欢迎扫描下方二维码关注： 来源 ： 重庆税务 制图：南川税务 来源 重庆税务 欢迎扫描下方二维码关注： 重点服务推荐 0 专项附加扣除 l关政策 您已填报 1 项专项附加扣除 填报 我耍直询 l" 0 li IT 综合所得年度 汇算 收入纳税明细 纳税记录开具 更多I 成或查看纳税 E图个 t Fo © く返回 标准申报须知 标准申报须知(申报表预填服务) 请您耐心阅读以下提示: 1、如您在2025年度已依法预缴个人所得税，且年度 综合所得收入不超过12万元或者年度汇算应补税金额 不超过400元或者不申请年度汇算退税，可免于办理 汇算申报。 2、如您有符合条件的大病医疗等专项附加扣除，请 提前在"专项附加扣除"模块填写信息。 3、如您有未申报的收入或未足额享受的税前扣除项 目,可在汇算申报时补充申报。 请仔细阅读《申报表使用说明》、 《申报注意事 项》和 《预填数据使用须知》 后进入正式申报。 我已阅读并知晓 不同意 【 您也可以在【办&查】页面, 点击 【综合所得年度汇算】,申报年度选择 【2025】,点击【开始申报】进入申报 页面。 力1&查 迅速推出需要办理或查詢的事项 办税 综合所得年度汇算 曲写与香 ...

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 ...

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。 多数人可获退税 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，差不多近一半享受了退税，剩下的大多数人则不退不补，少量的则因少预缴个税而 需要补税。 需要提醒的是，应据实填报相关专项附加扣除等信息，不要轻信所谓的"退税秘笈"，即通过虚假申报相 关信息以骗取退税。在税收大数据监管下，虚假填报信息很容易被发现 ...

Core Viewpoint - The article emphasizes the importance of the personal income tax reconciliation process, which allows individuals to claim refunds or make up for underpaid taxes before the deadline of June 30, 2025 [1][11]. Group 1: Tax Reconciliation Process - The personal income tax reconciliation, known as "汇算清缴," allows individuals to re-declare their income tax from the previous year between March 1 and June 30 each year [8]. - The principle of this process is "more refunds, less supplements," meaning if an individual has overpaid taxes, they can receive a refund [9]. - Individuals can use the "个人所得税" app to complete the reconciliation process [2][8]. Group 2: Tax Calculation and Deductions - The formula for calculating personal income tax is: Tax Payable = Taxable Income × Corresponding Tax Rate - Quick Deduction [13]. - Taxable income is derived from total income minus allowable deductions, which can significantly reduce the amount of tax owed [18]. - There are two main categories of deductible items: directly deductible items and those that require self-declaration [19][20]. Group 3: Specific Deductible Items - Directly deductible items include certain exempt incomes, a standard deduction of 60,000 yuan, and contributions to social insurance [19]. - Self-declared deductible items include seven special additional deductions related to housing, education, and medical expenses, among others [20][22]. - The article provides a detailed table of deductible amounts and conditions for various items, such as childcare, education, and housing loan interest [25][26][27]. Group 4: Personal Pension Accounts - Contributions to personal pension accounts can enjoy tax deferral benefits, meaning no tax is paid upon deposit, but a 3% tax is applied upon withdrawal in retirement [28]. - The article highlights that individuals can benefit from tax deductions by contributing to personal pension accounts before the end of the year [30][66]. Group 5: Tax Saving Techniques - The article suggests three techniques for maximizing tax savings during the reconciliation process, including choosing the most beneficial method for calculating year-end bonuses [51][52]. - Couples can optimize deductions by selecting which partner claims specific deductions based on their respective tax rates [55]. - Individuals should evaluate whether to claim deductions for rent or mortgage interest based on which provides a greater tax benefit [57]. Group 6: Common Questions and Clarifications - The article addresses common questions regarding potential tax liabilities, eligibility for deductions, and the implications of missed declarations from previous years [63][65][68]. - It clarifies that only first-home loans qualify for certain deductions and that most commercial insurance does not qualify for tax deductions [71][72]. Group 7: Summary and Key Steps - The article concludes by encouraging individuals to plan their tax deductions carefully, as annual savings can accumulate significantly over time [77]. - A checklist of key steps is provided to assist individuals in completing the tax reconciliation process smoothly [78].

文 | 银行螺丝钉 （转载请注明出处） 有朋友问，最近看到身边有人办理了2024年的个税申报，居然退回了几千块。这是怎么回事 呢？ 个税申报，具体该怎么操作？有哪些项目，可以进行抵扣呢？ 有哪些合理的技巧，可以省下一些钱？ 针对大家的这些疑问，螺丝钉也通过直播课，进行了讲解。 长按识别下面二维码，添加 @课程小助手 微信，回复「 0318 」即可观看直播回放。 （提示：回复后可以耐心等待几秒哦～） 每年的3月1日至6月30日，我们都可以在「个人所得税」的手机APP上，重新申报一下上一年 度缴纳的个税，这就叫「汇算清缴」。 汇算清缴的大原则是多退少补，也就是说： 从2025年3月1日开始，已经可以申报2024年度的个税了，大家记得操作哦。 个税汇算清缴：有机会退一笔钱 • 如果前一年实际多交了税，就可以通过这种方式，把多交的钱退回来。 • 如果之前交的税不够，通常也会需要补齐。 一个温馨提示： • 如果想在3月1日至3月20日期间办理，需要提前在个税App上预约指定日期； • 如果想在3月21日至6月30日期间办理，就不需要预约，直接操作就可以了。 每年要交的个税，是怎么算的？ 个人所得税的计算，主要是用下面这 ...

Core Viewpoint - The article provides a comprehensive guide on the personal income tax refund process for the 2024 tax year, emphasizing the importance of timely filing and understanding various deductions available to maximize refunds. Group 1: Tax Refund Process - The tax refund period for the 2024 tax year runs from March 1 to June 30, 2025, with a recommendation to book appointments via the "Personal Income Tax" app from February 21 to March 20 for early processing [4] - Individuals with an annual income exceeding 120,000 yuan and a tax payment exceeding 400 yuan must file for a tax refund, highlighting the financial implications of missing this deadline [4][5] - The submission process involves verifying income and deductions, selecting the appropriate tax calculation method for year-end bonuses, and binding a refund account for faster processing [7][8][9] Group 2: Tax Deductions - Seven key tax deductions are outlined, including mortgage interest, housing rent, elder support, childcare for children under three, education expenses, continuing education, and medical expenses exceeding 15,000 yuan [10][11][12][13][14][15][16] - Specific details on mortgage interest deductions indicate that only the first home qualifies, allowing a maximum deduction of 1,000 yuan per month for up to 20 years [18] - Couples are advised on how to optimize deductions based on their tax rates, with strategies for shared deductions and the importance of accurate reporting to avoid penalties [19][20][25] Group 3: Tax Calculation and Timing - The formula for calculating personal income tax is provided, emphasizing that the taxable amount varies significantly among individuals based on their income and applicable deductions [28] - After submitting the tax refund application, individuals can expect to receive their refunds within 1 to 2 months, with a reminder that any tax payments must be completed by June 30 to avoid credit issues [30]