{"editorial":{"content_id":"e224dff7-1d34-44af-892b-43495cccc104","slug":"article-20260423-247e26","content_type":"news","title":"巴西税务局开放4月所得税申报差错批次查询","summary":"巴西联邦税务局于4月23日开放4月所得税申报差错批次查询，约41.5万名纳税人可获5.922亿雷亚尔退税，其中优先群体获2.568亿雷亚尔，付款将于4月30日进行。","body":"巴西联邦税务局于4月23日上午10点开放4月所得税申报差错批次查询，约41.5万名曾进入申报差错系统并已纠正问题的纳税人可查询是否获得退税。该批次还包括往年遗留退税，总计415,277名纳税人将获得5.922亿雷亚尔退税，其中2.568亿雷亚尔将优先支付给法律规定的优先群体。付款将于4月30日进行。\n\n巴西联邦税务局于4月23日上午10点开放4月所得税申报差错批次查询，约41.5万名曾进入申报差错系统并已纠正问题的纳税人可查询是否获得退税。该批次还包括往年遗留退税，总计415,277名纳税人将获得5.922亿雷亚尔退税，其中2.568亿雷亚尔将优先支付给法律规定的优先群体。退税分配如下：334,614人使用预填申报和/或选择通过Pix收款；32,231人无优先权；28,572人年龄在60至79岁；10,521人主要收入来源为教师职业；4,731人年龄超过80岁；4,608人为身体或精神残疾或患有严重疾病者。查询可通过税务局网站或移动应用进行，具体路径为点击“我的所得税”然后点击“查询退税”。付款将于4月30日进行，存入申报时提供的银行账户或CPF类型的Pix密钥。若未在名单中，纳税人需登录e-CAC查看申报摘要，发现未决问题可提交修正申报并等待后续批次。若因账户问题未能收到退税，款项将在巴西银行保留最多一年，纳税人可通过银行门户或电话安排转账至本人名下账户。一年后未领取，需通过e-CAC门户，在“申报与明细”菜单下选择“我的所得税”并点击“申请未在银行网络领取的退税”进行申请。","why_it_matters":"直接影响约41.5万纳税人的退税权益，提供查询与补救操作指引。","cbi_observation":"该批次退税金额较大且包含优先群体分配规则，纳税人需及时查询并确认账户信息，避免因账户问题延误收款。","direction_tag":"巴西","primary_category":"税务合规","secondary_topics":["税务","政策","金融"],"content_level":"编辑整理","event_type":"政策发布","audience_tags":["在巴中资企业","税务合规负责人","对巴西感兴趣的普通读者"],"event_location":"在巴西纳税的个人及企业、优先群体（老人、教师、残障人士）","verification_status":"unverified","published_at":"2026-04-23T17:01:01.514Z","display_date":"2026-04-23","source_published_at":null,"source_url":"https://agenciabrasil.ebc.com.br/economia/noticia/2026-04/receita-abre-consulta-lote-da-malha-fina-do-imposto-de-renda","source_name":"Agência Brasil — Economia","source_language":"pt","author_name":"Clara Lin","risk_level":"low","risk_flags":["tax_risk","compliance_risk"],"opportunity_flags":[],"trend_signals":[]},"intelligence":null,"meta":{"canonical_url":"https://chinabrazilinsight.com/news/article-20260423-247e26","api_url":"https://chinabrazilinsight.com/api/public/content/article-20260423-247e26","markdown_url":"https://chinabrazilinsight.com/api/public/content/article-20260423-247e26?view=markdown","json_url":"https://chinabrazilinsight.com/api/public/content/article-20260423-247e26?view=json","last_updated":"2026-04-23T17:01:17.253Z","platform":"China Brazil Insight","platform_url":"https://chinabrazilinsight.com"}}