Recently the State Tax Bureau announced its yearly notice on the Individual Income Tax of 2022. There are several points to take away:
近期国家税务总局发布了关于2022年个税清缴的通知。以下关键点需要注意:
Refundable or payable tax=
[(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one fund" - special additional deductions such as children's education - other deductions determined by law - eligible donations to public) × Applicable tax rate - quick calculation deduction] - prepaid tax
应退或应补税额=[（综合所得收入额-60000元-“三险一金”等专项扣除-子女教育等专项附加扣除-依法确定的其他扣除-符合条件的公益慈善事业捐赠）×适用税率-速算扣除数]-已预缴税额
Circumstances without final settlement
（1） The consolidated income does not exceed 120,000 yuan in the whole year, but the final settlement requires supplementary tax;
（2） The amount of supplementary not more than 400 yuan;
（3） The prepaid tax amount is consistent with the final tax payable;
（4） Those do not apply for tax refund.
无需办理汇算的情形
（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）不申请退税的。
Situations requiring final settlement
（1） The prepaid tax amount is greater than payable and the tax refund is applied for;
（2） The comprehensive income obtained in 2022 is more than 120,000 yuan and the amount of supplementary tax required for final settlement is more than 400 yuan.
需要办理汇算的情形
（一）已预缴税额大于汇算应纳税额且申请退税的；
（二）2022年取得的综合所得收入超过12万元且汇算需要补税金额超过400元的。
The final settlement in 2022 will be handled from March 1 to June 30, 2023.
2022年度汇算办理时间为2023年3月1日至6月30日。
From January 1, 2019 to December 31, 2023, foreign individuals who meet the personal conditions of residents can choose to enjoy the special additional deduction of individual income tax, and can also choose to enjoy the preferential policies of housing subsidies, language training fees, children's education fees and other subsidies, but not at the same time. Once selected, foreign individuals may not change within a tax year.
自2019年1月1日至2023年12月31日，外籍个人符合居民个人条件，可以选择享受个人所得税专项附加扣除，也可以选择享受住房补贴、语言训练费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。