据国家税务总局通告，2025年度个人所得税综合所得汇算清缴办理时间为2026年3月1日至6月30日。 纳税人需在3月1日至3月20日期间办理的，可以自2月25日起通过个人所得税App提前预约；3月21日至6 月30日期间，纳税人无需预约，可以随时办理。 步骤图解↓↓↓ 什么是个税年度汇算？ 年度汇算指的是年度终了后，纳税人汇总一个纳税年度内取得的综合所得收入额，减除费用六万元以及 专项扣除、专项附加扣除、依法确定的其他扣除和符合条件的公益慈善事业捐赠后，适用综合所得个人 所得税税率并减去速算扣除数，减去减免税额后计算本年度实际应纳税额，再减去已预缴税额，确定该 纳税年度应退或者应补税额，在法定期限内向税务机关办理纳税申报并结清税款的行为。 简言之，就是在平时已预缴税款的基础上"查遗补漏，汇总收支，按年算账，多退少补"。 哪些人需要办理？ 纳税人在纳税年度内已依法预缴个人所得税，且符合下列情形之一的，需办理年度汇算： 1、已预缴税额大于年度汇算应纳税额且申请退税的。 2、纳税年度内取得的综合所得收入超过12万元且需要补税金额超过400元的。 符合下列情形之一的，无需办理年度汇算： 1、年度汇算需补税但综合所得收 ...

税务部门表示，2025年度个税汇算时间长达4个月，其间全天候24小时随时办理，纳税人办税时间充 裕，无需抢在前几天扎堆办理。纳税人如需预约办理，可在个人所得税App首页点击"去预约"按钮，选 择希望申报的日期，点击"提交预约申请"完成预约。如纳税人确有紧急情况，又没有预约到合适日期， 也可以到主管税务机关办税服务厅直接办理。据《北京晚报》报道 个税年度汇算开始预约办理。24日，记者从国家税务总局获悉，2025年度个人所得税综合所得汇算清缴 办理时间为3月1日至6月30日。纳税人在3月1日至3月20日期间办理的，可自今日起通过个人所得税App 提前预约；3月21日至6月30日期间，无需预约，可随时办理。 个税年度汇算指的是年度终了后，纳税人将全年取得的工资薪金、劳务报酬、稿酬、特许权使用费等四 项综合所得合并计算，得出应纳个税，向税务机关申报并办理退税或补税的过程。纳税人已预缴税额大 于年度汇算应纳税额且申请退税的、纳税年度内取得的综合所得收入超过12万元且需要补税金额超过 400元的，均需办理年度汇算。 ...

不过，在个税汇算这段时间，如果突然收到以下内容信息，请勿轻信！ 专业人员帮你多退税：只要提供个税App账号密码和银行卡号，就可以帮忙操作办理个税汇算退税，按 退税到账金额比例支付服务费，若没有成功不收取费用。 网警提醒：不要向陌生人提供自己的任何账号及密码。 诱导填报虚假个税信息：以"利用税收优惠政策""减轻个人负担"等为由，声称可以利用虚假资质、名义 等方式提供相关个人退税"服务"，增加退税金额等。 网警提醒：诱导填报虚假个税信息骗局具有欺诈性，会给个人财产和社会安全带来不可忽视的风险，大 家一定要提高警惕，请勿上当。 2025年度个税汇算清缴的办理时间为2026年3月1日至6月30日。如果需要在3月1日至20日期间办理，纳 税人可以从2月25日起通过个税App提前预约。 如果在3月21日至6月30日办理则无需预约，随时可办。 网警提醒：税务稽查部门开展随机抽查工作，会有严格的规定和程序，不会通过短信、QQ、微信等途 径告知纳税人提供相关资料。 提供所谓"人工退税"："税务机关工作人员"电话告知可以通过"人工退税绿色通道"，加快到账速度。要 求提供身份证、银行卡账号等个人信息进行身份核对。 网警提醒：遇到所 ...

