个税退税即将启动!明起可预约→
Sou Hu Cai Jing·2026-02-24 06:01

Core Viewpoint - The announcement from the National Taxation Administration outlines the timeline and requirements for the 2025 individual income tax comprehensive income settlement, which will take place from March 1 to June 30, 2026 [1] Group 1: Tax Settlement Timeline - Taxpayers can make appointments for settlement from February 25 to March 20, 2026, via the personal income tax App [1] - From March 21 to June 30, 2026, taxpayers can settle without an appointment at any time [1] Group 2: Who Needs to Settle? - Taxpayers who have prepaid individual income tax and meet one of the following conditions must settle: - Prepaid tax amount exceeds the annual settlement tax amount and a refund is requested [4] - Comprehensive income exceeds 120,000 yuan and the tax amount due exceeds 400 yuan [5] Group 3: Who Does Not Need to Settle? - Taxpayers do not need to settle if: - The total comprehensive income for the year does not exceed 120,000 yuan, even if additional tax is due [6] - The additional tax due is less than or equal to 400 yuan [7] - The prepaid tax amount matches the annual settlement tax amount [7] - They qualify for a refund but do not apply for it [8] Group 4: How to Declare - Taxpayers can declare through the "Personal Income Tax" App or the Natural Person Electronic Tax Bureau website [8] - Declaration can also be done by the withholding agent [8] - Taxpayers may authorize third-party intermediaries to complete the annual settlement [9] - Required materials can be mailed to the designated tax authority for declaration [10] - Taxpayers can also visit the tax service hall of the competent tax authority for declaration [11]

个税退税即将启动!明起可预约→ - Reportify