编辑/宋霞 文/北京青年报记者 宋霞 一年一度的"多退少补"开始了！2025年度个税汇算清缴的办理时间为2026年3月1日至6月30日。 网警提醒您，所有退税业务，请通过个人所得税官方App操作，切勿点击陌生链接。警惕"代操作多退 税""人工退税绿色通道""税务稽查要求转账""诱导虚假填报"等骗局。切勿泄露账号密码等信息，税务 部门不会通过短信社交软件索要资料或要求转账，谨防上当受骗。 ...

一年一度的"多退少补"开始了！2025年度个税汇算清缴的办理时间为2026年3月1日至6月30日。 这里有两个时间可以选择，如果需要在3月1日至20日期间办理，可以从2月25日起，也就是今天，大家 就可通过个税App提前预约，按提示三步即可完成；如果在3月21日至6月30日办理则无需预约，随时可 办。 由于年终奖计税有单独计税和合并计税两种，大家可以对比下，哪种退税多或补税少就选哪种。 文/北京青年报记者 宋霞 编辑/宋霞 ...

不过，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！ 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。 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，声称可以利用虚假资质、名义 等方式提供相关个人退税"服务"，增加退税金额等。 网警提醒：诱导填报虚假个税信息骗局具有欺诈性，会给个人财产和社会安全带来不可忽视的风险，大 家一定要提高警惕，请勿上当。 2025年度个税汇算清缴的办理时间为2026年3月1日至6月30日。如果需要在3月1日至20日期间办理，纳 税人可以从2月25日起通过个税App提前预约。 如果在3月21日至6月30日办理则无需预约，随时可办。 网警提醒：税务稽查部门开展随机抽查工作，会有严格的规定和程序，不会通过短信、QQ、微信等途 径告知纳税人提供相关资料。 提供所谓"人工退税"："税务机关工作人员"电话告知可以通过"人工退税绿色通道"，加快到账速度。要 求提供身份证、银行卡账号等个人信息进行身份核对。 网警提醒：遇到所 ...

朋友们注意啦，一年一度的个税汇算清缴，马上就要开始了！今年办理时间是2026年3月1日到6月30 日，简单说，就是多退少补，之前预缴多了的朋友，申报后就能拿到退税。对于想要尽早退税的人来 说，明天早上6点起就可以在税务总局开发的个人所得税APP等上面预约（3月1日至3月20日）办税。注 意以下几点：年收入不超过12万元，或补税金额不超过400元的，可以免予补税。有大病医疗等专项附 加扣除的，记得在汇算时填上。年终奖计税方式可以二选一。需要提醒的是：诱导填报虚假个税信息骗 局具有欺诈性，大家一定要提高警惕，请勿上当。不要相信所谓的"退税秘笈"或"人工退税"。不要向陌 生人提供自己的任何账号及密码。 朋友们注意啦，一年一度的个税汇算清缴，马上就要开始了！今年办理时间是2026年3月1日到6月30 日，简单说，就是多退少补，之前预缴多了的朋友，申报后就能拿到退税。对于想要尽早退税的人来 说，明天早上6点起就可以在税务总局开发的个人所得税APP等上面预约（3月1日至3月20日）办税。注 意以下几点：年收入不超过12万元，或补税金额不超过400元的，可以免予补税。有大病医疗等专项附 加扣除的，记得在汇算时填上。年终奖计 ...

文 | 银行螺丝钉 （转载请注明出处） 祝大家春节愉快，马年大吉~ 按照惯例，螺丝钉从2025年发表的文章中精选了一些，做了这个精华文章汇总，方便大家 回顾精彩内容、分享和收藏。 精华文章会分为2个篇幅来进行汇总，分别是： 方便大家回顾精彩内容，也方便分享和收藏。 昨天跟大家分享了： 【收藏】投资实战&总结感悟篇：螺丝钉精华文章汇总2025 这篇分享的是 「 投资知识篇 」 。包括投资基金过程中，面对的基金基础知识，以及部分朋友的投资疑问。 投顾组合相关： 螺丝钉投顾组合四周年成绩单 365天投顾组合：牛市进可攻，熊市退可守 报喜：连续第三年，荣获「基金投顾机构金牛奖」 如何通过指数基金，投资全球股票市场？ 5折优惠来了：钉系列投顾组合，投顾费5折～ 主动优选2025年来超额表现好，因为啥呢？ 月薪宝创新高，收益来源有哪些？需要调仓吗？ 自动止盈功能来啦，一键开启，不错过止盈机会 省心定投：螺丝钉金钉宝指数增强投顾组合 4-5星优选：螺丝钉金钉宝主动优选投顾组合 股债平衡、自带止盈：螺丝钉银钉宝月薪宝投顾组合 稳健「固收+」：螺丝钉银钉宝365天投顾组合 短期资金打理：螺丝钉银钉宝90天投顾组合 365天组合 ...

