应退或应补税额=[（综合所得收入额-60000元-"三险一金"等专项扣除-子女教育等专项附加扣除-依法确 定的其他扣除-符合条件的公益慈善事业捐赠）×适用税率-速算扣除数]-已预缴税额 汇算不涉及纳税人的财产租赁等分类所得，以及按规定不并入综合所得计算纳税的所得。 一年一度的"多退少补"又要开始了！ 根据国家税务总局发布的《关于2025年度个人所得税综合所得汇算清缴预约办理时间的通告》，2025年 度个人所得税综合所得汇算清缴（以下简称"年度汇算"）将于3月1日正式开始，办理时间为2026年3月1 日至6月30日。纳税人如果需要在3月1日至3月20日期间办理的，可以自2月25日起通过个人所得税APP 提前预约；3月21日至6月30日期间，纳税人无需预约，可以随时办理。 登录个人所得税APP，查看【2025综合所得年度汇算】专题，点击【去预约】。 什么是年度汇算？ 年度汇算是指年度终了后，纳税人需汇总工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得合 并计税，向税务机关办理汇算并结清应退或应补税款。 具体计算公式如下： （二）已预缴税额小于汇算实际应纳税额且不符合本办法第六条规定情形的； （三）因适用所得项 ...

转自：成都发布 一年一度的 "多退少补"要开始了！ 近日 国家税务总局发布消息 2月25日起 通过个人所得税App 可预约2025年度个人所得税 综合所得汇算清缴办理 通告明确，2025年度个人所得税综合所得汇算清缴办理时间为2026年3月1日至6月30日，税务部门将为纳税人提供预约办理服务。 纳税人需在3月1日至3月20日期间办理的，可以自2月25日起通过个人所得税App提前预约；3月21日至6月30日期间，纳税人无需预约，可以随时办理。 国家税务总局 关于2025年度个人所得税综合所得汇算清缴预约办理时间的通告 国家税务总局通告2026年第1号 2025年度个人所得税综合所得汇算清缴办理时间为2026年3月1日至6月30日，税务部门将为纳税人提供预约办理服务。纳税人需在3月1日至3月20日期间办 理的，可以自2月25日起通过个人所得税App提前预约；3月21日至6月30日期间，纳税人无需预约，可以随时办理。 特此通告。 国家税务总局 2026年2月3日 注意！ 应纳税所得额=收入-费用-免税收入-减除费用-专项扣除- 专项附加扣除-依法确定的莫他扣除-准予扣除的捐赠额 请准确填写较入。费用。免税收入和税副 ...

欢迎扫描下方二维码关注： 岁末年初，申税小微接到纳税人电话，询问全年一次性奖金的申报操作流程，我整理了大家关心的业 务要点，一起来看一下吧！ 什么是全年一次性奖金？ 全年一次性奖金 是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况， 向雇员发放的一次性奖金。 上述一次性奖金也包括年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。 全年一次性奖金如何计算缴纳个人所得税？ 居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题 的通知》（国税发〔2005〕9号）规定的，在2027年12月31日前，不并入当年综合所得，以全年一次性奖金收入除以12个月 得到的数额，按照本通知所附按月换算后的综合所得税率表（以下简称月度税率表），确定适用税率和 速算扣除数 ，单独 计算纳税。计算公式为： 应纳税额＝全年一次性奖金收入×适用税率－速算扣除数。 居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。 全年一次性奖金优惠一年可享受几次？ 在一个纳税年度内，对每一个纳税人，该计税办法只允许采用 一次 。 ...

Core Viewpoint - The article discusses the tax calculation methods for annual bonuses in China, highlighting two options: separate taxation and inclusion in comprehensive income taxation, along with examples to illustrate the differences in tax liabilities under each method [4][10][19]. Tax Calculation Methods - Residents can choose between two taxation methods for annual bonuses: separate taxation or inclusion in comprehensive income [4][6]. - The separate taxation method calculates the tax based on the bonus divided by 12, applying the corresponding tax rate from the monthly income tax rate table [5][10]. - The inclusion method combines the bonus with the annual salary to determine the total taxable income, applying the comprehensive income tax rate [6][19]. Tax Rate Tables - The article provides detailed tax rate tables for both separate taxation and comprehensive income taxation, outlining the applicable tax rates and quick deduction amounts based on different income brackets [5][6]. Example Calculations - An example is provided where an individual with a salary of 300,000 yuan and a bonus of 24,000 yuan calculates the tax under both methods, finding that separate taxation results in a lower total tax liability of 23,000 yuan compared to 27,080 yuan under the inclusion method [9][11][12]. - Another example illustrates a different scenario with a salary of 130,000 yuan and a bonus of 60,000 yuan, where the inclusion method results in a lower tax liability of 6,480 yuan compared to 6,690 yuan under separate taxation [14][19]. Policy Reference - The article references the official notification from the Ministry of Finance and the State Administration of Taxation regarding the tax calculation methods for annual bonuses, ensuring compliance with current tax regulations [20].

