退税办理时间: 2026年3月1日-6月30日 000000000000000 2026 2月 1月 5月 3月 4月 最高省税 6月 7月 8月 5400元/年 9月 10月 11月 12月 2025年度个税工業精緻已开始 如果您在去年缴存过个人养老金 即可通过以下步骤 轻松领取省税 "大红包罗 个人帮老金退税怎么展作? 预约 2026年2月25日起 3月1日-20日｜ 办理退税 3月21日-6月30日 | 无需预约可随时办理 t3 预约 流量 01 発言分期ADD 底部菜单进入「办&查」频道-选择「个人养 老金扣除管理 ] , 同步你的个人养老金缴费 信息。 个人养老金扣除 管理 经营所得申报 纳税记录开具 取得经营所得后力 生成或查看纳税记 录入或查看个人养 理申报 老金扣除信息 NEW 7 公益慈善捐赠扣 委托代理关系管 涉税服务人员信 除填报 息管理 最 录入或查看准予扣 填报涉税服务人员 委托代理机构或个 除的捐赠记录 人代办年度汇算 信息与申领信用码 一元系 I-4 首贡 待力 办&查 向左滑动查看更多 02. 选择频约目期销量交 进入预约功能页面后，点击"开始预约" 向左滑动查看更多 03. ...

● 或在【办&查】功能中，点击【综合所得年度 汇算】，申报年度【2025】，进入年度汇算。 ● 以标准申报为例，申报前请仔细阅读申报须 知,点击【我已阅读并知晓】。 进入基本信息页面 ● 核对【个人基础信息】，选择或确认【任职受 雇单位】，点击【下一步】，没有任职受雇单位 的，可选择主要收入来源地、户籍所在地或经常居 住地。 进入收入和税前扣除页面 ● 需要提醒大家的是，全年一次性奖金在年度汇 算时，请根据系统提示，点击进入【工资薪金】进 行确认。您可以通过奖金计税方式选择将"全年一 次性奖金" 【全部并入综合所得计税】，或者选择 其中一笔【单独计税】。 标准申报 【 】 【 】 【 】 【 】 工资薪金 奖金计税方式选择 【新能源线综合年 - 为世波会欧】并】4 同以按 "全年一次性奖金"计税方式 部并入综合所得计税 独计秒 进入税款结算页面 ● 当您对收入、费用、免税收入和税前扣除等项 目核对无误后，直接点击【下一步】就可以进入税 款计算界面。 标准申报 く返回 收入和税前扣除 基本信息 班的法律 法确定的具他扣除-准予扣 名易系 n 00 0.00 应纳税所得額 保存 下一步 ● 请仔细阅读提示内容，确 ...

今天起，可通过个人所得税App提前预约办理2025年综合所得个税汇算。哪些时段可以进行预约？如何预约？手把手教会你。 年度汇算的时间范围是什么？纳税人可以在哪些时段进行预约？ 2025年度汇算的时间为2026年3月1日至6月30日，全天候24小时随时办理。 纳税人如需在3月1日至3月20日之间办理年度汇算，可在2月25日至3月20日每天的早6点至晚10点登录手机个人所得税App进行预约。 3月21日至6月30日期间，纳税人无需预约，可以随时办理。 预约都有哪些步骤？ 预约操作几步走？一图教会你！ ITE 造 十 进入个人所得税App预约功能页面 O 可通过"首页-2025综合所得年度汇算"专题 区域点击"去预约"按钮进入预约功能页面: " ○ 谱验人想想索的吐 个人所得税综合所得汇 2025综合所得年度汇算 将于3月1日正式开始,您可进行申报预约或进入专 题页提前准备 去预约 重点服务推荐 ◆ 专项附加扣除 相关政策 > 若符合条件,您可点击下方填报 我要填报 超1亿人参与 综合所得年度 收入纳税明细 纳税记录开具 庫多] 汇算 生成或查看纳税证 資看个人所得税纳 申报与查询综合所 指定属汇局 > FD 9 ...

