欢迎扫描下方二维码关注： 想要快速办好2025年度个税汇算，除了预约准备，还需要提前做好以下这些准备工作哦! 一、下载安装并登录个人所得税APP 2025年度 个个人人所所得得税税年年度度汇汇算算 ""准准备备工工作作""有有哪哪些些？？ 2025年度个人所得税综合所得汇算清缴办理时间为 2025年3月1日至6月30日 。申报预约功能已于2025年2月25日开通。 1．人脸识别认证注册。通过人脸识别手段对用户身份真实性进行验证，该方式是通过对实时采集的人脸与公安留存的 照片进行比对验证，验证通过后即可完成实名注册，该方式仅支持个人所得税APP。 01 下载安装 扫描下方二维码，或前往手机应用商店搜索"个人所得税"进行下载。 下载前一定认准这个图标哦！ 02 用户注册 如果是首次使用个人所得税APP，需要先注册。可以选择 大厅注册码或人脸识别认证注册 ，然后按照提示录入相关信 息即可。 2．大厅注册码注册。您可以携带本人有效身份证件前往当地办税大厅申请注册码，然后选择本平台的大厅注册码注册 方式来完成实名注册，注册时需要填写注册码和身份信息，系统通过校验注册码与身份信息是否匹配来完成实名注册。注 册码有效期为七 ...

朋友们注意啦，一年一度的个税汇算清缴，马上就要开始了！今年办理时间是2026年3月1日到6月30 日，简单说，就是多退少补，之前预缴多了的朋友，申报后就能拿到退税。对于想要尽早退税的人来 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。注 意以下几点：年收入不超过12万元，或补税金额不超过400元的，可以免予补税。有大病医疗等专项附 加扣除的，记得在汇算时填上。年终奖计税方式可以二选一。需要提醒的是：诱导填报虚假个税信息骗 局具有欺诈性，大家一定要提高警惕，请勿上当。不要相信所谓的"退税秘笈"或"人工退税"。不要向陌 生人提供自己的任何账号及密码。 朋友们注意啦，一年一度的个税汇算清缴，马上就要开始了！今年办理时间是2026年3月1日到6月30 日，简单说，就是多退少补，之前预缴多了的朋友，申报后就能拿到退税。对于想要尽早退税的人来 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。注 意以下几点：年收入不超过12万元，或补税金额不超过400元的，可以免予补税。有大病医疗等专项附 加扣除的，记得在汇算时填上。年终奖计 ...

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 preferential tax policy for annual one-time bonuses will continue until December 31, 2027, allowing taxpayers to choose between separate taxation and inclusion in comprehensive income taxation for their bonuses in 2026 [1]. Taxation Methods - The two taxation methods available for annual one-time bonuses are separate taxation and inclusion in comprehensive income taxation, which help reduce the personal income tax burden for wage earners [1]. - Separate taxation calculates the tax based on the bonus divided by 12 months, avoiding tax rate jumps, making it suitable for high-income earners with substantial bonuses [1]. - Inclusion in comprehensive income taxation combines the bonus with annual salary and other income, allowing taxpayers to utilize various deductions, making it more suitable for lower-income earners with multiple deductions [1]. Practical Examples - A tax officer provided examples showing that for a taxpayer with an annual income of 60,000 yuan and a year-end bonus of 20,000 yuan, the tax owed under inclusion in comprehensive income taxation is 0, while under separate taxation, it is 600 yuan [2]. - Another example showed that a taxpayer with an annual income of 300,000 yuan and a year-end bonus of 80,000 yuan would face a higher tax rate under inclusion in comprehensive income taxation compared to separate taxation, making the latter more tax-efficient [2]. Tax Calculation Tools - Taxpayers can use the individual income tax APP to compare the tax amounts under both methods without manual calculations, ensuring they select the lower tax amount for reporting [2]. - The tax authority emphasizes the importance of choosing the applicable tax rate legally and ensuring that income does not trigger a tax rate jump during calculation [2]. Limitations and Regulations - Each taxpayer can only use the separate taxation option once per tax year, and bonuses cannot be split for separate taxation [3]. - The annual personal income tax settlement period is from March 1 to June 30, and non-residents can settle their taxes before leaving the country [3]. - Taxpayers with annual comprehensive income not exceeding 120,000 yuan or a tax settlement amount not exceeding 400 yuan may be exempt from the annual tax settlement process [3].

