Core Viewpoint - The article discusses the updated procedures for handling employee information in the Natural Person Electronic Tax Bureau (withholdings end), specifically focusing on the process for managing departing employees and the necessary steps for reporting their information [2][4][6]. Group 1: Individual Employee Processing - To process a single departing employee, log into the Natural Person Electronic Tax Bureau, navigate to the "Personnel Information Collection" section, and enter the employee's departure date before saving the information [4][6]. - After saving, select the departing employee's information and click "Submit" to confirm successful reporting [6]. Group 2: Multiple Employee Processing - For processing multiple departing employees, log into the system, select the relevant employee records, and use the "Batch Modify" option to update their departure dates and any other necessary information [8][9]. - Once the modifications are made, select the departing employees again and click "Submit" to complete the reporting process [9].

Group 1 - The article discusses the tax obligations for individual business owners, sole proprietors, and partners in China, specifically focusing on the requirement to file personal income tax for business income and the process for annual reconciliation [2][13]. - Taxpayers must calculate personal income tax on an annual basis and submit tax returns to the tax authority within fifteen days after the end of each month or quarter, with annual reconciliation due by March 31 of the following year [2][19]. - The article provides a step-by-step guide for taxpayers to navigate the online tax filing system, including entering investment unit information, income and cost details, and confirming the submitted information [5][7][10]. Group 2 - The article outlines specific procedures for submitting tax returns, including the need for multiple partners in a partnership to file separate tax forms and the requirement for those earning income from multiple sources to report to the tax authority where they manage their business [13][24]. - It emphasizes the importance of using the Natural Person Electronic Tax Bureau for tax filing and provides instructions for taxpayers to access various tax-related services [3][6][26]. - The article also mentions the timeline for tax filing, indicating that the annual reconciliation for personal income tax will take place from March 1 to June 30 of the following year, with options for advance booking available [24][21].

欢迎扫描下方二维码关注： 简易申报 年度综合所得收入额不超过 6 万元且已预缴税款的纳税人，可通过 "简易申报" 通道直接办理退税申请。 （点击图片，了解简易申报流程） 标准申报 2025年度个人所得税综合所得汇算清缴今日启动！申税小微这就为您送上个税App操作指南，助您轻松完成！ 为提升办税效率和申报体验，防止汇算初期扎堆办理造成不便，税务部门在今年继续提供预约办理服务，需在3月1日至3月20日办理 年 度汇算 的纳税人，可以根据自身情况，在2月25日后通过个税App预约上述时间段中的任意一天办理。 3月21日至6月30日，纳税人无需预约，全天候24小时随时办理。 预约操作指引，可扫描下方二维码或者点击相关推送查看： 【实用】2025年度个税汇算今天起预约，操作步骤速看！ 若您的年度收入超过 6 万元，系统将自动切换至标准申报模式，需按要求填写完整信息进行申报。 （点击图片，了解标准申报流程） 温馨提示 2025年度个人所得税综合所得汇算清缴的办理时间为2026年3月1日至6月30日，期间跨度4个月，办理时间非常充裕，请大家合理安排 时间，错峰办理体验更佳哦！ 供稿：姚彦昊 制作：程璐 / PEK L ● ...

Core Viewpoint - The article discusses the adjustments made to the VAT declaration form for general taxpayers in response to the new VAT policy, which will take effect on February 1, 2026 [1]. Adjustment Principles - The current declaration form will remain unchanged in its overall structure [2]. - Existing VAT policies that have not changed will maintain their reporting standards [2]. - Adjustments to VAT policies will be reflected in the declaration form by modifying or expanding the reporting sections to clarify the new policy requirements [2]. Specific Adjustments - The declaration form will include specific sections for reporting taxable service sales, exempt service sales, and prepayment tax amounts for oil and gas enterprises [3][4][6]. - The third section of the declaration form will now require taxpayers to report taxable service sales, including processing and repair services, intangible assets, and real estate sales [19]. - The tenth section will require reporting of exempt service sales, which includes services that are exempt from VAT or subject to a zero tax rate, excluding sales eligible for exemption, offset, or refund [4][19]. - Additional instructions will clarify that "services" in the reporting sections do not include processing and repair services [19]. Additional Reporting Requirements - The declaration form's supplementary materials will require detailed reporting of sales and input tax amounts, including specific instructions for various categories of transactions [9][11]. - Taxpayers will need to report any input tax amounts that cannot be deducted due to non-taxable transactions or annual adjustments [10].

