Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the year 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement from February 25 to March 20, 2026, and from March 21 to June 30, 2026, they can settle without an appointment [1] Group 1: Who Needs to Settle - Taxpayers who have prepaid personal income tax and meet one of the following conditions must settle: the prepaid tax amount exceeds the annual settlement tax amount and they apply for a tax refund, or their comprehensive income exceeds 120,000 yuan and the tax amount due exceeds 400 yuan [4] Group 2: Who Does Not Need to Settle - Taxpayers do not need to settle if their comprehensive income for the year does not exceed 120,000 yuan and they owe tax [5] - Taxpayers do not need to settle if the tax amount due does not exceed 400 yuan [6] - Taxpayers do not need to settle if the prepaid tax amount equals the annual settlement tax amount [7] - Taxpayers who meet the conditions for a tax refund but do not apply for one do not need to settle [8] Group 3: How to Declare - Taxpayers can declare through the "Personal Income Tax" app or by logging into the individual electronic tax bureau website [9] - Declaration can also be done collectively by the withholding agent [10] - Taxpayers may authorize a third-party intermediary or individual to complete the annual settlement [11] - Required materials can be mailed to the designated tax authority for declaration [12] - Taxpayers can also declare in person at the tax service hall of the competent tax authority [13]

Core Viewpoint - Starting from February 25, taxpayers can make appointments for the 2025 personal income tax comprehensive income settlement through the personal income tax app, with the actual settlement period from March 1 to June 30, 2025 [1][6]. Group 1: Appointment Process - Taxpayers can book appointments for any day between March 1 and March 20, 2025, starting from February 25 [1][6]. - From March 21 to June 30, 2025, taxpayers can handle their tax matters without an appointment [1][6]. - The appointment process involves three simple steps: accessing the appointment feature in the app, selecting a date, and submitting the appointment request [4][6]. Group 2: System Features and User Guidance - The system allows users to view their appointment status and provides a user-friendly interface for making appointments [8]. - Taxpayers are advised to read the prompts carefully before proceeding with the appointment [6]. - If a taxpayer fails to complete the settlement after two consecutive appointments, they will be unable to make further appointments [6]. Group 3: Tax Settlement Conditions - Taxpayers who have already prepaid their personal income tax and whose total comprehensive income does not exceed 120,000 yuan or whose tax due is less than 400 yuan are exempt from the annual settlement [6].

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。 预约步骤看这里↓ 1 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： 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 符合下列情形之一的，无需办理年度汇算： 2 如何申报？ 3 收到这些信息请勿轻信 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。 假的！ 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。 以"利用税收 ...

Group 1 - The core point of the announcement is that the comprehensive income tax settlement for the 2025 tax year will be conducted from March 1 to June 30, 2026, with early appointment options available from February 25 [1] - Taxpayers can handle their tax settlement without an appointment at any time during the designated period [1] - Taxpayers who need to file a tax return must have pre-paid personal income tax and meet specific criteria, such as having a pre-paid tax amount greater than the annual tax amount due and applying for a tax refund [4] Group 2 - Individuals with comprehensive income exceeding 120,000 yuan and a tax amount due exceeding 400 yuan are required to file an annual settlement [5] - Certain individuals are exempt from filing if their comprehensive income does not exceed 120,000 yuan or if the tax amount due is less than 400 yuan [6][7] - Taxpayers can submit their tax returns through the "Personal Income Tax" app, the Natural Person Electronic Tax Bureau website, or by delegating a third-party intermediary [10][12]

Group 1 - The announcement from the National Taxation Administration specifies that the personal income tax settlement period for the 2025 fiscal year will be from March 1 to June 30, 2026, with appointment services available for taxpayers [1] - Taxpayers can make appointments for settlement from February 25 if they plan to settle between March 1 and March 20; otherwise, they can settle anytime from March 21 to June 30 without an appointment [1] - The annual settlement is crucial as it reconciles the actual income with the prepaid tax, which can be affected by various factors such as income fluctuations and unreported deductions [2][3] Group 2 - Taxpayers may experience discrepancies between prepaid taxes and actual tax liabilities due to income variations, such as bonuses or job changes [2] - Special deductions for items like children's education and mortgage interest must be reported during the annual settlement if not claimed monthly, preventing overpayment of taxes [3] - Tax benefits from contributions to personal pension accounts and charitable donations need to be declared during the settlement to be effective, impacting the refund amount [4] Group 3 - Starting January 1, 2024, a deferred tax benefit for personal pensions will be implemented nationwide, allowing taxpayers to deduct contributions from their taxable income [5] - Contributions to personal pensions in 2025 can be deducted up to 12,000 yuan per year, reducing the taxable income and thus the tax liability [6] - The maximum tax savings from contributing the full amount to personal pensions can vary based on the taxpayer's income bracket, with potential savings ranging from 840 yuan to 5,040 yuan depending on income levels [7] Group 4 - Taxpayers who begin contributing to personal pensions in 2026 will not benefit from the 2025 settlement but can still claim deductions in the following year's settlement [8]

