个税年度汇算开始预约！这些事项要注意

Core Viewpoint - The article discusses the process and timeline for taxpayers to pre-book their annual comprehensive income tax settlement for 2025 through the personal income tax app, highlighting the necessary steps and conditions for filing [1][2][6]. Group 1: Appointment Process - Taxpayers can make appointments for the annual settlement from February 25 to March 20, 2026, between 6 AM and 10 PM daily [2]. - The annual settlement period is from March 1 to June 30, 2026, during which taxpayers can process their filings 24/7 without needing an appointment after March 20 [2]. Group 2: Eligibility for Annual Settlement - Taxpayers who have prepaid personal income tax and meet certain conditions must file for the annual settlement, including those who have prepaid tax exceeding the annual tax due and wish to apply for a refund, or those with comprehensive income exceeding 120,000 yuan and a tax due exceeding 400 yuan [6]. - Taxpayers are exempt from filing if their comprehensive income is below 120,000 yuan, the tax due is less than 400 yuan, the prepaid tax equals the annual tax due, or they qualify for a refund but do not apply for it [6]. Group 3: Filing and Correction Procedures - Taxpayers can reset their filing information in the app if they mistakenly modify income or deduction details by selecting "Reset Filing" in the app [8]. - If a taxpayer discovers an error after the tax authority has approved a refund application, they cannot cancel the submission but can file a correction based on the previous submission [8]. Group 4: Refund Application Issues - Several issues may lead to the rejection of a refund application, including incorrect identity information, invalid bank account details, errors in submitted data, or lack of contact information for verification by tax authorities [10]. - Taxpayers can withdraw their refund application before the tax authority completes the review, but once approved and submitted to the treasury, they must file a correction instead [11].