6月30日截止！个税退税、补税年度汇算即将截止！（附办理指南）

Group 1 - The deadline for individual income tax annual reconciliation is June 30, and it can be processed 24/7 [1] - Taxpayers who need to file annual reconciliation include those with prepaid tax amounts exceeding the annual tax liability and those with comprehensive income exceeding 120,000 yuan and a tax due exceeding 400 yuan [2] - Taxpayers who do not need to file include those with comprehensive income not exceeding 120,000 yuan and those whose tax due is less than 400 yuan [2] Group 2 - The annual reconciliation process consists of several steps: income confirmation, special additional deductions, bank information confirmation, and tax declaration [4][25] - The first step involves confirming income information to ensure accuracy [13] - The second step allows taxpayers to apply for special additional deductions, which can reduce tax liabilities [18][24] Group 3 - Special additional deductions include various categories such as child education, continuing education, major medical expenses, housing loan interest, and rental expenses [7] - The deduction standards vary, for example, child education allows for a deduction of 24,000 yuan per child per year [7] - Taxpayers can access the personal income tax app to manage their deductions and filing [8][26]