6月底截止 2024年度个税综合所得汇算抓紧办

Core Viewpoint - The 2024 individual income tax comprehensive income settlement is approaching, with the filing period set from March 1 to June 30, 2025, requiring taxpayers to summarize their annual income and expenses to determine taxable income [1] Group 1: Tax Filing Process - Taxpayers must aggregate income from wages, labor remuneration, royalties, and special rights usage fees, deduct expenses, and report to tax authorities for annual tax declaration [1] - Citizens can use the "Personal Income Tax" APP to process their tax filings, verifying personal information and income sources [1] Group 2: Tax Calculation Methods - There are two methods for calculating the annual bonus: separate taxation and combined taxation, with taxpayers advised to compare both methods using the APP to determine which yields a lower tax payment or higher refund [2] - Taxpayers who have pre-paid income tax and meet certain criteria, such as having total income not exceeding 120,000 yuan or a tax payment not exceeding 400 yuan, are exempt from filing [2] Group 3: Compliance and Penalties - Taxpayers are warned against believing in online "tax-saving secrets" and are reminded that false reporting can lead to severe penalties, including fines and potential criminal charges [3]