Core Viewpoint - The article discusses the process and timeline for taxpayers to pre-book their annual comprehensive income tax settlement for 2025 through the personal income tax app, highlighting the necessary steps and conditions for filing [1][2][6]. Group 1: Appointment Process - Taxpayers can make appointments for the annual settlement from February 25 to March 20, 2026, between 6 AM and 10 PM daily [2]. - The annual settlement period is from March 1 to June 30, 2026, during which taxpayers can process their filings 24/7 without needing an appointment after March 20 [2]. Group 2: Eligibility for Annual Settlement - Taxpayers who have prepaid personal income tax and meet certain conditions must file for the annual settlement, including those who have prepaid tax exceeding the annual tax due and wish to apply for a refund, or those with comprehensive income exceeding 120,000 yuan and a tax due exceeding 400 yuan [6]. - Taxpayers are exempt from filing if their comprehensive income is below 120,000 yuan, the tax due is less than 400 yuan, the prepaid tax equals the annual tax due, or they qualify for a refund but do not apply for it [6]. Group 3: Filing and Correction Procedures - Taxpayers can reset their filing information in the app if they mistakenly modify income or deduction details by selecting "Reset Filing" in the app [8]. - If a taxpayer discovers an error after the tax authority has approved a refund application, they cannot cancel the submission but can file a correction based on the previous submission [8]. Group 4: Refund Application Issues - Several issues may lead to the rejection of a refund application, including incorrect identity information, invalid bank account details, errors in submitted data, or lack of contact information for verification by tax authorities [10]. - Taxpayers can withdraw their refund application before the tax authority completes the review, but once approved and submitted to the treasury, they must file a correction instead [11].

需要提醒的是，纳税人在个税汇算这段时间，如果突然收到诸如专业人员帮你多退税、以税务机关工作 人员身份提供所谓人工退税绿色通道、以减轻个人负担为由提供 个税年度汇算指的是年度终了后，纳税人将全年取得的工资薪金、劳务报酬、稿酬、特许权使用费等四 项综合所得合并计算，得出应纳个税，向税务机关申报并办理退税或补税的过程。纳税人已预缴税额大 于年度汇算应纳税额且申请退税的、纳税年度内取得的综合所得收入超过12万元且需要补税金额超过 400元的，均需办理年度汇算。 税务部门表示，2025年度个税汇算时间长达4个月，期间全天候24小时随时办理，纳税人办税时间充 裕，无需抢在前几天扎堆办理。纳税人如需预约办理，可在个人所得税App首页点击"去预约"按钮，选 择希望申报的日期，点击"提交预约申请"完成预约。如纳税人确有紧急情况，又没有预约到合适日期， 也可以到主管税务机关办税服务厅直接办理。 本报讯（记者 陈雪柠）个税年度汇算开始预约办理。昨天，记者从国家税务总局获悉，2025年度个人 所得税综合所得汇算清缴办理时间为3月1日至6月30日。纳税人在3月1日至3月20日期间办理的，可自今 日起通过个人所得税App提前预约；3月2 ...

纳税人在纳税年度内已依法预缴个人所得税且符合下列情形之一的，无需办理年度汇算：（1）年度汇 算需补税但综合所得收入全年不超过12万元的；（2）年度汇算需补税金额不超过400元的；（3）已预 缴税额与年度汇算应纳税额一致的；（4）符合年度汇算退税条件但不申请退税的。 符合下列情形之一的，纳税人需办理年度汇算：（1）已预缴税额大于年度汇算应纳税额且申请退税 的；（2）纳税年度内取得的综合所得收入超过12万元且需要补税金额超过400元的。 2025年度个税汇算即将开始。2月24日，记者从国家税务总局获悉，2025年度个人所得税综合所得汇算 清缴办理时间为3月1日至6月30日。纳税人需在3月1日至3月20日期间办理的，可自2月25日起通过个人 所得税APP提前预约；3月21日至6月30日期间，纳税人无需预约，可随时办理。 个税年度汇算指的是年度终了后，纳税人将全年取得的工资薪金、劳务报酬、稿酬、特许权使用费等四 项综合所得合并计算，得出应纳个税，向税务机关申报并办理退税或补税的过程。 预约办理步骤 税务部门提醒，2025年度个税汇算时间长达4个月，期间全天候24小时随时办理，纳税人办税时间充 裕，无需抢在前几天扎堆办 ...

