欢迎扫描下方二维码关注： 来源： 北京税务 -60000元- 二险一金 寺专项扣除-千女 教育等专项附加扣除-依法确定的其他扣除- 符合条件的公益慈善事业捐赠）×适用税 率-速算扣除数 | | 个人所得税税率表 | | | | --- | --- | --- | --- | | | (综合所得适用) | | | | 级数 | 全年应纳税所得额 | 税率(%) | 速算扣除数 | | 1 | 不超过 36000 元的 | 3 | 0 | | 2 | 超过 36000元至 144000元的 | 10 | 2520 | | 3 | 超过 144000 元至 300000 元的 | 20 | 16920 | | 4 | 超过 300000元至 420000元的 | 25 | 31920 | | 5 | 超过 420000元至 660000元的 | 30 | 52920 | | 6 | 超过 660000元至 960000元的 | 35 | 85920 | | 7 | 超过 960000 元的 | 45 | 181920 | ▶ 专项扣除,包括居民个人按照国家规 定的范围和标准缴纳的基本养老保险、基 本医疗保险、失业保 ...

预约步骤看这里↓ 据国家税务总局通告， 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。 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。 哪些人需要办理？ 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，需办理年度汇算： 符合下列情形之一的，无需办理年度汇算： 如何申报？ 收到这些信息请勿轻信 在个税汇算这段时间，如果突然收到以下内容信息，请勿轻信！ 可通过下载"个人所得税"App及登录自然人电子税务局网页端进行申报。 可由所在扣缴义务人集中进行申报。 纳税人可委托第三方中介机构或个人完成年度汇算。 按要求将必备材料邮寄给指定税务机关进行申报。 前往主管税务机关办税服务厅进行申报。 ❌ 专业人员帮你多退税：只要提供个税App账号密码和银行卡号，就可以帮忙操作办理个税汇算退税，按退税到账金额比例支付服务费，若没有成功不 收取费用。 假的！网警提醒：不要向陌生人提供自己的任何账号及密码。 ❌ 诱导填报虚假个税信息：以"利用税收优惠政策""减轻个人负担"等为由，声称可以 ...

Core Viewpoint - The preferential tax policy for annual one-time bonuses will continue until December 31, 2027, allowing taxpayers to choose between separate taxation and inclusion in comprehensive income taxation for their bonuses in 2026 [1]. Taxation Methods - The two taxation methods available for annual one-time bonuses are separate taxation and inclusion in comprehensive income taxation, which help reduce the personal income tax burden for wage earners [1]. - Separate taxation calculates the tax based on the bonus divided by 12 months, avoiding tax rate jumps, making it suitable for high-income earners with substantial bonuses [1]. - Inclusion in comprehensive income taxation combines the bonus with annual salary and other income, allowing taxpayers to utilize various deductions, making it more suitable for lower-income earners with multiple deductions [1]. Practical Examples - A tax officer provided examples showing that for a taxpayer with an annual income of 60,000 yuan and a year-end bonus of 20,000 yuan, the tax owed under inclusion in comprehensive income taxation is 0, while under separate taxation, it is 600 yuan [2]. - Another example showed that a taxpayer with an annual income of 300,000 yuan and a year-end bonus of 80,000 yuan would face a higher tax rate under inclusion in comprehensive income taxation compared to separate taxation, making the latter more tax-efficient [2]. Tax Calculation Tools - Taxpayers can use the individual income tax APP to compare the tax amounts under both methods without manual calculations, ensuring they select the lower tax amount for reporting [2]. - The tax authority emphasizes the importance of choosing the applicable tax rate legally and ensuring that income does not trigger a tax rate jump during calculation [2]. Limitations and Regulations - Each taxpayer can only use the separate taxation option once per tax year, and bonuses cannot be split for separate taxation [3]. - The annual personal income tax settlement period is from March 1 to June 30, and non-residents can settle their taxes before leaving the country [3]. - Taxpayers with annual comprehensive income not exceeding 120,000 yuan or a tax settlement amount not exceeding 400 yuan may be exempt from the annual tax settlement process [3].

星沙时报2026-02-07 10:11:23 近日 国家税务总局发布 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 2月25日就开启预约了 3月1日起 不少人又可以领到退税"红包"啦 ↓↓↓ 大家都在看： 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。 什么是个税年度汇算？ 年度汇算指的是年度终了后，纳税人汇总一个纳税年度内取得的综合所得收入额，减除费用六万元以及 专项扣除、专项附加扣除、依法确定的其他扣除和符合条件的公益慈善事业捐赠后，适用综合所得个人 所得税税率并减去速算扣除数，减去减免税额后计算本年度实际应纳税额，再减去已预缴税额，确定该 纳税年度应退或者应补税额，在法定期限内向税务机关办理纳税申报并结清税款的行为。 简言之，就是在平时已预缴税款的基础上"查遗补漏，汇总收支，按年算账，多退少补"。 何时可以办理？ 2026年3月1日至6月30日。跨度4个月，全天候 ...

Core Viewpoint - The article provides a comprehensive guide on how to recover and back up data in the Individual Electronic Tax Bureau (withholding end) after changing computers, detailing steps for both scenarios of having a backup and not having one [1][9]. Backup and Recovery Process - **Scenario 1: Having a Backup** - Users can restore data by navigating to the path: [System Settings] - [System Management] - [Backup and Recovery] - [Restore Settings] - [Select] [1][10]. - **Scenario 2: No Backup** - Users must first visit the tax authority's service hall to apply for the "Withholding Client Data Download Function," which is valid for 72 hours. The authorized personnel must be the legal representative or financial responsible person [2][3]. - After authorization, users log in to the Individual Electronic Tax Bureau and proceed to [Personnel Information Collection] [2][3]. - **Data Download Steps** - Users will be prompted to download previously submitted personnel information. After verification via SMS code, the download can be completed. Users should check the accuracy of the personnel information post-download [3][12]. Backup Methods - **Manual Backup** - Users can manually back up data by following the path: [System Settings] - [System Management] - [Backup and Recovery] - [Backup Settings] - [Select Backup Path] [5][6]. - **Automatic Backup** - Users can set up automatic backups by navigating to: [System Settings] - [System Management] - [Backup and Recovery] - [Automatic Backup], where they can choose backup paths and quantities [7][8].

