2025年综合所得个税汇算，明起可预约办理；网警提醒：遇到所谓的“人工退税”来电时，要保持警惕，不要相信所谓的“人工退税”

Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the year 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement through the personal income tax App starting from February 25, 2026, for those who wish to settle between March 1 and March 20, 2026 [1] Group 1: Eligibility for Settlement - Taxpayers who have pre-paid personal income tax and meet one of the following conditions must complete the annual settlement: - The pre-paid tax amount exceeds the annual settlement tax amount and a refund is requested - The comprehensive income for the tax year exceeds 120,000 yuan and the amount due exceeds 400 yuan [4] Group 2: Exemptions from Settlement - Taxpayers are exempt from the annual settlement if: - The comprehensive income for the year does not exceed 120,000 yuan despite needing to pay additional tax - The additional tax amount does not exceed 400 yuan - The pre-paid tax amount matches the annual settlement tax amount - They meet the conditions for a tax refund but do not apply for it [5] Group 3: How to File - Taxpayers can file their settlement through the "Personal Income Tax" App or the Natural Person Electronic Tax Bureau website - Filing can also be done by the withholding agent or through a third-party intermediary - Required documents can be mailed to the designated tax authority or filed in person at the local tax service hall [6] Group 4: Fraud Warnings - Taxpayers are advised to be cautious of fraudulent messages during the settlement period, including: - Offers from professionals claiming they can help with refunds in exchange for personal information [7] - Inducements to submit false tax information under the guise of tax benefits [9] - Contact from individuals posing as tax audit personnel requesting personal information [10] - Claims of expedited refunds through "artificial tax refund green channels" [11]