Core Viewpoint - The article provides a comprehensive guide on how to check the progress of personal income tax refunds in China, detailing the various statuses that a refund application may encounter during the process [13]. Group 1: Refund Application Process - Taxpayers can check their refund progress by logging into the personal income tax APP and navigating to the "Tax Handling" section to view their application records [9]. - The article outlines different statuses of refund applications, including "Under Tax Review," "Tax Review Not Passed," "In Treasury Processing," "Treasury Refund Failed," and "Treasury Processing Completed" [5][6][7]. Group 2: Status Descriptions - "Under Tax Review" indicates that the application has been successfully submitted and is currently being reviewed by tax authorities, which may take time due to the volume of applications [5]. - "Tax Review Not Passed" means there are issues with the submitted information, and taxpayers are advised to check the reasons provided in the APP and make necessary corrections before resubmitting [6]. - "In Treasury Processing" signifies that the tax review has been approved, and the application is now with the treasury for processing [6]. - "Treasury Refund Failed" occurs when the refund cannot be processed to the taxpayer's bank account, often due to incorrect bank account information [7]. - "Treasury Processing Completed" indicates that the refund has been successfully processed, and taxpayers should monitor their bank accounts for the refund amount [7]. Group 3: Common Issues and Delays - The article highlights potential issues that may cause delays in the refund process, such as non-compliant bank account information or the account being in an abnormal state (e.g., frozen, lost, inactive) [7]. - It emphasizes that the bank account must be a personal domestic Class I debit card, and accurate information must be provided to avoid refund failures [7].

Group 1 - The article discusses the tax deduction options available for parents regarding their children's education, allowing for a choice between a full deduction by one parent or a split deduction between both parents [6][8]. - Parents can claim deductions regardless of whether their children are attending domestic or international schools, as well as public or private institutions [9][12]. - The new VAT law specifies that taxpayers with annual sales exceeding 5 million yuan must register as general taxpayers, while certain non-enterprise units and individuals can opt for small-scale taxpayer status [14][15][18]. Group 2 - The criteria for registration as a general taxpayer have been clarified, with a significant narrowing of the scope for entities that can choose to be classified as small-scale taxpayers, excluding enterprises and individual businesses [18]. - The article outlines the changes in taxpayer registration requirements, emphasizing the need for businesses with frequent taxable transactions to register accordingly [16][17].

Core Viewpoint - The article discusses the reasons why individuals may experience a decrease in their take-home salary despite unchanged wages, primarily due to the impact of personal income tax deductions and the necessity to confirm these deductions for the upcoming tax year [4]. Group 1: Personal Income Tax Deductions - If individuals do not confirm their personal income tax special additional deductions by December 31, 2025, their employers will suspend these deductions starting in 2026, leading to a reduction in monthly take-home pay [6]. - Individuals can apply for supplemental deductions within the same tax year if they did not fully enjoy the special additional deductions during the withholding phase [7]. Group 2: Application Process for Supplemental Deductions - The first step to apply for supplemental deductions is to open the personal income tax app and navigate to the "Special Additional Deductions" reporting interface [8]. - The second step involves selecting the deduction year as 2026 and accurately filling in the deduction information [10]. - The third step allows individuals to choose the reporting method, either through the withholding agent or through annual self-reporting during tax reconciliation [12].

Group 1 - The article discusses tax exemption conditions for taxpayers who have incurred losses, including requirements for documentation such as tax returns and financial statements [2] - Taxpayers undergoing bankruptcy can apply for exemption from property and land taxes from the month the bankruptcy application is accepted until the bankruptcy process is concluded [2] - Taxpayers whose properties cannot be used due to urban planning or construction reasons can apply for tax exemption from the month the property becomes unusable until it is restored [2] Group 2 - Taxpayers engaged in state-encouraged industries that have incurred significant losses (over 500,000 yuan and at least 10% of their annual revenue or total assets) may apply for tax relief [2] - The article outlines specific conditions under which taxpayers cannot enjoy tax relief, including those involved in restricted or eliminated industries [2]