退钱了！明天起开始预约

Core Viewpoint - The annual "more refund, less supplement" process for personal income tax will begin, with the State Taxation Administration announcing the appointment service for the 2025 personal income tax comprehensive income settlement starting from February 25, 2026 [1][2]. Group 1: Appointment and Processing Timeline - The comprehensive income settlement for the 2025 personal income tax will take place from March 1 to June 30, 2026 [2]. - Taxpayers can make appointments through the personal income tax app starting February 25 for processing between March 1 and March 20, 2026 [1][2]. - From March 21 to June 30, 2026, taxpayers can process their settlements without an appointment [1][2]. Group 2: Tax Calculation Methods - There are two tax calculation methods: separate taxation and combined taxation [3]. - Separate taxation allows taxpayers to calculate their annual bonus without including it in their comprehensive income, using a monthly average to determine the applicable tax rate [3]. - Combined taxation involves including the year-end bonus in the comprehensive income for tax calculation [3]. Group 3: Taxpayer Guidance - For most employees, salary income exceeds year-end bonus income, making separate taxation a more favorable option due to lower applicable tax rates [6]. - Taxpayers can choose to apply both methods to determine which results in a higher refund or lower tax supplement [6].