热点问答丨明起可预约，事关你的个税

Core Points - The announcement from the National Taxation Administration regarding the appointment time for the 2025 individual income tax comprehensive income settlement is from March 1 to June 30, 2026, with early appointment available from February 25 through the personal income tax app [1][3] Group 1: Annual Settlement Overview - The annual settlement refers to the process where taxpayers combine their total income from wages, labor remuneration, royalties, and special rights usage fees to calculate the taxable income and report it to the tax authorities for tax refund or payment [1] Group 2: Channels for Processing Annual Settlement - Taxpayers can process the annual settlement through the personal income tax mobile app, the natural person electronic tax bureau website, or in person at tax service halls. They can also authorize their employer or other entities to handle it on their behalf [2] Group 3: Appointment Process - Taxpayers wishing to process their settlement between March 1 and March 20 can make an appointment starting February 25. For the period from March 21 to June 30, no appointment is necessary [3] - The appointment process involves three steps: clicking the "make an appointment" button in the app, selecting the desired date, and submitting the appointment request [3] Group 4: Information Preparation - Taxpayers should prepare three types of information: income information (including wages and labor remuneration), special additional deduction information (such as education, medical expenses, housing loan interest, and elderly care), and bank account information [5][6] Group 5: Conditions for Annual Settlement - Taxpayers must process the annual settlement if they have prepaid taxes exceeding the annual taxable amount and are applying for a refund, or if their total income exceeds 120,000 yuan and the tax owed exceeds 400 yuan [7] - Taxpayers do not need to process the settlement if their total income is below 120,000 yuan and the tax owed is less than 400 yuan, or if their prepaid taxes match the annual taxable amount [7] Group 6: Tax Refund and Payment - Taxpayers can request a refund for overpaid taxes within three years from the date of payment, along with interest. It is advised to submit refund applications promptly after confirming income and deductions [8] - Taxpayers may need to pay additional taxes if their total income from various sources results in a higher applicable tax rate than what was prepaid [9]