提醒：6月底截止，抓紧办理

Group 1 - The core point of the article is the deadline for the 2024 individual income tax comprehensive income settlement, which is set for June 30, 2025, and emphasizes the importance of timely completion for both tax refunds and payments [1][4] - The annual settlement process involves taxpayers consolidating their income from various sources to determine the tax owed, which is subject to a progressive tax rate ranging from 3% to 45% [3] - Taxpayers who have pre-paid income tax and meet certain conditions may not need to complete the annual settlement, including those whose pre-paid tax exceeds the tax owed or whose total income is below specified thresholds [5] Group 2 - The article outlines the various channels through which taxpayers can complete their income tax settlement, including using the "Personal Income Tax" app, online tax services, or through third-party intermediaries [10] - It warns taxpayers about potential scams during the settlement period, including fraudulent messages claiming tax refunds or offering assistance for a fee, urging caution against sharing personal information [8][9]