Core Points - The National Taxation Administration has announced the appointment service for the 2025 individual income tax comprehensive income settlement [1] - The settlement period is set from March 1 to June 30, 2026, with an appointment service available for taxpayers [1] - Taxpayers can make appointments starting from February 25 for the period of March 1 to March 20, while no appointment is needed from March 21 to June 30 [1] Summary by Categories - **Announcement Details** - The announcement includes the appointment service for the 2025 individual income tax comprehensive income settlement [1] - The specific settlement period is from March 1 to June 30, 2026 [1] - **Appointment Process** - Taxpayers can begin making appointments via the personal income tax APP starting February 25 [1] - For appointments between March 1 and March 20, prior booking is required; from March 21 to June 30, taxpayers can process their settlements without an appointment [1] - **Action Steps for Taxpayers** - Taxpayers are encouraged to download the official personal income tax APP and set reminders for the appointment dates [1]

Core Viewpoint - Taxpayers can still fill in the special additional deductions for individual income tax for 2026 even if they did not confirm by December 2025, and they can do so through official channels throughout the 2026 fiscal year [1][4]. Group 1: Filling Process - Taxpayers must download and log into the "Individual Income Tax" APP to proceed with the filling process [1]. - After logging in, navigate to the "Special Additional Deduction Filling" module and select the deduction year as "2026" [1]. - For employed taxpayers, it is crucial to select "Declared by the withholding agent" to expedite the deduction in subsequent salary payments [4]. - For self-employed taxpayers, they should choose "Self-declaration of comprehensive income" to have the deductions processed during the annual tax settlement at the end of 2026 [4].

Group 1 - The article provides guidance on how to handle discrepancies in personal income tax records related to employment status, specifically addressing situations where individuals are listed as "employed" by companies they have either worked for or never worked for [2][3]. - For individuals who have previously worked at a company, they should select the "Former Employee" option in the tax app, provide the date of departure, and upload supporting documents to submit their appeal [2]. - For individuals who have never worked at a company, they should select the "Never Employed" option and provide additional explanations, after which the tax authority will conduct an investigation [2]. Group 2 - The results of the appeals can be checked through notifications in the personal income tax app or by accessing the "Objection Appeal" module within the app [2]. - The article emphasizes the importance of timely reporting and handling of corporate income tax clearance filings, indicating that changes or cancellations must be made within a specified timeframe [9][10]. - If a company needs to modify its tax clearance filing, it can do so by logging into the electronic tax bureau and following the prompts to change the clearance date, end date, or reason for clearance [10][11].

Group 1 - The article introduces a new experience for individuals to apply for labor remuneration invoices through a unified channel provided by the personal income tax APP, streamlining the process without the need to visit tax offices [2][9]. - The service is limited to labor remuneration income, with a cap of 100,000 yuan for a single invoice, and is applicable only between individuals and legal entities (with the legal entity as the withholding agent) [11][2]. - The process involves several steps: the withholding agent initiates the invoice application, the individual confirms the application, pays the relevant taxes, and the invoice is issued [3][10]. Group 2 - The operational steps for initiating the labor remuneration invoice application include logging into the personal tax web portal, selecting the appropriate functions, and filling in necessary invoice details [5][6]. - Specific information required includes seller and buyer details, project information, taxable behavior, and any additional remarks, with certain fields being non-modifiable [7][10]. - After submitting the application, the individual must confirm tax amounts and complete payment before the invoice is automatically issued [13][15].

Group 1 - The article outlines the process for applying for and managing labor fee invoice issuance through the personal income tax APP, emphasizing the steps for confirmation and submission of invoice information [1][2][3] - It details the tax calculation process, including the breakdown of payable taxes such as value-added tax, urban maintenance and construction tax, and educational fees, with specific amounts provided: total payable tax is 51.24 yuan, which includes 49.51 yuan for value-added tax and 1.73 yuan for urban maintenance and construction tax [9] - After successful payment of taxes, the system automatically issues the invoice, allowing users to view and download electronic invoices and tax payment certificates [13] Group 2 - The article explains that once the invoice is issued, both the seller and the person responsible for the invoice application can access the issued invoices through the APP, ensuring transparency and ease of management [15][17] - It highlights the importance of compliance with tax regulations and the implications of tax credit evaluations, which will be implemented starting July 1, 2025, affecting social security contributions and non-tax revenues [22][23] - The article also mentions common areas where businesses may lose points in their tax credit evaluations, such as late tax filings and payments, emphasizing the need for businesses to maintain good tax compliance to protect their credit ratings [24][25]

Group 1 - The article discusses the process for individuals to declare and pay personal income tax on business income, specifically through the "Other Business Income (A Form)" [4][5] - Individuals must submit their tax declaration within fifteen days after the end of the month or quarter in which the income is earned [4] - The declaration can be completed via the "Personal Income Tax APP" or the "Natural Person Electronic Tax Bureau" [4][5] Group 2 - The declaration process consists of four steps: Basic Information, Tax Calculation Information, Exemption Information, and Tax Amount Calculation [5][6] - Basic information is automatically populated and cannot be modified, while the tax period can be adjusted [5] - Taxable income is calculated as total income minus allowable deductions, including personal expenses and donations [6][7] Group 3 - The total income includes entrusted collection income, invoice income, and other income, with specific fields for each type [7] - Taxpayers can choose to deduct expenses from either comprehensive income or business income, but cannot double deduct [7][6] - Exemption information can be filled out based on individual circumstances, including any applicable tax treaty benefits [6][7]