小伙伴们注意啦 自2026年2月25日起 纳税人可通过个人所得税App 预约办理 办理时间 ✅正式办理期 2026年3月1日至6月30日。 ✅预约办理期 2026年2月25日至3月20日（仅限预约3月1日至3月20日办理）。 ✅自由办理期 2026年3月21日至6月30日（无需预约，随时办理）。 已预缴税额大于年度汇算应纳税额且申请退税的 纳税年度内取得的综合所得收入超过12万元且需要补税金额超过400元的 ✅纳税人在纳税年度内已依法预缴个人所得税，且符合下列情形之一的，无需办理年度汇算： 年度汇算需补税但综合所得收入全年不超过12万元的 年度汇算需补税金额不超过400元的 已预缴税额与年度汇算应纳税额一致的 符合年度汇算退税条件但不申请退税的 预约方式 ✅预约入口 2025年度个人所得税综合所得汇算清缴 个税年度汇算 年度汇算指的是年度终了后，纳税人将全年取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得合并计算，得出应纳个人所得税，向税务机 关申报并办理退税或补税的过程。 ✅符合下列情形之一的，纳税人需办理年度汇算： 阅读提示后点击"开始预约"，选择可选日期并提交申请，系统显示"已成功预约"即完成 ...

Group 1 - The article provides a step-by-step guide for individuals with disabilities to apply for personal income tax reductions through the "Personal Income Tax" app, emphasizing the importance of accurate information entry [3][4]. - It specifies that the reported tax reduction amount cannot exceed the taxable income amount, with a maximum reduction of 6,000 yuan applicable if the taxable income exceeds this threshold [4]. - The article highlights the need to confirm the accuracy of the reported tax reduction before completing the tax declaration process [4]. Group 2 - The article discusses the requirements for issuing VAT invoices, stating that invoices must be complete and match the actual transaction details, and buyers have the right to refuse non-compliant invoices [9]. - It outlines the consequences of accepting non-compliant invoices, which cannot be used for tax deductions according to the relevant tax regulations [11]. - The article warns against the illegal transfer or borrowing of invoices, which is prohibited under the invoice management regulations [12]. Group 3 - The article explains the tax declaration process for companies undergoing bankruptcy, detailing the obligations to report owed taxes and penalties during the bankruptcy proceedings [17]. - It mentions that the appointed administrator can handle tax matters on behalf of the company during the bankruptcy process, including issuing invoices as necessary [17]. - The article clarifies that tax debts and penalties are to be reported according to bankruptcy law, with specific provisions for interest arising from special tax adjustments [17].

Core Viewpoint - The article provides a step-by-step guide for individuals on how to correct their personal income tax declaration for the year 2024, specifically addressing issues related to labor remuneration income and the corresponding invoices [2][4][8]. Group 1: Tax Declaration Process - The first step involves querying the total amount of labor invoices issued during the tax year by using the personal income tax app [2][3]. - The second step requires individuals to add the total amount of labor invoices issued to their tax declaration, ensuring that any previous submissions are corrected if necessary [4][5]. - After entering the relevant labor remuneration information, individuals must verify the accuracy of the total amounts before completing the declaration [6][7][8].

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which allows taxpayers to either receive refunds for overpaid taxes or pay additional taxes if underpaid, with a deadline approaching on June 30, 2024 [1][2]. Group 1: Tax Reconciliation Process - The annual personal income tax reconciliation, or "individual income tax annual settlement," is a process where taxpayers reassess their pre-paid tax amounts to determine if they owe more or are eligible for a refund [1]. - The reconciliation period runs from March 1 to June 30 each year, and taxpayers are encouraged to report any eligible deductions related to childcare, education, medical expenses, housing loans, rent, and elder support to maximize potential refunds [1][2]. Group 2: Filing Methods and Requirements - Taxpayers can file their annual reconciliation through various methods, including the official personal income tax APP and website, which offer pre-filled forms for convenience [2]. - Certain taxpayers are exempt from filing if their total annual income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan, among other conditions [2]. Group 3: Fraud Awareness and Legal Compliance - The article warns taxpayers about potential scams related to tax refunds, advising them to use official channels and avoid sharing personal information with unknown parties [2][3]. - Taxpayers are reminded of their legal obligation to report income accurately, as attempts to evade taxes can lead to severe penalties, including fines and criminal charges [3][4]. Group 4: Regulatory Oversight - Tax authorities have implemented a comprehensive regulatory system to monitor compliance, utilizing data integration and risk analysis to detect fraudulent activities [4]. - Recent cases of individuals being penalized for failing to accurately report their taxes highlight the importance of adhering to tax laws and the consequences of non-compliance [4].