事关你的钱包！这笔钱可退，今起预约→（附具体步骤）

Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the year 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement from February 25 to March 20, 2026, and from March 21 to June 30, 2026, they can settle without an appointment [1] Group 1: Who Needs to Settle - Taxpayers who have prepaid personal income tax and meet one of the following conditions must settle: the prepaid tax amount exceeds the annual settlement tax amount and they apply for a tax refund, or their comprehensive income exceeds 120,000 yuan and the tax amount due exceeds 400 yuan [4] Group 2: Who Does Not Need to Settle - Taxpayers do not need to settle if their comprehensive income for the year does not exceed 120,000 yuan and they owe tax [5] - Taxpayers do not need to settle if the tax amount due does not exceed 400 yuan [6] - Taxpayers do not need to settle if the prepaid tax amount equals the annual settlement tax amount [7] - Taxpayers who meet the conditions for a tax refund but do not apply for one do not need to settle [8] Group 3: How to Declare - Taxpayers can declare through the "Personal Income Tax" app or by logging into the individual electronic tax bureau website [9] - Declaration can also be done collectively by the withholding agent [10] - Taxpayers may authorize a third-party intermediary or individual to complete the annual settlement [11] - Required materials can be mailed to the designated tax authority for declaration [12] - Taxpayers can also declare in person at the tax service hall of the competent tax authority [13]