Core Points - The annual "more refund, less supplement" process for personal income tax is set to begin, with the State Taxation Administration announcing that taxpayers can make appointments for the 2025 annual comprehensive income tax settlement starting February 25, 2026 [1][2][4] Group 1: Appointment and Processing Details - The comprehensive income tax settlement for the 2025 tax year will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [2][4] - Taxpayers wishing to process their taxes between March 1 and March 20 can make appointments via the "Personal Income Tax" app starting February 25; from March 21 to June 30, no appointment is necessary [2][4] Group 2: Tax Calculation Methods - There are two methods for tax calculation: separate taxation and combined taxation. Separate taxation allows for year-end bonuses to be calculated independently from the annual comprehensive income, potentially resulting in a lower tax rate [5][8] - Combined taxation involves including year-end bonuses in the annual comprehensive income for tax calculation, which may lead to a higher tax rate [5][8] Group 3: Taxpayer Responsibilities - Tax authorities remind taxpayers to accurately report their income tax settlements and take responsibility for the authenticity and completeness of the submitted information [10]
@厦门人,这笔钱可退,本周三开始预约
Sou Hu Cai Jing·2026-02-23 06:39