From March 1 to June 30, 2024, the 2023 annual reconciliation of individual income tax comprehensive income will be ushered in. The State Administration of Taxation recently issued the Announcement on Handling the Final Settlement of Individual Income Tax for 2023 (Announcement No. 2 [2024] of the State Administration of Taxation) to clarify the relevant matters.
What are the channels through which taxpayers can apply for annual tax settlement? What information do I need to submit and how long will I keep it? Let's find out
Handling channels
For the convenience of taxpayers, the tax authorities provide taxpayers with efficient and fast online tax channels. Taxpayers are given priorityIndividual income tax app and **For the final settlement, the tax authorities will provide taxpayers with pre-filling services for the items in the declaration form; If it is inconvenient to handle it through the above methods, it can also be passedBy mailor toTax Service DepartmentTransact.
If the taxpayer chooses to file the declaration by mail, the taxpayer shall send the declaration form to the address announced by the tax bureau of the province, autonomous region, municipality directly under the Central Government and the city specifically designated in the state plan where the in-charge tax authorities are located as determined in the Announcement.
Retention of declaration information and materials
If taxpayers need to modify their relevant basic information and add deductions or tax incentives to enjoy the final settlement, they should also fill in the relevant information and provide supporting materials in accordance with the regulations. Taxpayers need to check carefully to ensure that the information filled in is true, accurate and complete.
Taxpayers and agencies handling final settlement shall respectively submit relevant materials such as special additional deductions and tax preferential materials from the date of the end of the final settlement periodRetain for 5 years
Units with equity (** incentives (including equity incentives for employees by domestic enterprises with the equity of overseas enterprises as the target), cash rewards for the transformation of on-the-job scientific and technological achievements, etc., shall report and file in accordance with relevant regulations. At the same time, if a taxpayer obtains equity incentives from the same unit multiple times in a tax year, the withholding tax shall be calculated by the unit on a consolidated basis. If a taxpayer obtains equity incentives from different units in a tax year, he or she may provide the relevant information of the equity incentives obtained by the previous unit to the current unit and calculate and withhold the tax on a consolidated basis, or it can file a consolidated declaration with the tax authorities from March 1 to June 30 of the following year. 
*: State Administration of Taxation WeChat Editor: Zeng Lu Editor: Kong Wei Editor: Tieliu**Please indicate**.
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