个税年度汇算明起预约！这些坑千万别踩→

Group 1 - Taxpayers can make appointments for annual tax settlement from February 25 to March 20 through the personal income tax App, while from March 21 to June 30, no appointment is needed [1] - Taxpayers who have pre-paid personal income tax and meet certain conditions are required to file an annual settlement [4] - Specific conditions under which taxpayers do not need to file an annual settlement include having pre-paid tax amounts greater than the annual settlement tax amount and applying for a tax refund [8] Group 2 - Taxpayers can file their annual settlement through the "Personal Income Tax" App, the Natural Person Electronic Tax Bureau website, or by delegating a third-party agency [9] - There are various fraudulent schemes targeting taxpayers, including false claims of tax refunds and artificial tax services, which should be approached with caution [10][11]