Annual income tax settlement
Annual income minus 60,000 CNY, social insurance, special deductions, serious medical costs and donations → the annual tax due, compared with what was already withheld to give a refund or a balance.
① 年度收入（元，按全年合计的应发金额）
工资填全年应发合计（含已发奖金）；其他三项没有就留空。
汇算阶段按 80% 折算（单次 800/2000 减除只用于预扣，这里不减）。
按 80%×70% 折算。
按 80%×70% 折算。
② 税前扣除（元/年）
三险一金按个人实际缴存合计；专项附加含子女教育、继续教育、住房贷款利息 / 租金、赡养老人、3 岁以下婴幼儿照护等。
如符合条件的企业年金个人缴费、商业健康保险等，没有留空。
超过 15000 元的部分据实扣，年度上限 80000；金额以个税 APP 大病医疗明细为准。
通过符合条件的机构捐赠，扣除额以应纳税所得额的 30% 为限。
③ 已预缴税额（元/年）
全年各月预扣预缴（含年度奖金单独预缴部分）的合计；拿不准就填 0，只看年度应纳税额。
计算链（每一步都摆出来）
估算口径说明：劳务报酬等按 80% 折算、大病医疗以个税 APP 为准；年度终了后 3 月 1 日–6 月 30 日办理汇算，最终以个税 APP 年度汇算清缴结果为准。
个税年度汇算：退税 / 补税是怎么算出来的
什么是年度汇算。工资薪金、劳务报酬、稿酬、特许权使用费四项属于「综合所得」，平时按月 / 次预扣预缴，年度终了后（次年 3 月 1 日–6 月 30 日）把四项合并、按年重新算一遍，多退少补——这就是年度汇算清缴。只有工资、且全年预扣与全年应纳税额一致的，一般不用办。
收入额怎么折算。工资薪金按实际收入；劳务报酬按收入的 80%；稿酬、特许权使用费按收入的 80% 再按 70% 折算。注意：劳务报酬预扣阶段的「每次收入 800 元以下不扣、2000 元以上减 800」只用于预扣预缴，汇算阶段不再减——所以有劳务报酬的人，汇算时收入额会比「预扣时算的」高一些，可能反而补税。
扣除链条。应纳税所得额 = 综合所得收入额 − 60000（基本扣除）− 三险一金（个人部分）− 专项附加扣除（子女教育、继续教育、大病医疗、住房贷款利息 / 租金、赡养老人、3 岁以下婴幼儿照护）− 其他符合规定的扣除（如企业年金、商业健康保险），再减大病医疗据实扣除（医保目录内个人自付超 15000 元部分，上限 80000 元）与公益捐赠（以应纳税所得额 30% 为限）。结果为负按 0 计，且这部分亏损不能结转以后年度。
七级累进。3%（3.6 万以内）→ 10% → 20% → 25% → 30% → 35% → 45%（96 万以上），逐级超额累进并配速算扣除数。年中换工作的人常踩的坑：两段工资各自累计预扣，汇算合并后档位跳高而补税——不是算错了，是「两次起征点」的错觉。
关于本页的数据。收入、医疗支出与捐赠数据只在你浏览器里做算术，页面不发起任何网络请求，不写 localStorage、cookie 或网址参数，刷新即清空。本页为估算工具，不构成纳税申报依据。
FAQ
The salary calculator computes how much is withheld each month (the cumulative withholding method); this page computes what you finally owe after the annual reconciliation: full-year comprehensive income minus the 60,000 basic deduction, minus social insurance and housing fund, minus special additional deductions, minus major medical, minus other pre-tax deductions, with charitable donations deducted within the limit - giving the annual tax due, then compared with what you actually already prepaid to judge refund or top-up.
Within the medical insurance catalogue, the portion you pay out of pocket in a year is deducted at actual cost above 15,000 yuan, capped at 80,000 yuan per tax year. Take the individual tax app's major-medical itemisation as authoritative (note: out-of-pocket only - not what the pooled insurance already paid).
Donations to public-welfare causes through qualifying state organs and charitable organisations are deductible up to 30% of the taxable income you declare; the excess generally cannot be carried forward to later years (except programmes with special statutory rules - this page computes on the 30% cap).
At reconciliation they enter income at 80% of the amount; author's remuneration and royalties take a further 70% (that is, amount x 80% x 70%). The flat 800 / 2,000 yuan reductions apply only at the monthly withholding stage and are not deducted again at reconciliation.
This page is an estimate under the individual income tax law, meant to gauge direction and order of magnitude early; the final figure is whatever the individual tax app's annual reconciliation produces (the app aggregates your income and deduction records automatically). If the app's numbers differ from this page, the app governs.
No. Everything is computed locally in the browser - no requests at all, nothing written to local storage. Income and medical spending are sensitive data, so this page offers no cloud-computation option of any kind.