6月底截止！没填报的要抓紧！（个人所得税）

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which is set to conclude on June 30, 2024, and provides guidance on how to complete the filing efficiently [1]. Group 1: Filing Process - Taxpayers can now file their annual income tax reconciliation without prior appointment by logging into the personal income tax app [1]. - The article outlines the steps for filing, including selecting the reporting year and entering income and deductions [5][10]. - It highlights the necessity of reviewing the pre-filled data and understanding the tax calculation process before submission [7][15]. Group 2: Special Deductions - Taxpayers are encouraged to fully utilize special additional deductions, which can significantly impact the final tax amount [19]. - Specific deductions such as medical expenses and year-end bonuses should be reported accurately to maximize potential refunds or minimize tax liabilities [19][20]. - The article notes that taxpayers with certain conditions may be exempt from filing if their income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan [20]. Group 3: Important Reminders - Taxpayers should ensure that all income and deductions are accurately reported to avoid errors that could lead to penalties [19]. - The article advises that if a taxpayer has already prepaid taxes and their total income is below the threshold, they may not need to file [20]. - It also mentions that any tax owed must be paid by June 30, 2025, to avoid late fees [18].