Core Points - The article discusses the annual individual income tax reconciliation process in China, which will not require an appointment from March 21 to June 30, allowing taxpayers to complete it at their convenience [1]. Group 1: Tax Reconciliation Process - Taxpayers need to download the official personal income tax app from the State Taxation Administration to begin the reconciliation process [3]. - After logging into the app, users can access the "2025 Comprehensive Income Annual Reconciliation" section and click "Start Declaration" [6][9]. - The annual reconciliation for 2025 started on March 1, and over 100 million people are expected to participate [8]. Group 2: Eligibility and Requirements - Taxpayers who have pre-paid individual income tax and meet certain conditions must complete the annual reconciliation [34]. - Those who have a total income exceeding 120,000 yuan and need to pay additional taxes exceeding 400 yuan must also complete the reconciliation [35]. - Specific deductions such as for children’s education, medical expenses, and housing loans can be claimed during the reconciliation process [36][37]. Group 3: Important Considerations - Taxpayers should carefully read the declaration instructions and confirm their personal information, including their employment status and income sources [12][14]. - The system will automatically calculate the taxable income based on the information provided, including income, expenses, and deductions [17][20]. - Taxpayers can choose to declare their annual bonus either as part of their comprehensive income or separately, which can affect the tax calculation [18][45]. Group 4: Common Issues and Solutions - If taxpayers mistakenly modify their income or deduction information during the declaration, they can reset their declaration through the app [42]. - In case of errors after submitting a tax refund application, taxpayers can file a correction declaration [43]. - Taxpayers should ensure their identity information is correct to avoid issues with tax refunds [44].