2025年度个税汇算申报流程（简易申报&标准申报）

Core Viewpoint - The article provides a detailed guide on the process of filing personal income tax for the year 2025, emphasizing the importance of understanding the simplified and standard declaration methods for tax returns [1][3]. Summary by Sections Simplified Declaration - Taxpayers with an annual income not exceeding 60,000 yuan and who have prepaid personal income tax can use the simplified declaration method during the tax settlement period [3]. - The process includes entering the declaration page via the app, verifying personal information, and submitting the application for tax refund if applicable [4][5]. Standard Declaration - Taxpayers with an annual income exceeding 60,000 yuan will automatically switch to the standard declaration mode, requiring complete information to be filled out [6]. - The steps involve initiating the declaration, verifying personal and income information, and calculating tax obligations [7][11][12]. Tax Refund and Payment - After successful submission, taxpayers can apply for a tax refund by selecting a bank account for the refund [13]. - If there is a tax amount owed, taxpayers must follow the payment process to settle the due amount [14]. Important Dates - The tax settlement period for the 2025 income tax is from March 1 to June 30, 2026, with the refund process available from March 21 to June 30 without the need for an appointment [1].