Core Points - The annual "more refund, less supplement" process for personal income tax will begin, with the State Taxation Administration announcing that taxpayers can make appointments for the 2025 annual comprehensive income tax settlement starting February 25, 2026 [1][2][4] Group 1: Appointment and Processing Details - The comprehensive income tax settlement for the 2025 tax year will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [2][4] - Taxpayers who need to process their taxes between March 1 and March 20 can make appointments starting February 25 through the personal income tax app; from March 21 to June 30, no appointment is necessary [2][4] Group 2: Tax Calculation Methods - There are two methods for tax calculation: separate taxation and combined taxation, which can affect whether a taxpayer owes additional taxes or receives a refund [4][5] - Separate taxation allows taxpayers to calculate tax on year-end bonuses without including them in the annual comprehensive income, potentially resulting in a lower tax rate [5][7] - Combined taxation includes year-end bonuses in the annual comprehensive income, which may lead to a higher tax liability [5][7] Group 3: Compliance and Penalties - Tax authorities remind taxpayers to accurately report their income and take responsibility for the authenticity and completeness of submitted information [8] - Serious violations, such as false reporting or altering documents, will lead to strict penalties and increased scrutiny in future tax filings [8]

Core Points - The annual "more refund, less supplement" process for personal income tax is set to begin, with the State Taxation Administration announcing that taxpayers can make appointments for the 2025 annual comprehensive income tax settlement starting February 25, 2026 [1][2][4] Group 1: Appointment and Processing Details - The comprehensive income tax settlement for the 2025 tax year will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [2][4] - Taxpayers wishing to process their taxes between March 1 and March 20 can make appointments via the "Personal Income Tax" app starting February 25; from March 21 to June 30, no appointment is necessary [2][4] Group 2: Tax Calculation Methods - There are two methods for tax calculation: separate taxation and combined taxation. Separate taxation allows for year-end bonuses to be calculated independently from the annual comprehensive income, potentially resulting in a lower tax rate [5][8] - Combined taxation involves including year-end bonuses in the annual comprehensive income for tax calculation, which may lead to a higher tax rate [5][8] Group 3: Taxpayer Responsibilities - Tax authorities remind taxpayers to accurately report their income tax settlements and take responsibility for the authenticity and completeness of the submitted information [10]

Core Viewpoint - The annual "more refund, less supplement" tax adjustment process will begin, with the State Taxation Administration announcing that taxpayers can schedule their 2025 individual income tax comprehensive income settlement starting February 25, 2026 [1][4] Group 1: Tax Settlement Process - The comprehensive income settlement for the 2025 individual income tax will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [1] - Taxpayers can make appointments through the individual income tax app starting February 25 for settlements between March 1 and March 20, while those settling from March 21 to June 30 can do so without an appointment [1] Group 2: Tax Calculation Methods - Two tax calculation methods are available: separate taxation and combined taxation, which can affect whether a taxpayer owes additional tax or receives a refund [1] - Separate taxation allows taxpayers to calculate tax on their year-end bonus independently, using a monthly average to determine applicable tax rates and deductions [1] - Combined taxation involves including the year-end bonus in the total annual income for tax calculation [1] Group 3: Recommendations for Taxpayers - For most employees, salary income typically exceeds year-end bonus income, making separate taxation a more favorable option due to lower applicable tax rates [4] - Taxpayers are advised to choose the method that results in a higher refund or lower additional tax, and they can select each method once [4] Group 4: Compliance and Penalties - Tax authorities remind taxpayers to accurately report their income and take responsibility for the authenticity and completeness of submitted information [4] - Serious violations, such as false reporting or document tampering, will lead to strict penalties and increased scrutiny in future tax filings [4]

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]

Group 1 - The State Taxation Administration has announced that the personal income tax comprehensive income settlement for the year 2025 will be conducted from March 1 to June 30, 2026, with appointment services available for taxpayers [1] - Taxpayers who need to settle between March 1 and March 20 can make appointments starting from February 25, while those settling from March 21 to June 30 can do so without an appointment [1] Group 2 - Taxpayers are required to complete the annual settlement if they have prepaid taxes exceeding the annual settlement tax amount and are applying for a tax refund, or if their comprehensive income exceeds 120,000 yuan and the tax amount due exceeds 400 yuan [2] - Taxpayers who have legally prepaid personal income tax and meet certain conditions are not required to complete the annual settlement, including those whose total income does not exceed 120,000 yuan, those whose tax due does not exceed 400 yuan, those whose prepaid tax equals the annual settlement tax amount, and those who qualify for a tax refund but do not apply for it [3]

Group 1 - The core announcement is regarding the appointment scheduling for the 2025 individual income tax comprehensive income settlement, which starts on February 25, 2026, and allows taxpayers to receive tax refunds [1][3]. - The comprehensive income settlement period is from March 1 to June 30, 2026, with taxpayers able to handle their tax affairs 24/7 without needing to rush during the initial days [5][6]. - Taxpayers wishing to settle their taxes between March 1 and March 20, 2026, can make appointments starting February 25, while those settling from March 21 to June 30 can do so without an appointment [3][6]. Group 2 - The annual settlement involves summarizing the total income for the year, deducting expenses, and calculating the actual tax payable after accounting for pre-paid taxes, leading to either a refund or additional tax payment [4]. - The process is designed to ensure that taxpayers can reconcile their tax payments accurately, allowing for adjustments based on actual income and deductions [4].

Core Points - The State Taxation Administration has announced the timeline for the 2025 individual income tax comprehensive income settlement, which will take place from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for processing through the individual income tax App starting February 25 for those who need to settle between March 1 and March 20 [1] - From March 21 to June 30, taxpayers can process their settlements without an appointment [1] Taxpayer Obligations - Taxpayers must complete the annual settlement if they meet one of the following conditions: - The prepaid tax amount exceeds the annual settlement tax amount and a tax refund is requested - The comprehensive income exceeds 120,000 yuan and the additional tax amount exceeds 400 yuan [1] Exemptions from Annual Settlement - Taxpayers are exempt from the annual settlement if they meet one of the following conditions: - The comprehensive income for the year does not exceed 120,000 yuan, even if additional tax is owed - The additional tax amount does not exceed 400 yuan - The prepaid tax amount is equal to the annual settlement tax amount - They meet the conditions for a tax refund but do not apply for it [1]

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]

Core Viewpoint - The announcement by the State Taxation Administration outlines the schedule for the 2025 individual income tax comprehensive income settlement and clearance, which will take place from March 1 to June 30, 2026 [1] Group 1 - The tax authority will provide appointment services for taxpayers during the settlement period [1] - Taxpayers who wish to handle their affairs between March 1 and March 20 can make appointments starting from February 25 through the individual income tax app [1] - From March 21 to June 30, taxpayers can process their settlements without needing an appointment [1]