Core Viewpoint - The article emphasizes the importance of completing the annual personal income tax reconciliation by June 30, 2024, detailing the process and requirements for taxpayers to ensure compliance with tax regulations [3][9]. Group 1: Annual Reconciliation Overview - The annual reconciliation involves summarizing various income sources such as wages, labor remuneration, and royalties to calculate tax obligations [3]. - The calculation formula for tax refund or payment is provided, which includes deductions for specific expenses and applicable tax rates [4]. Group 2: Exemptions from Reconciliation - Taxpayers are exempt from reconciliation if their total income does not exceed 120,000 yuan or if the tax due is less than 400 yuan [6]. - Other exemptions include cases where the pre-paid tax matches the actual tax due or if taxpayers qualify for a refund but choose not to apply for it [6]. Group 3: Requirements for Reconciliation - Taxpayers must complete reconciliation if they have overpaid taxes and wish to claim a refund, or if their total income exceeds 120,000 yuan with a tax due exceeding 400 yuan [7]. - Additional requirements include situations where income was underreported due to errors or lack of withholding [7]. Group 4: Timeline for Reconciliation - The reconciliation period is set from March 1 to June 30 each year, with specific dates for the 2024 tax year being March 1 to June 30, 2025 [8][9]. Group 5: Steps to Complete Reconciliation - The process begins with logging into the personal income tax app and selecting the appropriate year for reconciliation [10][11]. - Taxpayers must verify their personal information, income, and deductions before proceeding to tax calculation [13][14]. - The system will automatically calculate the tax due or refund based on the provided information, guiding users through the final steps of either claiming a refund or making a payment [17][21].

Core Viewpoint - The article emphasizes the importance of timely filing personal income tax annual reconciliation by June 30, 2024, and outlines the consequences of failing to do so, including penalties and impacts on tax credit. Group 1: Consequences of Late Filing - Tax authorities will issue a deadline for correction to taxpayers who fail to file or underpay, and may impose penalties according to the Tax Collection and Administration Law of the People's Republic of China [1] - Tax authorities will recover unpaid or underpaid taxes and impose late fees, marking the taxpayer's record accordingly [2] - Taxpayers who do not comply with tax filing regulations may be classified as seriously untrustworthy, affecting their tax credit status [3] Group 2: Who Needs to File Annual Reconciliation - Taxpayers who have prepaid taxes greater than the actual tax due and wish to apply for a refund must file [5] - Taxpayers who need to pay additional taxes and have an annual income exceeding 120,000 yuan or owe more than 400 yuan must file [6] - Taxpayers who need to pay additional taxes but have an annual income not exceeding 120,000 yuan or owe less than 400 yuan, and did not prepay taxes, must file [7] - Taxpayers who have underreported or failed to report income due to errors or non-compliance by withholding agents must file [8] Group 3: Recommendations - Taxpayers receiving notifications regarding tax refunds or payments should promptly log into the personal income tax app to complete their filings and avoid negative consequences [10]

Group 1 - The article discusses various types of income that individuals may receive, including labor remuneration, manuscript fees, and royalties from intellectual property [4][5]. - It highlights the importance of accurately reporting income and expenses for tax purposes, emphasizing that taxpayers must not claim deductions multiple times [5][6]. - The article outlines specific deductions available to taxpayers, such as those for childcare, education, medical expenses, housing loan interest, and elder support [5]. Group 2 - It emphasizes the obligation of taxpayers to file tax returns accurately and on time, warning of potential penalties for non-compliance [6]. - The article advises taxpayers to promptly apply for tax refunds if they have overpaid, and to ensure their bank account information is correct to avoid issues with refund processing [6]. - It also mentions the importance of maintaining proper documentation and verifying eligibility for various deductions to ensure compliance with tax regulations [5][6].

