山西：2025年度综合所得个税汇算清缴手机APP操作指引

Group 1 - The article discusses the implementation of the personal income tax comprehensive income annual settlement starting from March 21, 2026, which allows individuals to process their tax settlement without prior appointment [2][3]. - It outlines the steps for filing the comprehensive income annual settlement, including logging into the personal income tax app and selecting the appropriate options for tax declaration [4][7]. - The article emphasizes the importance of filling out the special additional deductions if applicable, and provides guidance on how to report any unreported income or insufficient tax deductions during the settlement process [9][10]. Group 2 - The article specifies that individuals who have already prepaid personal income tax and whose annual comprehensive income does not exceed 120,000 yuan or whose annual settlement tax amount does not exceed 400 yuan are exempt from filing the settlement [9]. - It details the calculation of taxable income, which includes various deductions such as expenses, tax-exempt income, and special deductions, and highlights the impact of choosing different tax calculation methods for annual bonuses [11][12]. - The article mentions that after successful submission of the tax declaration, individuals can apply for tax refunds or make tax payments as necessary, with a deadline for payment set for June 30, 2026, to avoid late fees [18].