2025年度个人所得税综合所得汇算清缴操作指南

Group 1 - The 2025 individual income tax comprehensive income settlement will begin on March 1, 2026, and the processing period will last until June 30, 2026 [2][3] - Taxpayers can make appointments for settlement from March 1 to March 20, 2026, via the personal income tax APP, while no appointment is needed from March 21 to June 30, 2026 [7][9] - If taxpayers have already prepaid individual income tax and their total comprehensive income does not exceed 120,000 yuan or the tax amount due is less than 400 yuan, they may be exempt from the annual settlement [7][30] Group 2 - The system provides an appointment service to enhance the tax filing experience during the initial phase of the annual settlement [7] - Taxpayers must confirm their personal information and income sources during the filing process [12][21] - The calculation of taxable income will be automatically performed by the system based on the information provided by the taxpayer [23][27] Group 3 - Taxpayers can choose how to tax their annual bonuses, either by including them in comprehensive income or taxing them separately [16] - After confirming the income and deductions, taxpayers can proceed to the tax calculation page to determine if they owe taxes or are eligible for a refund [27][29] - If a taxpayer needs to pay additional taxes, they can do so through the tax payment page [29]