国家税务总局关于2025年度个人所得税综合所得汇算清缴预约办理时间的通告国家税务总局通告2026年第1号

Group 1 - The announcement from the State Taxation Administration specifies that the personal income tax comprehensive income settlement for the year 2025 will be conducted from March 1 to June 30, 2026, with appointment services available for taxpayers [2] - Taxpayers wishing to handle their tax settlement between March 1 and March 20 can make appointments starting from February 25, while those settling from March 21 to June 30 can do so without an appointment [2] Group 2 - Individual businesses can enjoy a 50% reduction in personal income tax for annual taxable income not exceeding 2 million yuan [9] - This tax reduction policy can be combined with other existing personal income tax preferential policies for individual businesses [10] - Key groups such as disabled individuals, elderly, veterans, and poverty alleviation populations can also benefit from this tax reduction policy [11] Group 3 - Individual businesses must assess their annual taxable income based on the situation at the end of the reporting period for prepayment of taxes, and adjustments will be made during the annual settlement [11] - If an individual business earns income from multiple sources, they must consolidate their income for the annual tax declaration to recalculate the tax reduction amount [11] - The tax authority will provide pre-filled services for tax reduction amounts and reporting forms for individual businesses that file through the electronic tax bureau [11]