Group 1 - The core point of the announcement is the schedule for the 2025 individual income tax comprehensive income settlement, which will take place from March 1 to June 30, 2026 [1] - Tax authorities will provide appointment services for taxpayers, allowing them to book appointments starting from February 25 for the period of March 1 to March 20 [1] - For the period from March 21 to June 30, taxpayers can handle their tax settlement without an appointment, allowing for more flexibility [1]

Core Viewpoint - The State Taxation Administration has announced the appointment schedule for the 2025 individual income tax comprehensive income settlement, 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 need 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 handle their tax matters without an appointment at any time [1]

Group 1 - The State Taxation Administration has announced that the comprehensive income tax settlement for the year 2025 will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [1] - Taxpayers can make appointments through the personal income tax app starting February 25 for those who need to settle between March 1 and March 20 [2] - From March 21 to June 30, taxpayers can settle without an appointment at any time [2] Group 2 - Taxpayers are required to settle if they have prepaid taxes greater than the annual tax liability and are applying for a tax refund, or if their comprehensive income exceeds 120,000 yuan and the tax due exceeds 400 yuan [2] - Taxpayers do not need to settle if their total comprehensive income is below 120,000 yuan, the tax due is less than 400 yuan, or if the prepaid tax equals the annual tax liability [2]

Group 1 - The State Taxation Administration has announced that the comprehensive income tax 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 their taxes between March 1 and March 20 can make appointments starting from February 25 through the personal income tax app [2] - From March 21 to June 30, taxpayers can settle their taxes at any time without needing an appointment [2] Group 2 - Taxpayers must complete the annual settlement if they meet certain conditions, such as having prepaid taxes exceeding the annual tax liability and applying for a tax refund, or if their comprehensive income exceeds 120,000 yuan and the tax owed exceeds 400 yuan [2] - Taxpayers who have prepaid personal income tax and meet specific criteria, such as having a total income below 120,000 yuan or a tax owed of less than 400 yuan, are not required to complete the annual settlement [2] - Other exemptions from the annual settlement include cases where the prepaid tax equals the annual tax liability or where taxpayers qualify for a refund but do not apply for it [2]

Core Viewpoint - The State Taxation Administration has announced that the comprehensive income tax settlement for the year 2025 will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [1]. Group 1: Tax Settlement Process - Taxpayers who need to settle their annual tax from March 1 to March 20 can make appointments starting February 25 through the individual income tax app [7]. - From March 21 to June 30, taxpayers can settle their taxes without an appointment at any time [7]. Group 2: Conditions for Annual Settlement - Taxpayers must complete the annual settlement if they meet any of the following conditions: - The prepaid tax amount exceeds the annual tax payable and they apply for a tax refund [7]. - The total comprehensive income for the year exceeds 120,000 yuan and the amount of tax owed exceeds 400 yuan [7]. Group 3: Exemptions from Annual Settlement - Taxpayers are exempt from the annual settlement if: - The total comprehensive income for the year does not exceed 120,000 yuan, even if they owe tax [7]. - The amount owed does not exceed 400 yuan [7]. - The prepaid tax amount is equal to the annual tax payable [7]. - They meet the conditions for a tax refund but do not apply for one [7].

Group 1 - The core announcement is regarding the personal income tax comprehensive income settlement appointment for the year 2025, which will take place from March 1 to June 30, 2026 [1] - Tax authorities will provide appointment services for taxpayers, allowing them to schedule their tax settlement in advance [1] - Taxpayers who wish to settle their taxes between March 1 and March 20 can make appointments starting from February 25 through the personal income tax app [1]

Group 1 - The State Taxation Administration has announced that the comprehensive income tax settlement for the year 2025 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 from February 25 for those who need to settle between March 1 and March 20, 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 individual income tax during the tax year are exempt from the annual settlement if their total income does not exceed 120,000 yuan, the tax amount due is less than 400 yuan, the prepaid tax equals the annual settlement tax amount, or they meet the refund conditions but do not apply for a refund [3]

3月21日至6月30日期间，纳税人无需预约，可以随时办理。 ■ 符合下列情形之一的，纳税人需办理年度汇算： 本文转自【央视新闻微信公众号】； 近日，国家税务总局发布通告，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。 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； 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。 已预缴税额大于年度汇算应纳税额且申请退税的； 总台央视记者/李厦 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； ...

国家税务总局近日发布《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》。 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。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 年度汇算是指年度终了后,纳税人需汇总工资 薪金、劳务报酬、稿酬、特许权使用费等四项综 合所得合并计税,向税务机关办理汇算并结清 应退或应补税款。 具体计算公式如下 无需办理汇算的情形 纳税人在纳税年度内已依法预缴个人所得税 目符合下列情形之一的，无需办理汇算: 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 已预缴税额与汇算实际应纳税额一致的; 4 符合年度汇算退税条件但不申请退税的。 @国家税务总局 综合自：国家税务总局 责 编：李 丹 校 对：刘 星 莹 版 权 声 明 证券时报各平台所有原创内容，未经书面授权，任何单位及个人不得转载。我社保留追 究相关 行 为主体法律责任 ...

Group 1 - The core viewpoint of the article is the announcement by the National Taxation Administration regarding the schedule for the 2025 individual income tax comprehensive income settlement, which will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [1] Group 2 - The annual settlement refers to the process where taxpayers summarize their comprehensive income from various sources such as wages, labor remuneration, and royalties at the end of the year, and settle any tax refunds or payments with the tax authorities [2] Group 3 - The calculation formula for the tax refund or payment is provided, which includes deductions for specific expenses and applicable tax rates [4] Group 4 - Certain conditions exempt taxpayers from the annual settlement, such as if their total comprehensive income does not exceed 120,000 yuan, or if the tax amount due is less than 400 yuan [6]