Group 1 - The core point of the announcement is that the personal income tax comprehensive income settlement for the year 2025 will be conducted from March 1 to June 30, 2026, with specific appointment and submission procedures outlined for taxpayers [1] - Taxpayers who have pre-paid personal income tax during the tax year and meet certain conditions are required to complete the annual settlement [4] - Taxpayers can submit their annual settlement through the "Personal Income Tax" App or the Natural Person Electronic Tax Bureau website, and they may also authorize third-party intermediaries to complete the settlement on their behalf [5][6] Group 2 - Taxpayers must be cautious of fraudulent messages during the settlement period, including offers for assistance in obtaining refunds in exchange for personal information [8][9] - The announcement warns against scams involving false claims of tax audits or artificial refund services, emphasizing that legitimate tax authorities will not request sensitive information through informal channels [10]

■文/视频 全媒体记者 仝若楠 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：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。 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。 三湘都市报2月24日讯 近日，国家税务总局通告称，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。 在申报流程上，纳税人可通过下载"个人所得税"App及登录自然人电子税务局网页端进行申报，也可由 所在扣缴义务人集中进行申报，或委托第三方中介机构或个人完成年度汇算，按要求将必备材料邮寄给 指定税务机关进行申报。 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。 网警提醒，不要向陌生人提供自己的任何账号及密码；遇到所谓的"人工退税"来电时，要保持警惕，不 ...

Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the year 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement from February 25 to March 20, while from March 21 to June 30, no appointment is needed [1] Group 1: Who Needs to File - Taxpayers who have prepaid personal income tax and meet certain conditions must file an annual settlement [4] - Those whose total comprehensive income exceeds 120,000 yuan and who owe more than 400 yuan in tax must also file [5] Group 2: Who Does Not Need to File - Taxpayers whose total comprehensive income does not exceed 120,000 yuan and owe tax must not file [6] - Those who owe less than 400 yuan in tax do not need to file [7] - Taxpayers whose prepaid tax equals the annual settlement tax do not need to file [8] - Those who qualify for a tax refund but do not apply for it are also exempt from filing [9] Group 3: How to File - Filing can be done through the "Personal Income Tax" app or the Natural Person Electronic Tax Bureau website [10] - Taxpayers can also have their withholding agents file on their behalf [10] - Third-party agencies or individuals can be authorized to complete the annual settlement [11] - Required documents can be mailed to the designated tax authority for filing [12] - Taxpayers can also file in person at their local tax service office [13]

Core Points - The announcement from the National Taxation Administration regarding the appointment time for the 2025 individual income tax comprehensive income settlement is from March 1 to June 30, 2026, with early appointment available from February 25 through the personal income tax app [1][3] Group 1: Annual Settlement Overview - The annual settlement refers to the process where taxpayers combine their total income from wages, labor remuneration, royalties, and special rights usage fees to calculate the taxable income and report it to the tax authorities for tax refund or payment [1] Group 2: Channels for Processing Annual Settlement - Taxpayers can process the annual settlement through the personal income tax mobile app, the natural person electronic tax bureau website, or in person at tax service halls. They can also authorize their employer or other entities to handle it on their behalf [2] Group 3: Appointment Process - Taxpayers wishing to process their settlement between March 1 and March 20 can make an appointment starting February 25. For the period from March 21 to June 30, no appointment is necessary [3] - The appointment process involves three steps: clicking the "make an appointment" button in the app, selecting the desired date, and submitting the appointment request [3] Group 4: Information Preparation - Taxpayers should prepare three types of information: income information (including wages and labor remuneration), special additional deduction information (such as education, medical expenses, housing loan interest, and elderly care), and bank account information [5][6] Group 5: Conditions for Annual Settlement - Taxpayers must process the annual settlement if they have prepaid taxes exceeding the annual taxable amount and are applying for a refund, or if their total income exceeds 120,000 yuan and the tax owed exceeds 400 yuan [7] - Taxpayers do not need to process the settlement if their total income is below 120,000 yuan and the tax owed is less than 400 yuan, or if their prepaid taxes match the annual taxable amount [7] Group 6: Tax Refund and Payment - Taxpayers can request a refund for overpaid taxes within three years from the date of payment, along with interest. It is advised to submit refund applications promptly after confirming income and deductions [8] - Taxpayers may need to pay additional taxes if their total income from various sources results in a higher applicable tax rate than what was prepaid [9]

纳税人可通过个人所得税手机App、自然人电子税务局网站（https://etax.chinatax.gov.cn）或前往办税服 务厅自行办理，也可以通过任职受雇单位或委托其他机构或个人代为办理。税务机关不会授权其他所谓 的"电子"渠道，请纳税人注意甄别，且勿受"能够大量退税"的影响点击不明链接，以免自身信息泄露财 产遭受损失。 如何预约办理年度汇算？ 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。 提前预约办理的步骤分为三步： 近期，国家税务总局发布关于2025年度个人所得税综合所得汇算清缴预约办理时间的通告。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。自2月25日起，可通过个人所得税App提前预约 办理。 可以通过哪些渠道办理年度汇算？如何预约办理？需要提前准备哪些信息？跟着中证君一起来看看吧！ 什么是年度汇算？ 个人所得税App显示，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、 ...