Core Viewpoint - The article discusses the ongoing process of individual income tax (IIT) reconciliation for the year 2025, highlighting the reasons for delays in tax refund approvals, particularly the role of manual audits in ensuring accuracy and fairness in tax assessments [2][7]. Group 1: Tax Refund Process - The tax refund process has begun for the 2025 individual income tax reconciliation, with some taxpayers receiving refunds quickly while others experience delays due to their applications being in "tax audit" status for several days or even weeks [2][3]. - Quick refunds are typically granted to taxpayers who meet refund criteria and have significant financial burdens, as tax authorities prioritize these cases [3]. - The initial phase of tax reconciliation sees a high volume of applications, leading to slower processing times due to the large number of audits required [3][4]. Group 2: Manual Audit Importance - The audit process is complex, involving various income sources and deductions, which can differ significantly among taxpayers, leading to varied processing times even for applications submitted on the same day [4][5]. - Manual audits are not seen as a weakness but rather as a crucial measure to ensure that taxpayers accurately apply policies and maintain tax equity [7][8]. - The manual review process helps prevent fraudulent claims and ensures that eligible taxpayers receive the full benefits of tax policies [8]. Group 3: Taxpayer Guidance - Taxpayers whose refund status is stuck in "tax audit" should remain patient and monitor updates through the tax app, as any necessary modifications or additional information will be communicated via this platform [11][10]. - Tax authorities may contact taxpayers directly for assistance in correcting or supplementing their submitted information [10]. - Taxpayers are advised to be cautious of scams, as tax officials will not request sensitive personal information outside of the official tax app [10].