年度汇算的时间范围是什么？ 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。 2026年2月25日起，就可通过个人所得税App提前预约办理2025年综合所得个税汇算啦！哪些时段可以进行预约？如何预约？慢慢往下看。 纳税人可以在哪些时段进行预约？ 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。 哪些人需要办理年度汇算？ 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： 已预缴税额大于年度汇算应纳税额且申请退税的。 纳税年度内取得的综合所得收入超过12万元且需要补税金额超过400元的。 预约都有哪些步骤？ 预约操作分几步走，几图教会你！ 首先去预约。 接着选定预约时间。 最后开始申报。 符合下列情形之一的，无需办理年度汇算： 年度汇算需补税但综合所得收入全年不超过12万元的。 年度汇算需补税金额不超过400元的。 已预缴税额与年度汇算应纳税额一致的。 符合年度汇算退税条件但不申请退税的。 个人综合所得应纳税所 ...

哪些时段可以进行预约？ 今天（2月25日）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 手把手教会你 如何预约？ 年度汇算的时间范围是什么？ 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！ 在App进行申报中，不慎操作修改部分收入扣除信息，如何恢复？ 可以在申报界面右上方选择"重置申报"即可。 提交退税申请后税务审核通过了，但又发现申报错误，怎么办？ 税务机关审核通过已经提交国库部门的，不能作废申报，但可以在前次申报基础上办理更正申报。 哪些人需要办理年度汇算？ 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： 个人综合所得应纳税所得额如何确定？ 居民个人的综合所得，以每一纳税年度的收入额减除费用六万元以及专项扣除、专项 ...

Group 1 - The official announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement for the year 2025 will take place from March 1 to June 30, 2026 [2] - Taxpayers can make appointments for processing starting from February 25, 2026, through the personal income tax app for the period of March 1 to March 20, 2026 [2] - For the period from March 21 to June 30, 2026, taxpayers can process their income tax settlement without needing an appointment [2][3]

Core Points - The State Taxation Administration has announced the individual income tax reconciliation period for 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments through the individual income tax app from March 1 to March 20, with appointments starting from February 25 [1] - From March 21 onwards, taxpayers can handle their tax reconciliation without an appointment [1] Taxpayer Requirements - Taxpayers who have prepaid taxes exceeding their actual tax liability and wish to apply for a refund, or those with annual comprehensive income exceeding 120,000 yuan and a tax payment exceeding 400 yuan, must complete the annual reconciliation [1] - Taxpayers who have legally prepaid individual income tax and owe additional tax but have an annual income not exceeding 120,000 yuan, owe less than 400 yuan, or have prepaid taxes equal to their actual tax liability, or meet refund conditions but do not apply for a refund, are not required to complete the reconciliation [1]

Group 1 - The new food safety law will be implemented on December 1, introducing stricter regulations on liquid food transportation, requiring permits for bulk transport of key liquid foods like cooking oil and seasonings, enhancing transparency from production to consumption [3] - In the first three quarters of the year, 76 out of every 100 small cars sold were new energy vehicles, marking a historical high. Consumers are encouraged to purchase compliant vehicles before December 31 to benefit from a full exemption on purchase tax, potentially saving up to 30,000 yuan [5] - December is a critical period for individual income tax reconciliation, where year-end bonuses received by December 31 can be taxed separately, allowing for potential tax benefits. Additionally, individuals must confirm their special additional deductions for the next year [7] Group 2 - The introduction of "autumn leave" trials in regions like Zhejiang and Sichuan, and the first "snow leave" for students in Urumqi and Altay, reflects a shift in holiday policies, allowing for longer breaks and promoting seasonal travel and family gatherings [8]

Core Insights - The Director of the State Taxation Administration, Hu Jinglin, announced at a press conference that in the 2024 individual income tax reconciliation, the number of individuals benefiting from special additional deductions will reach 119 million, representing a 55% increase compared to the initial reconciliation in 2020 [1] - The total amount of tax reductions has increased by 156.5%, rising from 116 billion yuan in 2020 to nearly 300 billion yuan this year [1] Summary by Categories - **Taxpayer Impact** - The number of individuals enjoying special additional deductions is projected to be 119 million in 2024, marking a significant growth of 55% since 2020 [1] - **Tax Revenue Implications** - The total tax reduction amount has surged from 116 billion yuan in 2020 to nearly 300 billion yuan in 2024, indicating a substantial increase of 156.5% [1]

