2025年度个人所得税综合所得汇算清缴今天开始预约。为啥要预约？办理时又有哪些注意事项？ 预约不迷路： 个税汇算25日开始预约，正式办理时间是3月1日至6月30日。 为防止办理头几天，大家一起办造成网络拥堵，建议先在"个人所得税"App上预约。 年终奖这么选： 七项专项附加扣除： 3岁以下婴幼儿照护：每孩每月2000元子女教育：每孩每月2000元继续教育：学历教育每月400元，取证 当年职业资格3600元大病医疗：医保范围内自付超1.5万部分，最高可扣8万元住房贷款利息：每月1000 元，最长240个月住房租金：按城市分档，1500/1100/800元每月赡养老人：每月3000元，非独生子女每 人最多1500元 填报注意这些 •这些项目如果你以前填过又没有新变化，系统会给你直接沿用去年的，不用单独填。 •如果有变化，你就需要加上。比如"继续教育"，如果你去年取得了这些职业资格证书，就能多享受一 笔税前扣除优惠。上网搜一下《国家职业资格目录》，里面的72项职业资格，如果你有，都能享受。 •如果你去年买了可以抵税的商业保险、个人养老金，还有慈善捐赠等，这些也是可以抵扣个税的，别 忘了在个税汇算时填上。 如果没有提 ...

如果没有提前预约，3月20日之后，随时可以办理。 七项专项附加扣除： 3岁以下婴幼儿照护：每孩每月2000元子女教育：每孩每月2000元继续教育：学历教育每月400元， 取证当年职业资格3600元大病医疗：医保范围内自付超1.5万部分，最高可扣8万元住房贷款利息：每月 1000元，最长240个月住房租金：按城市分档，1500/1100/800元每月赡养老人：每月3000元，非独生子 女每人最多1500元 2025年度个人所得税综合所得汇算清缴2月25日开始预约。为啥要预约？办理时又有哪些注意事 项？财经老王集中解答！ 预约不迷路： 个税汇算25日开始预约，正式办理时间是3月1日至6月30日。 为防止办理头几天，大家一起办造成网络拥堵，建议先在"个人所得税"App上预约。 •如果有变化，你就需要加上。比如"继续教育"，如果你去年取得了这些职业资格证书，就能多享 受一笔税前扣除优惠。上网搜一下《国家职业资格目录》，里面的72项职业资格，如果你有，都能享 受。 •如果你去年买了可以抵税的商业保险、个人养老金，还有慈善捐赠等，这些也是可以抵扣个税 的，别忘了在个税汇算时填上。 年终奖这么选： ✅ 年收入10万元以下： ...

一年一度的个人所得税（下称个税）汇算清缴将在今年3月1日正式启动，2025年预缴个税多的个人申报 后将获得退税。 多数人可获退税 根据国家税务总局公开信息，个人办理2025年综合所得个税汇算清缴时间为2026年3月1日至6月30日。 而为了避免大家在3月上中旬扎堆办理造成系统拥堵，今年若想在3月1日至3月20日期间办理个税汇算清 缴，仍跟前些年一样需要预约，预约时间从明日（2月25日）开始。 因此，对于想要尽早获得退税者来说，明天早上6点起就可以在税务总局开发的个人所得税APP等上面 预约（3月1日至3月20日）办税。若选择在3月21日之后办理汇算清缴的个人则无须预约。 不少人对一年一度的个税汇算清缴并不陌生。所谓个税综合所得汇算清缴，简言之就是在前一年已经预 缴个税基础上，进行"查遗补漏，汇总收支，按年算账，多退少补"。而根据此前学者研究，办理个税汇 算清缴的纳税人中，差不多近一半享受了退税，剩下的大多数人则不退不补，少量的则因少预缴个税而 需要补税。 需要提醒的是，应据实填报相关专项附加扣除等信息，不要轻信所谓的"退税秘笈"，即通过虚假申报相 关信息以骗取退税。在税收大数据监管下，虚假填报信息很容易被发现 ...

Group 1 - The article discusses the process of handling personal income tax, specifically focusing on the special additional deductions available for taxpayers [10][13][16] - It outlines the steps for taxpayers to log into the personal income tax app and navigate to the special additional deductions section [10][12] - The article emphasizes the importance of accurately entering loan information for housing loan interest deductions, including the ability to modify previously submitted information [15][16] Group 2 - The article provides detailed instructions on how to select the deduction year and confirm the housing loan interest deduction [13][14] - It highlights the option for taxpayers to upload relevant documents as proof when modifying loan information [16] - The article mentions the necessity of ensuring that all information is correct before finalizing any modifications to the tax deductions [16]

Core Viewpoint - Taxpayers can still fill in the special additional deductions for individual income tax for 2026 even if they did not confirm by December 2025, and they can do so through official channels throughout the 2026 fiscal year [1][4]. Group 1: Filling Process - Taxpayers must download and log into the "Individual Income Tax" APP to proceed with the filling process [1]. - After logging in, navigate to the "Special Additional Deduction Filling" module and select the deduction year as "2026" [1]. - For employed taxpayers, it is crucial to select "Declared by the withholding agent" to expedite the deduction in subsequent salary payments [4]. - For self-employed taxpayers, they should choose "Self-declaration of comprehensive income" to have the deductions processed during the annual tax settlement at the end of 2026 [4].

Group 1 - The article discusses the VAT rate applicable to feed, which is set at 9% according to the "Value-Added Tax Law of the People's Republic of China" [7] - It highlights that the new VAT law will come into effect on January 1, 2026, and will replace the "Interim Regulations on Value-Added Tax" [7]

Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]

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 discusses the procedures and requirements for internet platform enterprises to report service income on behalf of their users, emphasizing the importance of accurate data entry in the declaration forms [3][4][5]. Group 1: Reporting Procedures - Internet platform enterprises must fill out the "User Name," "User Unique Identifier," "Internet Platform Name of Income Source," and "User Name of Income Source" accurately in the declaration form [3]. - If a user earns income from the platform, the reported names and identifiers must match those used on the platform [4]. - In cases where income is derived from another platform, the declaration must reflect the actual platform and user identifiers from that platform [5]. Group 2: Tax Calculation and Reporting - If a user receives service income from multiple platforms exceeding the small-scale taxpayer VAT exemption threshold, the internet platform must report this by the 15th of the following month [6]. - The tax authority will provide pre-filled services to assist in the summary declaration process for users with income exceeding the threshold [6]. - Examples illustrate how income from different platforms is aggregated for tax purposes, highlighting the need for timely and accurate reporting by the platforms involved [7].

Group 1 - The article discusses the process of entering information related to the tax payment transfer agreement, emphasizing the importance of selecting the correct bank that supports direct signing services [3] - It outlines the steps for saving and downloading the tax payment transfer agreement, indicating that successful completion of these steps is necessary for further processing at the bank [3] - The article mentions the requirement to print the agreement for verification services at the bank if the selected bank does not support direct signing [3] Group 2 - The article provides a reminder that the platform is unofficial and serves as a learning resource, indicating that the content is for educational purposes only and not a standard for tax payments [6] - It includes a reference to a tax service hotline, suggesting that taxpayers can inquire about specific tax-related issues, such as retroactively claiming special deductions [8] - The article highlights the introduction of a compliance management guideline for tax-related matters in Zhejiang Province, aimed at improving compliance and risk management for enterprises [10]