2月25日起预约！准备算钱了

Core Viewpoint - The annual "more refund, less supplement" tax adjustment process will begin, with the State Taxation Administration announcing that taxpayers can schedule their 2025 individual income tax comprehensive income settlement starting February 25, 2026 [1][4] Group 1: Tax Settlement Process - The comprehensive income settlement for the 2025 individual income tax will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [1] - Taxpayers can make appointments through the individual income tax app starting February 25 for settlements between March 1 and March 20, while those settling from March 21 to June 30 can do so without an appointment [1] Group 2: Tax Calculation Methods - Two tax calculation methods are available: separate taxation and combined taxation, which can affect whether a taxpayer owes additional tax or receives a refund [1] - Separate taxation allows taxpayers to calculate tax on their year-end bonus independently, using a monthly average to determine applicable tax rates and deductions [1] - Combined taxation involves including the year-end bonus in the total annual income for tax calculation [1] Group 3: Recommendations for Taxpayers - For most employees, salary income typically exceeds year-end bonus income, making separate taxation a more favorable option due to lower applicable tax rates [4] - Taxpayers are advised to choose the method that results in a higher refund or lower additional tax, and they can select each method once [4] Group 4: Compliance and Penalties - Tax authorities remind taxpayers to accurately report their income and take responsibility for the authenticity and completeness of submitted information [4] - Serious violations, such as false reporting or document tampering, will lead to strict penalties and increased scrutiny in future tax filings [4]