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》： 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 （国家税务总局） 来源：中国青年网 ...

【转发提醒！#3月1日起办理2025年度个税汇算#】据央视新闻消息，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。 责任编辑：石秀珍 SF183 【转发提醒！#3月1日起办理2025年度个税汇算#】据央视新闻消息，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。 责任编辑：石秀珍 SF183 ...

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。（央视新闻客户端） 来源：央广网 ...

（文章来源：央视新闻） 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。 ...

（来源：中国税务报） 转自：中国税务报 国家税务总局 特此通告。 国家税务总局 2026年2月3日 责任编辑：杨梦茹 (010)61930189 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 国家税务总局通告2026年第1号 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。 ...

Group 1 - The announcement from the State Taxation Administration specifies 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 [2] - Taxpayers wishing to handle their tax settlement 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 [2] Group 2 - Individual businesses can enjoy a 50% reduction in personal income tax for annual taxable income not exceeding 2 million yuan [9] - This tax reduction policy can be combined with other existing personal income tax preferential policies for individual businesses [10] - Key groups such as disabled individuals, elderly, veterans, and poverty alleviation populations can also benefit from this tax reduction policy [11] Group 3 - Individual businesses must assess their annual taxable income based on the situation at the end of the reporting period for prepayment of taxes, and adjustments will be made during the annual settlement [11] - If an individual business earns income from multiple sources, they must consolidate their income for the annual tax declaration to recalculate the tax reduction amount [11] - The tax authority will provide pre-filled services for tax reduction amounts and reporting forms for individual businesses that file through the electronic tax bureau [11]

Financial Regulations - Companies can allow employees to submit special additional deduction information in subsequent months if not submitted on time, without affecting the employees' eligibility for deductions [2] - If employees fail to submit deduction information throughout the tax year, they can claim deductions during the annual tax reconciliation period from March 1 to June 30 of the following year [2] - For new employees who are first-time job holders, the cumulative deduction for September's salary of 7,000 yuan is calculated as 5,000 yuan/month for 9 months, totaling 45,000 yuan, provided they have not received any salary prior to employment [2] Tax Incentives for Employment - Companies hiring disabled employees can deduct 100% of the wages paid to these employees from their taxable income, provided certain conditions are met, such as signing a labor contract for at least one year and paying required social insurance [3] - The conditions for tax incentives include ensuring that disabled employees are actually working and receiving at least the local minimum wage [3] Employee Training Expenses - Training expenses for employees can be fully deducted from corporate income tax if they do not exceed 8% of the total salary expenses; for example, if total salary expenses are 400,000 yuan, the deductible limit is 32,000 yuan, allowing the 10,000 yuan training expense to be fully deducted [4] - Companies are advised to comply with tax laws and regulations to ensure proper tax handling [4]

Core Viewpoint - The article emphasizes the importance of completing the comprehensive income final settlement of individual income tax for foreign individuals who have resided in China for more than 183 days, highlighting the legal requirements and options available for tax deductions and exemptions [4][5][11]. Group 1: Tax Residency and Requirements - Individuals residing in China for a cumulative total of 183 days or more in a tax year are classified as resident taxpayers, which requires them to calculate individual income tax on a consolidated annual basis and complete the final settlement [4][5]. - Taxpayers must complete the final settlement between March 1 and June 30 of the year following the tax year in which the comprehensive income is obtained. Non-domiciled taxpayers leaving China before the start of this period may complete it prior to their departure [6][7]. Group 2: Final Settlement Process - Taxpayers can handle the final settlement themselves, even if their company has been managing monthly withholding and declarations [8][9]. - To complete the pre-departure comprehensive income final settlement, taxpayers should bring relevant materials to the tax service hall of the competent tax authority [10]. Group 3: Deductions and Exemptions - Foreign individuals who meet the criteria for resident taxpayers may choose to enjoy special additional deductions for individual income tax or tax exemption policies for allowances such as housing subsidies, language training fees, and children's education expenses, but cannot enjoy both simultaneously [11][12].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which links the personal tax compliance of certain individuals, such as corporate executives, to the credit rating of their companies, aiming to enhance tax compliance and integrity among taxpayers [5][6]. Summary by Sections Tax Compliance Impact - Failure to properly handle personal income tax comprehensive income settlement will result in a deduction of 5 points from the corporate tax payment credit for each individual involved [5][6]. - The new measures aim to promote self-discipline among taxpayers and improve adherence to tax laws [5]. Legal Framework - According to the "Personal Income Tax Law of the People's Republic of China," residents must calculate personal income tax annually based on comprehensive income, with withholding agents responsible for pre-collecting taxes [5][6]. - Individuals required to settle their taxes must do so between March 1 and June 30 of the year following the income acquisition [5]. Credit Management Measures - The "Tax Payment Credit Management Measures" specifically affect legal representatives of enterprises, partners in partnerships, investors in sole proprietorships, and financial responsible persons of enterprises who fail to comply with tax settlement requirements [5][6].

Group 1: Core Insights - The annual personal income tax settlement period ended on June 30, and individuals who have underpaid their taxes must complete the comprehensive income tax settlement [1] - The regulations state that if the total annual income does not exceed 120,000 yuan or the tax owed is less than 400 yuan, individuals are not required to complete the settlement [2][3] Group 2: Policy Clarifications - The policy is aimed at supporting low- to middle-income groups, and it has been in effect since the implementation of the new personal income tax law in 2019, with extensions expected [3] - The specific amounts for exemption from settlement are set at 120,000 yuan for total income and 400 yuan for tax owed, valid until the end of 2027 [2][3] Group 3: Income Calculation Guidelines - The 120,000 yuan threshold does not include separately taxed one-time bonuses, which can be included in the comprehensive income if opted for [4] - Total income is calculated as gross income, not net income after deductions, and individuals should verify their income through official documents [5] Group 4: Avoiding Loss of Benefits - Individuals must ensure that their withholding agents have properly withheld and prepaid taxes to qualify for the exemptions [7] - Using electronic channels, such as tax apps, is recommended for individuals to confirm their tax status and avoid missing out on potential refunds [7][8]