2025年度个税汇算开始了，手把手教你掌上办！操作步骤

Group 1 - The article discusses the process of filing the annual comprehensive income tax return for the year 2025, highlighting the importance of understanding the requirements and conditions for tax filing [3][4][5] - Taxpayers with annual comprehensive income not exceeding 120,000 yuan or those whose tax payable does not exceed 400 yuan are exempt from filing the annual return [3] - The article emphasizes the need for taxpayers to accurately report their income, deductions, and any unreported income during the tax return process [4][5] Group 2 - It outlines the steps for taxpayers to confirm their basic information and income sources, including the selection of their employment unit or primary income source [4] - The article explains the calculation of taxable income, detailing the formula: Taxable Income = Income - Expenses - Tax-exempt Income - Deductions [4][5] - Taxpayers are advised to carefully review their reported income and deductions to avoid errors before proceeding with the tax return [5]