如何下载使用个人所得税App？操作步骤

Group 1 - The article provides a step-by-step guide on how to download and use the Personal Income Tax App for the 2025 annual income tax settlement [2][3][4] - It details the installation process for Android users, including searching for the app in the software store and clicking "Install" [4][6] - After installation, users are instructed to agree to the privacy policy and log in or register to access their personal information [6][8][10] Group 2 - The article includes a Q&A section where a manufacturing company inquires about the timing of income recognition for tax purposes related to a prepayment received in 2025 for goods delivered in 2026 [17] - The response clarifies that income should be recognized when the goods are delivered and accepted, which in this case is in 2026, following the accrual basis of accounting [19][20] - It emphasizes that the recognition of sales revenue must adhere to specific criteria, including the transfer of risks and rewards, and the ability to reliably measure the income [20]