CCTV News: According to the website of the State Administration of Taxation, in order to thoroughly implement the relevant arrangements of the Third Plenary Session of the 20th Central Committee of the Communist Party of China and promote the normalization of the reconciliation of comprehensive income from personal income tax, the State Administration of Taxation officially issued the "Regulations on the Reconciliation and Clearing of Comprehensive Income from Personal Income Tax" (hereinafter referred to as the "Measures") on February 26. The Measures have a total of six chapters and thirty-seven articles, mainly including: general provisions, settlement and settlement preparations and related matters, settlement and settlement and settlement processing and services, tax refund (subsidy) tax, management measures, legal responsibilities, and appendixes. For details, please log in to the official website of the State Administration of Taxation to check.

It is understood that on the basis of comprehensive and systematic summary of previous reconciliation and settlement, the Measures have fully absorbed the opinions and suggestions put forward by taxpayers and all sectors of society, and have consolidated measures in the form of systems to achieve obvious implementation results and have good taxpayers' feelings in recent years, and further improved the relevant tax-related service management system. For example, reservation processing and other services are provided in the early stage of reconciliation, which facilitates taxpayers to handle quickly. In addition, the "Measures" issued this time are different from the previous normative documents issued for one year before the settlement period each year, but are adjusted to departmental regulations that "manage long-term", which further stabilizes social expectations and is more conducive to the standardization of settlement and settlement work.

The "Measures" with higher legal effect levels have been issued, and the rights and obligations of all parties in the reconciliation and settlement process have been clearly defined, providing better legal guarantees for the management of related tax-related services. For example, the Measures require tax authorities and staff to keep personal tax-related information confidential in accordance with the law, and list legal relief channels when taxpayers’ legitimate rights and interests are infringed.

The Measures further demonstrate the taxpayer-centered service concept, making personal income tax reconciliation easier. For example, the tax authorities rely on the personal income tax APP and website to provide pre-filling services for declaration form items to help taxpayers to handle reconciliation and settlement easily; at the same time, if special taxpayers who have difficulties in completing reconciliation and settlement independently make an application, the tax authorities can provide them with personalized and convenient services.

It is understood that in order to implement the Measures and facilitate taxpayers to have a deeper understanding of personal income tax reconciliation work, the State Administration of Taxation has prepared the "2024 Personal Income Tax Comprehensive Income Reconciliation and Clearing Questions and Answers" and the "Case of Personal Income Tax Comprehensive Income Reconciliation and Clearing Tips". The former is mainly answered in combination with common questions consulted by taxpayers; the latter is mainly summarized and summarized in combination with taxpayers’ errors or false reporting cases found in recent years, informing taxpayers of common and easy-to-make mistakes in reconciliation, and reminding taxpayers to fill in the reporting standardized and avoid violations.

Shi Zhengwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, pointed out that the Measures clearly define the specific rules for reconciliation and settlement in the form of departmental regulations, solidify the effective measures taken in previous practice in the form of systems, further clarify the rights and responsibilities of both parties, protect the legitimate rights and interests of taxpayers, and better stabilize social expectations, marking that my country's tax reform, which combines comprehensive and classified personal income tax, has moved towards a more standardized and legal stage.

A relevant person in charge of the Income Tax Department of the State Administration of Taxation said that in the next step, the tax department will continue to strengthen tax counseling and optimize tax payment services on the basis of optimizing the various functions of the personal income tax APP, and provide taxpayers with a more accurate and efficient service experience.