这些情形，需要进行个税汇算

Group 1 - Taxpayers with comprehensive income must handle tax reconciliation if they meet certain conditions, such as having prepaid taxes greater than the actual tax due and applying for a tax refund [6] - Taxpayers must also reconcile if their prepaid taxes are less than the actual tax due and do not meet the criteria for exemption from reconciliation [6] - Errors in income item application or failure of withholding agents to fulfill their obligations can lead to underreporting or non-reporting of comprehensive income for the 2025 tax year [6] Group 2 - General taxpayers providing labor dispatch services are allowed to deduct related costs from the total taxable sales amount, with both the total sales and deducted amounts clearly stated on the same invoice [11] - The tax amount on the invoice should be calculated based on the sales amount after deducting the relevant costs; otherwise, the deduction is not permitted [11] Group 3 - Non-resident enterprises providing services to clients in China must report and pay corporate income tax on income derived from services rendered entirely within China [13] - For services that occur both domestically and internationally, the income must be reasonably allocated based on factors such as workload, time spent, and costs incurred [14] - If non-resident enterprises cannot provide valid proof of income allocation, tax authorities may consider all services as having occurred within China for tax purposes [14]