一年一度的 "多退少补"要开始了！ 2月3日 国家税务总局发布通告 2月25日起 纳税人通过个人所得税App 可预约2025年度个人所得税 综合所得汇算清缴办理 ↓↓↓ 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。 什么是年度汇算？ 哪些情形需要办理？ 通告明确，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，税务部门将为 纳税人提供预约办理服务。 哪种省钱因人而异 对职场人而言，一般是工资收入大于年终奖收入，可选择单独计税，这样适用比并入综合所得较低的税 率档。当然可以直接两种方式各选一次，哪种退税多或补税少就选哪种。 2月25日起预约 快转发提醒你身边的家人朋友吧！ 来源：国家税务总局网站、微信公众号 哪些情形无需办理？ ↓↓↓ 注意！ 不同的计税方式可能决定了 你到底是"补税"还是"退税" 单独计税和合并计税 单独计税是指居民个人取得全年一次性奖金，可以不并入当年综合所得，以全年一次性奖金收入 除以12个月得到的数额，按照按月换算后的综合所得税率表，确定适用税率和速算 ...

Core Points - The annual "more refund, less supplement" tax adjustment process is set to begin, with the State Taxation Administration announcing that taxpayers can book appointments for the 2025 individual income tax comprehensive income settlement starting February 25, 2026 [1][5] - The comprehensive income settlement period for the 2025 tax year will be from March 1 to June 30, 2026, with appointment services available for taxpayers [1][5] Tax Calculation Methods - The two tax calculation methods available are "separate taxation" and "combined taxation," which can affect whether a taxpayer owes additional taxes or is eligible for a refund [1][2][4] - Separate taxation allows taxpayers to treat their annual bonus as a separate income, calculated by dividing the bonus by 12 months and applying the corresponding tax rate [1][4] - Combined taxation involves including the year-end bonus in the total annual income for tax calculation, which may result in a higher tax rate [2][4] Taxpayer Responsibilities - Taxpayers are reminded to accurately report their income and deductions, as any false reporting or alteration of documents will lead to serious consequences, including being placed on a tax oversight list [5]

Core Viewpoint - The annual "tax refund" process is set to begin, with the State Taxation Administration announcing the appointment schedule for the 2025 personal income tax comprehensive income settlement, which will take place from March 1 to June 30, 2026 [1] Group 1: Tax Refund Process - The tax refund appointment service will be available for taxpayers from February 25 for those who wish to settle between March 1 and March 20 [1] - From March 21 to June 30, taxpayers can settle without an appointment at any time [1] Group 2: Refund Amounts - Various taxpayers have reported different refund amounts, ranging from hundreds to thousands, and even tens of thousands [1] - Specific examples of refund amounts include 23,529.70 yuan, 22,957.99 yuan, and 12,600.00 yuan [2][4][6] Group 3: Tax Calculation Methods - There are two methods for calculating tax on year-end bonuses: separate taxation and combined taxation, which can significantly affect the refund or tax owed [18] - Taxpayers are advised to choose the method that minimizes their tax liability based on their individual circumstances [22]

Group 1 - The annual "tax refund" process is set to begin, with the State Taxation Administration announcing the schedule for the 2025 individual income tax comprehensive income settlement [1][2] - The settlement period for the 2025 individual income tax comprehensive income is from March 1 to June 30, 2026, with appointment services available for taxpayers [2] - Taxpayers can make appointments for processing from February 25 if they plan to settle between March 1 and March 20, while those settling from March 21 to June 30 can do so without an appointment [2] Group 2 - Many taxpayers express excitement about potential refunds, with amounts ranging from hundreds to thousands of yuan shared on social media [3] - Various taxpayers report different refund amounts, highlighting the variability in individual tax situations [5][7][8][10][12][13] - Some taxpayers face additional payments, indicating discrepancies in tax calculations and the need for careful consideration of tax filing methods [17][20] Group 3 - The difference in tax outcomes is attributed to two methods of tax calculation: separate and combined taxation [20][24] - Separate taxation allows for year-end bonuses to be taxed independently, potentially resulting in lower tax rates compared to combined taxation [24][27] - Taxpayers are advised to choose the method that yields the highest refund or lowest additional payment, emphasizing the importance of accurate tax filing [27][28]

Group 1 - The annual "tax refund" process is set to begin, with the State Taxation Administration announcing the appointment schedule for the 2025 individual income tax comprehensive income settlement from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 if they plan to settle between March 1 and March 20; from March 21 to June 30, no appointment is needed [1] - Previous years have seen taxpayers sharing refund amounts ranging from hundreds to thousands, indicating a significant public interest in the tax refund process [1] Group 2 - The news highlights the potential refund amounts that individuals can claim, with examples showing amounts such as 23,529.70 yuan and 22,957.99 yuan [2][4] - The difference in tax refund amounts can be attributed to different calculation methods, specifically "separate taxation" versus "combined taxation" for year-end bonuses [16][18] - Taxpayers are advised to choose the method that maximizes their refund or minimizes their tax payment, as the choice can significantly impact the final tax calculation [22]

