Group 1 - The core point of the announcement is that the comprehensive income tax settlement for the 2025 tax year will be conducted from March 1 to June 30, 2026, with early appointment options available from February 25 [1] - Taxpayers can handle their tax settlement without an appointment at any time during the designated period [1] - Taxpayers who need to file a tax return must have pre-paid personal income tax and meet specific criteria, such as having a pre-paid tax amount greater than the annual tax amount due and applying for a tax refund [4] Group 2 - Individuals with comprehensive income exceeding 120,000 yuan and a tax amount due exceeding 400 yuan are required to file an annual settlement [5] - Certain individuals are exempt from filing if their comprehensive income does not exceed 120,000 yuan or if the tax amount due is less than 400 yuan [6][7] - Taxpayers can submit their tax returns through the "Personal Income Tax" app, the Natural Person Electronic Tax Bureau website, or by delegating a third-party intermediary [10][12]
发钱了！今起预约！
Xin Lang Cai Jing·2026-02-25 04:35