退钱啦！2025年度个税汇算今天起可预约办理

Core Points - The announcement from the National Taxation Administration states that the annual personal income tax settlement for 2025 will officially start on March 1, 2026, and the processing period will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 to March 20, 2026, via the personal income tax APP, while no appointment is needed from March 21 to June 30, 2026 [1] Group 1: Annual Settlement Overview - The annual settlement refers to the process where taxpayers summarize their comprehensive income, including wages, labor remuneration, royalties, and fees for the use of rights, to calculate tax and settle any refunds or additional taxes owed [4] - The calculation formula for the tax refund or payment due is provided, which includes various deductions and applicable tax rates [4] Group 2: Exemptions from Settlement - Taxpayers who have already prepaid personal income tax and meet certain conditions, such as having an annual comprehensive income not exceeding 120,000 yuan or a tax payment due of less than 400 yuan, are exempt from the annual settlement [5] Group 3: Conditions Requiring Settlement - Taxpayers must settle if they have prepaid more tax than the actual tax due and wish to apply for a refund, or if they have prepaid less than the actual tax due and do not meet the exemption criteria [8] - Different taxation methods for "year-end bonuses" can affect whether a taxpayer owes additional tax or is eligible for a refund, allowing for flexibility in choosing the more beneficial option [8]