Core Points - The annual "more refunds, less payments" tax settlement process is set to begin, with the State Taxation Administration announcing the appointment schedule for the 2025 individual income tax comprehensive income settlement from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 if they plan to settle between March 1 and March 20, while those settling from March 21 to June 30 can do so without an appointment [1] Tax Refunds and Payments - There is a significant variation in the amounts taxpayers expect to receive or pay, with some anticipating refunds in the hundreds or thousands, while others may face payments exceeding nine thousand yuan [6] - The difference in tax outcomes is attributed to two distinct calculation methods: separate taxation and combined taxation [9] Tax Calculation Methods - Separate taxation allows individuals to treat their year-end bonuses independently from their total annual income, calculating tax based on a monthly average of the bonus, which may result in a lower tax rate [11] - Combined taxation involves including the year-end bonus in the total annual income for tax calculation, which may lead to a higher tax burden [11] - Taxpayers are advised to choose the method that results in a greater refund or a smaller payment, as it can vary based on individual income structures [14] Compliance and Regulations - Taxpayers are reminded to accurately report their income and are held responsible for the authenticity and completeness of their submitted information [15] - Serious violations, such as false reporting or document tampering, will lead to strict penalties and increased scrutiny in future tax filings [15]

Group 1 - The annual "tax refund" process is set to begin, with the State Taxation Administration announcing the appointment schedule for the 2025 individual income tax comprehensive income settlement from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 if they plan to settle between March 1 and March 20; from March 21 to June 30, no appointment is needed [1] - Previous years have seen taxpayers sharing refund amounts ranging from hundreds to thousands, indicating a significant public interest in the upcoming refunds [1] Group 2 - Various taxpayers have reported their potential refund amounts, with figures such as 23,529.70 yuan and 22,957.99 yuan being highlighted [2][4] - There are discrepancies in tax outcomes, with some individuals facing additional tax payments, indicating a variance in individual tax situations [13] - The difference in tax results is attributed to two calculation methods: separate taxation and combined taxation, which can significantly affect whether a taxpayer receives a refund or needs to pay additional taxes [15][18] Group 3 - The tax authority emphasizes the importance of accurate reporting and warns of serious consequences for false declarations, including being placed on a tax oversight list for future filings [19]

Group 1 - The annual "tax refund" process is set to begin, with the State Taxation Administration announcing the appointment schedule for the 2025 individual income tax comprehensive income settlement from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing from February 25 if they plan to settle between March 1 and March 20; from March 21 to June 30, no appointment is needed [1] - Previous years have seen taxpayers sharing refund amounts ranging from hundreds to thousands, indicating a significant public interest in the process [1] Group 2 - Various taxpayers have reported different refund amounts, with some individuals eligible for refunds as high as 23,529.70 yuan [3] - The difference in tax outcomes is attributed to the method of tax calculation, with options for separate and combined taxation affecting the final amounts [21][24] - Taxpayers are advised to accurately report their income and be aware of the legal implications of false reporting, as the tax authorities will take serious actions against fraudulent submissions [25]

Group 1 - The annual one-time bonus is a bonus given to employees based on the overall economic performance and individual work performance throughout the year [4][5] - This bonus includes year-end salary increases and performance-based salaries that are paid according to assessments [5] - Employees receiving other types of bonuses, such as semi-annual, quarterly, overtime, or attendance bonuses, must combine these with their monthly salary for tax purposes [6] Group 2 - There are two taxation methods for the annual one-time bonus: separate taxation and combined taxation [7] - Under separate taxation, the bonus is not included in the annual comprehensive income and is taxed based on a monthly calculated tax rate [12][13] - The tax calculation formula is: Taxable amount = Annual one-time bonus income × Applicable tax rate - Quick deduction [14] Group 3 - The combined taxation method allows the annual one-time bonus to be included in the annual comprehensive income for tax calculation [14][15] - The comprehensive income tax rate table outlines different tax rates based on income brackets, with rates ranging from 3% to 45% [16] - The choice of taxation method can significantly affect the tax amount during annual reconciliation [22] Group 4 - The timing of the bonus payment affects the tax year it belongs to; bonuses paid before December 31 are considered income for that year, while those paid in January of the following year are for the next tax year [26][29] - The annual reconciliation period is defined as January 1 to December 31, and all income and deductions must align with this timeframe [29][30] - Taxpayers can only choose one taxation method for the annual one-time bonus within a single tax year [32]

Core Viewpoint - The article discusses the tax deduction policy for loan loss provisions related to agricultural loans and small and medium-sized enterprises (SMEs), aimed at alleviating the financial burden on financial institutions and supporting the growth of the real economy [1]. Summary by Sections Loan Loss Provision Deduction - Financial institutions are allowed to deduct 1% of the total loan balance as a loan loss provision for general loans, calculated as: Tax-deductible loan loss provision = Year-end loan asset balance × 1% - Year-end previously deducted loan loss provision balance [1]. Special Deduction for Agricultural and SME Loans - For agricultural loans and SME loans, financial institutions must classify these loans according to the "Loan Risk Classification Guidelines" and can deduct provisions based on the following percentages: - Attention category loans: 2% - Substandard category loans: 25% - Doubtful category loans: 50% - Loss category loans: 100% [2]. Types of Loans Eligible for Special Deduction - The two types of loans eligible for special tax deductions are: 1. Agricultural loans, which include loans to farmers and loans to rural enterprises and organizations [3]. 2. Loans must be accurately classified and separately accounted for to qualify for the special tax deduction [4]. Compliance and Reporting Requirements - Financial institutions must ensure accurate risk classification and cannot misclassify hidden non-performing loans as "normal" while calculating provisions [5]. - Loans classified as agricultural and SME loans must be distinctly identified and accounted for separately to enjoy the special tax deduction benefits [5]. - The reporting of loan loss provisions must be done correctly in the tax return forms [5].