一年一度的个人所得税（下称个税）汇算清缴将在今年3月1日正式启动，2025年预缴个税多的个人申报 后将获得退税。 另外，依法纳税是每个公民应尽的义务。近年来税务机关持续加强对居民个人境外所得纳税的宣传辅 导。而根据《个人所得税综合所得汇算清缴管理办法》，纳税人取得境外所得，应当按照有关规定据实 申报。因此2025年境外所得在汇算清缴时也应据实申报，依法纳税。 根据国家税务总局公开信息，个人办理2025年综合所得个税汇算清缴时间为2026年3月1日至6月30日。 而为了避免大家在3月上中旬扎堆办理造成系统拥堵，今年若想在3月1日至3月20日期间办理个税汇算清 缴，仍跟前些年一样需要预约，预约时间从明日（2月25日）开始。 因此，对于想要尽早获得退税者来说，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。若选择在3月21日之后办理汇算清缴的个人则无须预约。 不少人对一年一度的个税汇算清缴并不陌生。所谓个税综合所得汇算清缴，简言之就是在前一年已经预 缴个税基础上，进行"查遗补漏，汇总收支，按年算账，多退少补"。而根据此前学者研究，办理个税汇 算清缴的纳税人中，差不多近一 ...

Core Viewpoint - The article discusses the procedures and requirements for individuals to complete their annual income tax reconciliation in China, emphasizing the importance of compliance and the steps to rectify missed filings. Group 1: Tax Filing Requirements - Taxpayers with comprehensive income must file annual reconciliation if they meet certain conditions, such as having prepaid taxes exceeding the actual tax due and applying for a refund [4][5]. - Individuals whose prepaid taxes are less than the actual tax due and do not qualify for exemptions must also file [5]. Group 2: Steps for Filing - To rectify missed filings, individuals can use the personal income tax APP, selecting the appropriate year and following the prompts to complete the reconciliation [6][8]. - If taxpayers have prepaid personal income tax and their annual comprehensive income does not exceed 120,000 yuan or the tax due is less than 400 yuan, they are exempt from filing [9]. Group 3: Information Verification - Taxpayers must verify their personal information, including employment details, before proceeding with the filing [10]. - Accurate reporting of income, expenses, and deductions is crucial, as the system will automatically calculate the taxable income based on the provided data [12][16]. Group 4: Submission and Confirmation - After filling out the necessary information, taxpayers must confirm the accuracy of their submissions before finalizing the filing [14][18]. - Once the submission is complete, individuals can check their filing records and make any necessary amendments [19].