Group 1 - The article emphasizes the obligation of taxpayers to complete the annual tax settlement and payment if their pre-paid tax amount is less than the actual tax amount due, and they do not meet the exemption criteria for additional tax payment [3] - Taxpayers who fail to declare or underpay their taxes after the settlement period will face legal consequences, including being ordered to correct their filings, tax collection, and penalties for late payment, which may also affect their tax credit [3] - Taxpayers can apply for a tax refund for overpaid taxes within three years from the date of tax settlement, but applications for refunds for the 2021 tax year and earlier will no longer be accepted after July 1, 2025 [3][5] Group 2 - The article provides guidance on how to handle overlapping rental periods when filing for special additional deductions, advising taxpayers to avoid date overlaps and to report new rental information if they have previously submitted housing rental information [9][10]

Group 1 - In 2024, Chongqing reported 2.655 million taxpayers applied for personal income tax refunds totaling over 2.2 billion yuan, while 291,000 taxpayers declared additional taxes exceeding 600 million yuan, reflecting legal norms and fairness in taxation [1] - The implementation of various personal income tax preferential policies resulted in a cumulative tax reduction of 5.5 billion yuan for the year, with over 2.33 million individuals benefiting from special additional deductions, marking a 4.6% increase from 2023 [1] - The increase in personal income tax refund amounts, particularly for deductions related to children's education and elderly care, has been positively received by taxpayers, with one citizen noting a refund of over 1,500 yuan [1] Group 2 - The personal income tax system in Chongqing effectively promotes social equity by adjusting income distribution through higher taxes on high-income earners and lower or no taxes on middle and low-income earners [2] - The implementation of special additional deductions and other preferential policies demonstrates the government's commitment to improving the welfare of its citizens [2]