Core Viewpoint - The article emphasizes the risks associated with using online advertisements for fraudulent invoice issuance, highlighting the potential financial penalties and legal consequences for businesses that engage in such practices [5][6][7]. Group 1: Tax Compliance - Businesses should be cautious of online ads promising to assist with invoice issuance, as these may lead to issuing fraudulent invoices that cannot be deducted for tax purposes [5]. - Engaging in fraudulent activities can result in significant penalties, including back taxes, late fees, and fines, which can severely impact a company's financial health [5][6]. Group 2: Tax Benefits and Services - The article suggests that legitimate tax services and compliance strategies can provide businesses with necessary support, contrasting with the risks of fraudulent practices [10]. - It encourages businesses to explore tax benefits and services that can aid in compliance and potentially reduce tax liabilities without resorting to illegal methods [10].

Group 1 - The deadline for individual income tax annual reconciliation is June 30, and it can be processed 24/7 [1] - Taxpayers who need to file annual reconciliation include those with prepaid tax amounts exceeding the annual tax liability and those with comprehensive income exceeding 120,000 yuan and a tax due exceeding 400 yuan [2] - Taxpayers who do not need to file include those with comprehensive income not exceeding 120,000 yuan and those whose tax due is less than 400 yuan [2] Group 2 - The annual reconciliation process consists of several steps: income confirmation, special additional deductions, bank information confirmation, and tax declaration [4][25] - The first step involves confirming income information to ensure accuracy [13] - The second step allows taxpayers to apply for special additional deductions, which can reduce tax liabilities [18][24] Group 3 - Special additional deductions include various categories such as child education, continuing education, major medical expenses, housing loan interest, and rental expenses [7] - The deduction standards vary, for example, child education allows for a deduction of 24,000 yuan per child per year [7] - Taxpayers can access the personal income tax app to manage their deductions and filing [8][26]

Group 1 - The article discusses the upcoming deadline for the 2024 individual income tax reconciliation process and highlights the importance of reminding employees who have not yet completed their filings [1] - It introduces the "Employee Reconciliation Declaration Status Inquiry" feature available on the Natural Person Electronic Tax Bureau, which allows companies to check the filing status of their employees [1] - The article provides a step-by-step guide on how to access this feature, including logging in, selecting the company, and confirming the tax year for inquiry [1] Group 2 - The article emphasizes the need for companies to ensure that their employees are aware of the tax reconciliation process and to utilize available tools for tracking compliance [1] - It encourages sharing the information with colleagues to enhance tax-related skills and knowledge within the organization [1]

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which is set to conclude on June 30, 2024, and provides guidance on how to complete the filing efficiently [1]. Group 1: Filing Process - Taxpayers can now file their annual income tax reconciliation without prior appointment by logging into the personal income tax app [1]. - The article outlines the steps for filing, including selecting the reporting year and entering income and deductions [5][10]. - It highlights the necessity of reviewing the pre-filled data and understanding the tax calculation process before submission [7][15]. Group 2: Special Deductions - Taxpayers are encouraged to fully utilize special additional deductions, which can significantly impact the final tax amount [19]. - Specific deductions such as medical expenses and year-end bonuses should be reported accurately to maximize potential refunds or minimize tax liabilities [19][20]. - The article notes that taxpayers with certain conditions may be exempt from filing if their income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan [20]. Group 3: Important Reminders - Taxpayers should ensure that all income and deductions are accurately reported to avoid errors that could lead to penalties [19]. - The article advises that if a taxpayer has already prepaid taxes and their total income is below the threshold, they may not need to file [20]. - It also mentions that any tax owed must be paid by June 30, 2025, to avoid late fees [18].

Core Viewpoint - The article emphasizes the importance of understanding the personal tax refund process and highlights potential pitfalls that taxpayers must be aware of during the annual income tax reconciliation period starting March 1, 2024 [3][21]. Group 1: Tax Refund Process - The annual income tax reconciliation for comprehensive income will officially begin on March 1, 2024, allowing taxpayers to prepare in advance [3]. - Taxpayers can check their tax refund status by accessing the "申报记录" (Declaration Records) section to view the current status of their refund application [4][7]. - If the refund status indicates "税务审核中" (Tax Review in Progress), it means the tax authority is currently reviewing the refund application [8]. Group 2: Refund Application Status - The refund application can have various statuses, including "税务审核通过" (Tax Review Approved) and "国库处理完成" (Treasury Processing Completed), indicating successful processing of the refund [6][14]. - If the refund application is not approved, the tax authority will provide reasons for the disapproval, allowing taxpayers to correct their declarations and reapply [10][13]. - Taxpayers are advised to ensure that their bank account information is accurate to avoid issues with the refund process, as discrepancies can lead to "国库退库失败" (Treasury Refund Failed) [16]. Group 3: Documentation and Corrections - Taxpayers may need to provide additional documentation or correct their tax reconciliation declarations if the tax authority requests it during the review process [12][10]. - The article suggests that taxpayers should upload necessary proof and explanations promptly if notified by the tax authority [10][12]. - It is crucial for taxpayers to verify the accuracy of their annual reconciliation declarations to ensure compliance and avoid delays in receiving refunds [13].