Core Points - The individual income tax reconciliation period for 2024 is set from March 1 to June 30, 2025, allowing citizens to apply for tax refunds or make additional payments through the "Personal Income Tax" app, which automatically calculates the amounts due [1] - Taxpayers who have overpaid can apply for refunds, while those who have underpaid must make additional payments, with penalties for late submissions [1] Group 1 - Taxpayers should ensure all deductible items are reported accurately to maximize tax benefits, particularly through personal pension contributions, which can save between 300 to 5000 yuan annually depending on income levels [2] - Married taxpayers can optimize deductions by allocating them to the spouse with the higher tax rate, effectively reducing the overall family tax burden [2] Group 2 - The choice of tax calculation method for annual bonuses significantly impacts tax refunds or payments, with two options available: separate taxation and combined taxation [4] - Taxpayers are advised to simulate both taxation methods during the reconciliation process to determine which option yields a lower tax payment or a higher refund [4]