Group 1: Fiscal Revenue Overview - In 2025, the national general public budget revenue is projected to be 21.6045 trillion yuan, a decrease of 1.7% from the previous year [1] - Tax revenue is expected to reach 17.6363 trillion yuan, showing a growth of 0.8%, while non-tax revenue is anticipated to decline by 11.3% to 3.9682 trillion yuan [1] - Land transfer revenue is forecasted to be 4.1518 trillion yuan, down 14.7% compared to the previous year [1] Group 2: Regional Fiscal Data - Some provinces have reported unique trends in their fiscal data for 2025, with Jilin province's non-tax revenue increasing by 25.4% to 63.85 billion yuan and Shaanxi province's non-tax revenue rising by 11.6% to 87.09 billion yuan [1] Group 3: Expenditure Trends - Expenditures related to "people" are increasing, with education spending at 434.17 billion yuan (up 3.2%), social security and employment spending at 444.16 billion yuan (up 6.7%), and health spending at 214.46 billion yuan (up 5.7%) [2] - The overall fiscal policy for 2025 aims to maintain necessary spending levels despite revenue pressures, with a focus on macroeconomic support [2] Group 4: Tax Revenue Composition - In 2025, tax revenue is expected to constitute 81.6% of the general public budget revenue, an increase of 2.0 percentage points from 2024, indicating improved revenue quality [3] - Major tax categories such as domestic VAT, corporate income tax, and personal income tax are showing positive growth rates, with personal income tax growing by 11.5% [3][6] Group 5: Personal Income Tax Insights - The high growth rate of personal income tax at 11.5% is attributed to improved tax administration and an increase in dividend income [6] - The tax authority has intensified scrutiny on high-income individuals, leading to significant recoveries in unpaid personal income tax [6][8] Group 6: International Income Taxation - The tax authority has been focusing on overseas income taxation, with significant amounts being recovered from individuals who failed to report their foreign income [8][9] - The implementation of the Common Reporting Standard (CRS) since 2017 has enhanced the tax authority's ability to track overseas financial accounts [8][9] Group 7: Future Tax Administration Trends - It is anticipated that the trend of strengthening the administration of overseas income taxation will continue into 2026, with more rigorous data collection and compliance measures expected [10]

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京燕山税务 按发放时间算! 2026年1月发就归 2026年度，次年3-6月汇算清缴～ 图 知识点 按月换算后的综合所得税率表 | 级数 | 全月应纳税所得额 | 税率(%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过3000元的 | 3 | 0 | | 2 | 超过3000元至12000元的部分 | 10 | 210 | | 3 | 超过12000元至25000元的部分 | 20 | 1410 | | 4 | 超过25000元至35000元的部分 | 25 | 2660 | | 5 | 超过35000元至55000元的部分 | 30 | 4410 | | 6 | 超过55000元至8000元的部分 | 35 | 7160 | | 7 | 超过80000元的部分 | 45 | 15160 | 年度汇算的"年度"即为纳税年度，也就是 公历1月1日起至12月31日。年度汇算时的收入、 扣除，均为该时间区间内实际取得的收入和实际 发生的符合条件或规定标准的费用或支出。 0 举例说明 某单位发放2025年年终奖: © 如 ...