Group 1 - The 2024 individual income tax comprehensive income settlement is nearing its end, and taxpayers are reminded to check for legitimate notifications from tax authorities regarding potential refunds [1] - Taxpayers are encouraged to act promptly to process their tax refunds if they meet the eligibility criteria [1] Group 2 - To successfully process a tax refund, the bank account must be a personal account opened within China, preferably an I-class account to avoid daily transaction limits that could lead to refund failures [2] - It is essential to ensure that the bank account is in good standing, as statuses like cancellation, loss, deactivation, or freezing can result in refund failures [2] Group 3 - After submitting the tax refund request, taxpayers can track the refund status through the personal income tax app by navigating to the "2024 comprehensive income annual settlement" section and checking the refund records [4]

Core Points - The 2024 individual income tax comprehensive settlement in Harbin will end at the end of this month, and taxpayers can use the personal income tax app for automatic calculations of tax refunds or payments [1] Group 1: Taxpayer Obligations - Taxpayers whose pre-paid tax amount is less than the actual tax amount due and do not meet the exemption criteria must complete the tax settlement [2] Group 2: Tax Calculation - The formula for calculating the tax refund or payment is detailed, including deductions for various expenses and applicable tax rates [3] Group 3: Situations Leading to Additional Tax - Several scenarios can lead to additional tax payments, such as multiple employment, additional income sources, and changes in employment during the year [4] Group 4: Consequences of Non-compliance - Failure to complete the tax settlement can result in reminders, penalties, and increased scrutiny from tax authorities for the next three tax years [5]

Core Viewpoint - The article provides guidance on the annual personal income tax reconciliation process, specifically addressing common questions regarding tax refund applications and the conditions under which they may be revoked or denied. Group 1: Tax Refund Application Process - Taxpayers must use their own bank account for refund applications to ensure fund security [2] - Taxpayers can revoke their refund application before the tax authority completes the review [3] - If the tax authority has already approved the application and submitted it to the treasury, revocation is not possible, and a correction declaration must be filed [3] Group 2: Error Handling and Refund Rights - If a taxpayer discovers an error after the tax authority has approved the application, they cannot cancel the declaration but can file a correction based on the previous submission [4] - Taxpayers have the right to waive their refund, but if they choose to do so, they must reapply within the statutory period [5] Group 3: Conditions for Refund Denial - Refund applications may be denied or fail under several conditions, including incorrect personal information, invalid bank account details, errors or discrepancies in the declaration data, inability to contact the taxpayer for verification, or lack of confirmation on the annual reconciliation information [5][6]

Core Viewpoint - The article discusses the taxation rules for various types of one-time income, including annual bonuses, severance pay, and retirement compensation, emphasizing the need for individual taxpayers to understand their tax obligations and options for filing. Group 1: Annual One-Time Bonus Income - Annual one-time bonuses are defined as bonuses given based on the overall economic performance and employee evaluation, which may include year-end salary increases and performance-based pay [1]. - Tax calculation for annual one-time bonuses can be done separately from the annual comprehensive income, using a method that divides the bonus by 12 to determine the applicable tax rate and quick deduction [2]. - A case study illustrates that if an individual receives a bonus of 24,000 yuan, the applicable tax rate is 3%, resulting in a tax liability of 720 yuan [3]. Group 2: Severance Pay - Severance pay refers to the one-time compensation received when an employment relationship is terminated, which may include economic compensation and other allowances [5]. - The portion of severance pay within three times the local average annual salary is exempt from personal income tax; any amount exceeding this threshold is taxed separately [6]. - A calculation example shows that if an individual receives 370,000 yuan in severance pay, with the local average salary being 80,000 yuan, the taxable amount is 130,000 yuan, leading to a tax liability of 10,480 yuan [6]. Group 3: Retirement Compensation - One-time compensation received upon early retirement is subject to tax based on the number of years until the legal retirement age, averaged out to determine the applicable tax rate [9]. - An example indicates that if an individual receives 180,000 yuan in retirement compensation, with a deduction standard of 60,000 yuan, the tax liability amounts to 1,800 yuan [9]. - It is noted that retirement compensation does not need to be included in the annual comprehensive income for tax filing purposes [13].