Core Points - The press conference highlighted the progress and impact of personal income tax reforms during the "14th Five-Year Plan" period, focusing on improving people's livelihoods and enhancing tax compliance awareness [1][3][4] Group 1: Taxpayer Benefits - Over 100 million taxpayers applied for tax refunds totaling more than 130 billion yuan, while over 7 million taxpayers reported additional tax payments of approximately 48 billion yuan during the recent tax settlement [1][4] - The main beneficiaries of the special additional deductions are individuals aged 30-55, who are often responsible for both elder care and child-rearing, accounting for over 80% of the beneficiaries and over 90% of the total tax reduction amount [3][4] Group 2: Policy Implementation - The government has continuously improved the personal income tax special additional deduction policy, expanding the number of deductible items and increasing the deduction standards, which reflects the government's commitment to improving people's livelihoods [3] - A series of tax incentives have been introduced or extended, including the separate taxation of annual bonuses and exemptions for tax payments under 400 yuan, resulting in a total tax reduction of 580 billion yuan [3] Group 3: Tax Compliance - The new personal income tax system requires taxpayers to handle annual settlements themselves, which helps enhance public awareness of tax laws [4] - The tax authority has promoted compliance through precise regulation, exposing over 60 cases of tax evasion among online influencers and entertainment industry workers [4][5]

Group 1 - Taxpayers are required to retain documentation for vocational qualification continuing education, including relevant certificates [2] - Taxpayers must keep records of housing loan contracts and repayment vouchers [3] - Taxpayers need to maintain housing rental contracts or agreements [4] - Taxpayers should retain written agreements for the allocation of elder support [5] - Taxpayers are required to keep original or photocopied medical service charges and reimbursement documents for major illnesses, or a medical expense list issued by the medical insurance department [6] Group 2 - The article mentions that graduates renting houses can enjoy individual income tax benefits [8] - It raises questions about whether individuals need to reapply for individual income tax special deductions after changing jobs [11] - It also inquires if a "tax preferential identification code" is necessary for enjoying commercial health insurance tax benefits [11]

Core Viewpoint - The article emphasizes the importance of the annual individual income tax reconciliation process, highlighting the deadlines and requirements for taxpayers to complete their filings [1]. Group 1: Who Needs to File - Taxpayers must file an annual reconciliation if they meet any of the following conditions: 1. The pre-paid tax amount exceeds the annual tax liability and a refund is requested [2]. 2. The total comprehensive income for the year exceeds 120,000 yuan and the additional tax owed is over 400 yuan [2]. 3. Errors in income item application or non-compliance by withholding agents lead to underreporting or non-reporting of comprehensive income [2]. Group 2: Who Does Not Need to File - Taxpayers are exempt from filing if they meet any of the following conditions: 1. The total comprehensive income for the year does not exceed 120,000 yuan, even if additional tax is owed [3]. 2. The amount owed does not exceed 400 yuan [3]. 3. The pre-paid tax amount matches the annual tax liability [3]. 4. They qualify for a refund but choose not to apply for it [3]. Group 3: Security Reminders - Taxpayers are advised to avoid sharing personal account information and passwords with strangers [4]. - The tax authority conducts random checks and will not request information through SMS, QQ, or WeChat [4]. - Caution is advised against scams related to "manual refunds," and taxpayers should only use the official app for tax-related transactions [5].

Core Viewpoint - The article discusses the tax deduction policies for individual charitable donations in China, outlining the conditions and procedures for individuals to benefit from tax deductions on their donations to eligible charitable organizations [5][6]. Summary by Sections Eligibility for Tax Deductions - Charitable donations must be made to organizations that meet the criteria set forth in the "Charity Law of the People's Republic of China" and the "Public Welfare Donation Law" [5]. - Donations must be directed towards public welfare and charitable causes such as education, poverty alleviation, and assistance to the needy [5]. Qualified Donation Channels - Donations can be made to: 1. Public welfare social organizations within China that have obtained tax deduction qualifications [5]. 2. Government departments at or above the county level [5]. Tax Deduction Limits - Individual donations can be deducted from taxable income up to 30% or 100% depending on the type of donation. The full deduction applies to donations specified by the State Council [5]. Operational Guidelines - Individuals can claim deductions by logging into the personal income tax app and following a series of steps to input donation details, including the recipient's information and donation amount [6]. - The process includes confirming employment information, entering donation amounts, and uploading supporting documents [6]. Additional Information - The tax deduction qualification for public welfare organizations is valid for three years and can be verified through official government websites [5]. - The article also provides a link to a video guide on how to claim these deductions [8].