Core Viewpoint - The article discusses the complexities of personal income tax annual reconciliation in China, emphasizing that the final tax outcome is influenced by various factors beyond just salary, including pre-paid taxes, special deductions, and income structure [3][4][12]. Group 1: Tax Reconciliation Scenarios - The outcome of the personal income tax annual reconciliation can result in either a tax refund or a tax payment, depending on whether the pre-paid tax amount is over or under the actual tax liability [4][5]. - Two individuals with the same salary may have different tax outcomes due to varying pre-paid tax amounts, which are determined by their respective employers [5][6]. Group 2: Special Deductions - The method of declaring special additional deductions can significantly affect the pre-paid tax amounts. There are two methods: "withholding agent declaration" and "self-declaration," leading to different tax calculations [6][7]. - Individuals with the same income but different special deductions can have different final tax liabilities due to the varying amounts they can deduct [8][9]. Group 3: Income Structure Complexity - The complexity of income sources, such as additional earnings from freelance work or multiple jobs, can lead to different tax outcomes even if salaries are the same [12]. - Changing jobs mid-year can complicate tax calculations, as the new employer may not have complete information about previous earnings, potentially leading to underpayment or overpayment of taxes [12]. Group 4: Year-End Bonus Taxation - The taxation method for year-end bonuses can vary, with options for "separate" or "combined" taxation, which can lead to different tax liabilities for individuals based on their chosen method [10][11]. Group 5: Tax Calculation Formula and Rates - The article provides a formula for calculating the tax refund or payment amount, which includes various deductions and applicable tax rates [13]. - A detailed tax rate table is included, outlining the applicable rates for different income brackets, which is essential for understanding potential tax liabilities [13].

Core Viewpoint - The 2024 individual income tax comprehensive income settlement is approaching, with the filing period set from March 1 to June 30, 2025, requiring taxpayers to summarize their annual income and expenses to determine taxable income [1] Group 1: Tax Filing Process - Taxpayers must aggregate income from wages, labor remuneration, royalties, and special rights usage fees, deduct expenses, and report to tax authorities for annual tax declaration [1] - Citizens can use the "Personal Income Tax" APP to process their tax filings, verifying personal information and income sources [1] Group 2: Tax Calculation Methods - There are two methods for calculating the annual bonus: separate taxation and combined taxation, with taxpayers advised to compare both methods using the APP to determine which yields a lower tax payment or higher refund [2] - Taxpayers who have pre-paid income tax and meet certain criteria, such as having total income not exceeding 120,000 yuan or a tax payment not exceeding 400 yuan, are exempt from filing [2] Group 3: Compliance and Penalties - Taxpayers are warned against believing in online "tax-saving secrets" and are reminded that false reporting can lead to severe penalties, including fines and potential criminal charges [3]

Core Points - The individual income tax reconciliation period for 2024 is set from March 1 to June 30, 2025, allowing citizens to apply for tax refunds or make additional payments through the "Personal Income Tax" app, which automatically calculates the amounts due [1] - Taxpayers who have overpaid can apply for refunds, while those who have underpaid must make additional payments, with penalties for late submissions [1] Group 1 - Taxpayers should ensure all deductible items are reported accurately to maximize tax benefits, particularly through personal pension contributions, which can save between 300 to 5000 yuan annually depending on income levels [2] - Married taxpayers can optimize deductions by allocating them to the spouse with the higher tax rate, effectively reducing the overall family tax burden [2] Group 2 - The choice of tax calculation method for annual bonuses significantly impacts tax refunds or payments, with two options available: separate taxation and combined taxation [4] - Taxpayers are advised to simulate both taxation methods during the reconciliation process to determine which option yields a lower tax payment or a higher refund [4]