The 2023 annual individual income tax comprehensive income reconciliation, which will start on March 1, has the following major changes from previous years:
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First, in the "Handling Methods" section of Article 6, the time for confirmation of the final settlement agency will be further extended. If the taxpayer has the need to handle the transaction, it is no longer required to confirm the entrustment relationship with the unit before April 30, so as to leave enough time for the taxpayer and the unit to handle the final settlement.
Second, in the part of Article 8 "Declaration Information and Data Retention", the separate taxation policy for equity incentives will be extended to the end of 2027. If a taxpayer obtains more than two (including two) equity incentives in a tax year, the tax shall be calculated on a consolidated basis.
Third, in the part of "tax refund (supplementation)" in Article 10, the provisions on the delivery of relevant documents for taxpayers who have not declared and paid back taxes in full have been further clarified, so as to urge taxpayers who have not declared and paid taxes in full to fulfill their tax obligations in accordance with the law.
Fourth, in the "final settlement service" part of Article 11, the system of making an appointment for tax processing has been further improved. Considering the late Spring Festival holiday this year, the starting time of the final settlement appointment for tax processing will be adjusted to February 21.