Core Points - The 2025 individual income tax comprehensive annual settlement and clearance will soon begin, with an emphasis on improving service experience and staggered processing [1] - Taxpayers can make appointments through the personal income tax APP starting from February 25 for any day between March 1 and March 20 [1] - From March 21 to June 30, taxpayers can file without an appointment, directly through the APP [1] Taxpayer Relief Measures - Certain conditions allow taxpayers to be exempt from the annual settlement if they have already prepaid individual income tax in 2025 [1] - Exemptions include: annual income not exceeding 120,000 yuan, tax due not exceeding 400 yuan, prepaid tax amount matching the annual tax due, or qualifying for a tax refund but not applying for it [1] Appointment System - Taxpayers who fail to complete their appointment after two consecutive bookings will temporarily lose the ability to use the appointment feature [1] - The tax authority encourages taxpayers to utilize online channels for convenience and to check for potential special additional deductions [1]

转自：成都日报锦观 2月25日起可预约 2025年度个税汇算3月1日启动 七项专项附加扣除、年终奖计税方式……怎样操作更划算？ 2025年度个人所得税综合所得汇算清缴将于3月1日正式启动。2月25日起，纳税人可通过个人所得税 App提前预约办理。为什么要预约？哪些人可以退税？年终奖怎么选更划算？这份操作指南请收好。 3月1日至20日需提前预约 2025年度汇算的时间为2026年3月1日至6月30日，全天候24小时随时办理。 纳税人如需在3月1日至3月20日之间办理年度汇算，可在2月25日至3月20日每天的早6点至晚10点登录手 机个人所得税App进行预约。 3月21日至6月30日期间，纳税人无需预约，可以随时办理。 哪些人需要办理年度汇算？ 居民个人的综合所得，以每一纳税年度的收入额减除费用6万元以及专项扣除、专项附加扣除和依法确 定的其他扣除后的余额，为应纳税所得额。 可以撤销退税申请吗？ 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 ...

Core Viewpoint - The annual personal income tax reconciliation for 2025 is set to begin, with taxpayers able to process their filings from March 1 to June 30, 2026, through various channels, while also facing an increase in tax-related scams targeting individuals during this period [1][2]. Group 1: Tax Filing Process - Taxpayers can file their annual reconciliation via the "Personal Income Tax" APP, the Natural Person Electronic Tax Bureau website, or through their withholding agents, with options for third-party assistance, mail submissions, or in-person visits to tax offices [2]. - Specific criteria for mandatory filing include taxpayers with prepaid tax amounts exceeding their annual tax liability seeking refunds, or those with comprehensive income over 120,000 yuan needing to pay more than 400 yuan in taxes [2]. Group 2: Scam Alerts - Recent scams have evolved to include high-tech methods such as AI face-swapping, where fraudsters impersonate tax officials in video calls, using deepfake technology to deceive victims into providing sensitive information [4]. - Reports indicate a 230% year-on-year increase in tax fraud cases, prompting tax authorities to emphasize that they will never request personal information through unofficial channels [4]. Group 3: Public Warnings - Taxpayers are advised to only trust the official "Personal Income Tax" APP and the Natural Person Electronic Tax Bureau website, and to be cautious of unsolicited requests for bank details or claims of special tax refund services [5].

