for the year 2022 and who have already prepaid individual income tax can choose to use the simple declaration function provided by the individual income tax app and website to conveniently handle the final tax refund.
3岁以下婴幼儿照护专项附加扣除由谁来扣除?
该项政策自2022年1月1日起实施。扣除主体是3岁以下婴幼儿的监护人，包括生父母、继父母、养父母，父母之外的其他人担任未成年人的监护人的，可以比照执行。
Who is eligible to claim the special additional deduction for the care of infants and toddlers under 3 years old?
This policy has been implemented since January 1, 2022. The deduction can be claimed by the guardian of infants and toddlers under 3 years old, including biological parents, step-parents, foster parents, and individuals other than the parents who serve as the guardian of the minor.
什么是企业所得税汇算清缴？
企业所得税汇算清缴，是指纳税人自纳税年度终了之日起5个月内或实际经营终止之日起60日内，依照税收法律、法规、规章及其他有关企业所得税的规定，自行计算本纳税年度应纳税所得额和应纳所得税额，根据月度或季度预缴企业所得税的数额，确定该纳税年度应补或者应退的税额，并填写企业所得税年度纳税申报表，向主管税务机关办理企业所得税年度纳税申报、提供税务机关要求提供的有关资料、结清全年企业所得税税款的行为。
What is the annual final settlement of corporate income tax?
The annual final settlement and payment of corporate income tax refers to the process where taxpayers, within 5 months from the end of the tax year or within 60 days from the actual date of termination of business operations, calculate their taxable income and the corresponding corporate income tax for the tax year in accordance with tax laws, regulations, and other relevant provisions. They determine the amount to be paid or refunded based on the monthly or quarterly prepayments of corporate income tax, complete the annual corporate income tax return, and submit it to the competent tax authority along with the required documents to settle the tax liability for the entire year.
汇算清缴范围？
凡属国家税务总局深圳市税务局企业所得税征管范围，按查账征收和核定应税所得率征收的居民企业所得税纳税人(以下简称“纳税人”)，无论是否在减税、免税期间，也无论盈利或亏损，均应当办理企业所得税汇算清缴。
跨地区经营汇总纳税企业在深设立的二级分支机构，按照《国家税务总局关于印〈跨地区经营汇总纳税企业所得税征收管理办法〉的公告(2012年第57号)的规定办理企业所得税汇算清缴。
纳税人
Scope of final settlement and payment
All resident corporate income tax taxpayers (hereinafter referred to as "taxpayers") who fall within the scope of corporate income tax collection and management by the Shenzhen Municipal Taxation Bureau of the State Administration of Taxation and are levied based on the audited and verified taxable income rate shall handle the final settlement and payment of corporate income tax, regardless of whether they are in the period of tax reduction or exemption, and regardless of profit or loss.
The secondary branch established in Shenzhen by enterprises engaged in cross regional operation and consolidated taxation shall handle the settlement and payment of corporate income tax in accordance with the provisions of the Announcement of the State Administration of Taxation on the Issuance of the "Measures for the Administration of the Collection of Income Tax on Enterprises Engaged in Cross regional Operation and Consolidated Taxation" (No. 57 of 2012).
小税
纳税人
汇算清缴时间？
纳税人应当自纳税年度终了之日起5个月内，进行汇算清缴。
纳税人在年度中间发生解散、破产、撤销等终止生产经营情形，需进行企业所得税清算的，应自实际经营终止之日起60日内进行汇算清缴；纳税人有其他情形依法终止纳税义务的，应当自停止生产、经营之日起60日内，向主管税务机关办理当期企业所得税汇算清缴。
小税
纳税人
Deadline for the final settlement and payment of corporate income tax
Taxpayers should complete the final settlement and payment of corporate income tax within 5 months from the end of the tax year.
If a taxpayer experiences dissolution, bankruptcy, revocation, or other termination of business operations during the tax year, they should complete the final settlement and payment within 60 days from the actual date of termination. If a taxpayer has other circumstances that legally terminate their tax obligations, they should complete the final settlement and payment of corporate income tax within 60 days from the date of ceasing production or business operations, and report it to the competent tax authority.
小税
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