明日开始预约！2025年度个税汇算清缴办理指南→

Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the 2025 fiscal year will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement from February 25 to March 20, 2026, through the personal income tax app, while no appointment is needed from March 21 to June 30, 2026 [1] Group 1: Who Needs to Settle - Taxpayers who have prepaid personal income tax and meet certain conditions must complete the annual settlement [4] - Those whose comprehensive income exceeds 120,000 yuan and need to pay more than 400 yuan in tax must also settle [5] Group 2: Exemptions from Settlement - Taxpayers whose total comprehensive income does not exceed 120,000 yuan and need to pay additional tax but the amount is less than or equal to 400 yuan are exempt from settlement [6][7] - Taxpayers whose prepaid tax amount equals the annual settlement tax amount are also exempt [8] - Those who qualify for a tax refund but do not apply for it are exempt from settlement [9] Group 3: How to Declare - Taxpayers can declare through the "Personal Income Tax" app or the Natural Person Electronic Tax Bureau website [10] - Employers can submit declarations on behalf of their employees [11] - Taxpayers may authorize third-party intermediaries or individuals to complete the annual settlement [12] - Required documents can be mailed to the designated tax authority for declaration [13] - Taxpayers can also declare in person at the tax service hall of the competent tax authority [14]