Group 1 - The appointment for the 2025 individual income tax comprehensive settlement starts today, with the official processing period from March 1 to June 30 [1] - To avoid network congestion during the initial days of processing, it is recommended to make an appointment in advance through the "Personal Income Tax" app [1] - If no prior appointment is made, individuals can still process their tax settlement anytime after March 20 [2] Group 2 - There are seven special additional deductions available, including: - Childcare for children under 3 years: 2000 yuan per month per child - Education for children: 2000 yuan per month per child - Continuing education: 400 yuan per month for academic education, 3600 yuan for professional qualifications - Major medical expenses: up to 80,000 yuan for self-paid amounts exceeding 15,000 yuan within the insurance scope - Housing loan interest: 1000 yuan per month for up to 240 months - Housing rent: tiered deductions based on city, 1500/1100/800 yuan per month - Elderly care: 3000 yuan per month, with an additional 1500 yuan per person for non-only children [3] - If there are no changes to previously filled items, the system will automatically carry over last year's data, eliminating the need for re-entry [3] - Individuals who purchased tax-deductible commercial insurance, personal pensions, or made charitable donations in the previous year should ensure these are included in their tax settlement [3] Group 3 - For year-end bonuses, individuals with an annual income below 100,000 yuan are advised to choose "combined taxation," while those with an income above 200,000 yuan should opt for "separate taxation" [6] - If uncertain, individuals can fill in both options to determine which is more beneficial [6]

Core Points - The announcement from the National Taxation Administration states that the annual personal income tax settlement for 2025 will officially start on March 1, 2026, and the processing period will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 to March 20, 2026, via the personal income tax APP, while no appointment is needed from March 21 to June 30, 2026 [1] Group 1: Annual Settlement Overview - The annual settlement refers to the process where taxpayers summarize their comprehensive income, including wages, labor remuneration, royalties, and fees for the use of rights, to calculate tax and settle any refunds or additional taxes owed [4] - The calculation formula for the tax refund or payment due is provided, which includes various deductions and applicable tax rates [4] Group 2: Exemptions from Settlement - Taxpayers who have already prepaid personal income tax and meet certain conditions, such as having an annual comprehensive income not exceeding 120,000 yuan or a tax payment due of less than 400 yuan, are exempt from the annual settlement [5] Group 3: Conditions Requiring Settlement - Taxpayers must settle if they have prepaid more tax than the actual tax due and wish to apply for a refund, or if they have prepaid less than the actual tax due and do not meet the exemption criteria [8] - Different taxation methods for "year-end bonuses" can affect whether a taxpayer owes additional tax or is eligible for a refund, allowing for flexibility in choosing the more beneficial option [8]

Group 1 - The appointment for the 2025 individual income tax comprehensive income settlement starts on February 25, with the official processing period from March 1 to June 30 [1] - To prevent network congestion during the initial days of processing, it is recommended to make an appointment via the "Individual Income Tax" app [2] - If no prior appointment is made, individuals can still process their tax settlement anytime after March 20 [3] Group 2 - There are seven special additional deductions available, including: - Childcare for children under 3 years: 2000 yuan per month per child - Education for children: 2000 yuan per month per child - Continuing education: 400 yuan per month for academic education, 3600 yuan for professional qualification in the year of certification - Major medical expenses: up to 80,000 yuan for self-paid amounts exceeding 15,000 yuan within the scope of medical insurance - Housing loan interest: 1000 yuan per month for up to 240 months - Housing rent: tiered by city at 1500/1100/800 yuan per month - Elderly care: 3000 yuan per month, with an additional 1500 yuan per person for non-only children [4] - If there are no changes to previously reported items, the system will automatically carry over last year's data, eliminating the need for re-entry [4] - Tax deductions are also available for commercial insurance, personal pensions, and charitable donations made in the previous year [4] Group 3 - For year-end bonuses, individuals with an annual income below 100,000 yuan are advised to choose "combined taxation," while those with an income above 200,000 yuan should opt for "separate taxation" [5] - If uncertain, individuals can fill in both options to determine which is more beneficial [5]