Core Points - The article discusses the four main sources of income for retirees: basic pension, housing provident fund, enterprise annuity (or occupational annuity), and individual special pension, highlighting their different tax treatments [1][4][9] Group 1: Tax Treatment of Retirement Income - Basic pensions are completely tax-exempt, regardless of the amount received, ensuring that retirees do not have to report this income for annual tax reconciliation [4] - Withdrawals from the housing provident fund upon retirement are also exempt from individual income tax, making it a convenient and tax-free source of funds [9] - Both enterprise annuities and occupational annuities are subject to taxation, with the method of withdrawal affecting the tax burden significantly [10][11] Group 2: Withdrawal Strategies and Tax Implications - Monthly or annual withdrawals from enterprise or occupational annuities result in lower tax rates due to the application of progressive tax rates on combined income [11] - A one-time withdrawal can lead to a significantly higher tax liability, as it is taxed as a lump sum under the comprehensive income tax rate [11] - Special individual pension plans allow for tax deductions during contributions, but withdrawals are taxed at a flat rate of 3%, making them a favorable option for tax planning [12] Group 3: Importance of Understanding Tax Regulations - The article emphasizes the necessity for workers to understand these tax regulations to maximize their retirement income and minimize tax liabilities [13] - It suggests that high-income earners should focus on tax deductions while low-income earners should prioritize liquidity in their retirement planning [13] - The overall message is that effective tax management is crucial for ensuring a comfortable retirement [13]

Core Viewpoint - The article discusses the recent data released by the State Taxation Administration regarding personal income tax (PIT) in China, highlighting the effects of the new PIT system on tax refunds and the distribution of tax burdens among different income groups [2][4]. Summary by Sections PIT Refunds and Payments - Over 100 million taxpayers applied for refunds totaling more than 130 billion yuan, while over 7 million taxpayers declared additional payments amounting to approximately 48 billion yuan in the recent PIT settlement [2]. - The average refund amount for 2024 is around 1,300 yuan, significantly higher than the average refund of 582 yuan in 2019 and 2020, attributed to increased special deductions [2][4]. Income Distribution and Tax Burden - The top 10% of earners contribute about 90% of the total PIT, while individuals earning below 120,000 yuan annually are generally exempt from PIT [2][3]. - Among taxpayers, those earning over 1 million yuan represent about 1% of the total but account for over 50% of the total PIT collected [3]. Tax Deductions and Exemptions - The relatively low tax burden on middle and low-income groups is due to a comprehensive deduction system, including basic deductions and various special deductions covering significant living expenses [4]. - The basic deduction threshold is set at 60,000 yuan annually, which is about 62.7% of China's per capita GDP for 2024, higher than the typical 40% in developed countries [4]. Policy Measures and Compliance - The government has implemented various PIT relief measures, including the continuation of policies for one-time bonuses and exemptions for small tax payments, resulting in a total tax reduction of 580 billion yuan [5]. - The tax authorities have intensified efforts to combat tax evasion, particularly among high-income individuals, with over 360 cases of tax evasion involving online influencers and entertainers since 2021, recovering over 3 billion yuan in unpaid taxes [5].

Core Insights - The recent tax data reveals significant trends in personal income tax (PIT) refunds and payments, indicating a shift towards a more equitable tax system in China [2][3] Group 1: Tax Refunds and Payments - Over 100 million taxpayers applied for refunds totaling more than 130 billion yuan, while over 7 million taxpayers declared additional payments of around 48 billion yuan [2] - The number of taxpayers receiving refunds significantly exceeds those making additional payments, suggesting a higher probability of refunds for taxpayers [2][3] - The average refund amount for 2024 is approximately 1,300 yuan, which is notably higher than the average refund of 582 yuan in 2019 and 2020, likely due to increased special deductions [2][3] Group 2: Income Distribution and Tax Burden - The top 10% of earners contribute about 90% of the total PIT, while individuals earning below 120,000 yuan annually typically do not pay taxes after reconciliation [2][3] - More than 70% of individuals with comprehensive income do not pay PIT, and over 60% of those who do pay are subject to the lowest tax rate of 3% [3] - The current PIT deduction system, which includes various allowances and a relatively high threshold, contributes to the low tax burden on middle and low-income groups [3][4] Group 3: Policy Impact on Taxation - The government has focused on reducing the financial burden of child-rearing and elder care through enhanced special deductions, benefiting primarily middle-aged individuals [4] - Recent tax policies have resulted in a reduction of 580 billion yuan in PIT, with specific measures like the exemption of tax on bonuses under 400 yuan and housing tax refunds [4] - The tax authority has actively pursued tax evasion cases, particularly among high-income individuals, with over 360 cases involving online influencers since 2021, recovering over 3 billion yuan in unpaid taxes [5]