After today (February 21), you can make an appointment for personal income tax reconciliation in 2024. How to receive the tax refund "red envelope", let's take a look at the operation steps ↓

What is the annual personal income tax reconciliation?

Annual reconciliation refers to the process in which after the end of the year, the taxpayer combines the four comprehensive income obtained in the year, including wages, salary, labor remuneration, royalties, and royalties obtained throughout the year, and obtains personal income tax, declares it to the tax authority and handles tax refunds or tax reimbursement.

Comprehensive income, an excess progressive tax rate of 3% to 45%.

When can it be processed?

March 1 to June 30, 2025. It spans 4 months and is processed at any time 24 hours a day. Taxpayers do not need to gather in a few days before.

If taxpayers need to handle annual reconciliation between March 1 and March 20, they can log in to the mobile personal income tax app to make an appointment from 6:00 to 22:00 every day from February 21 to March 20.

From March 21 to June 30, no appointment is required, and it is recommended to handle it according to the time period notified by the unit.

Who needs to handle it?

If one of the following circumstances meets one of the following circumstances, the taxpayer must handle annual reconciliation:

The tax amount paid is greater than the annual reconciliation tax payable and applies for tax refund;

The comprehensive income obtained during the tax year exceeds 120,000 yuan and the tax amount required to be supplemented exceeds 400 yuan.

The taxpayer has prepaid personal income tax in accordance with the law during the tax year and meets one of the following circumstances, no annual reconciliation is required:

The annual reconciliation requires tax replenishment but the comprehensive income does not exceed 120,000 yuan in the whole year;

The annual reconciliation requires tax replenishment not exceeding 400 yuan;

The prepaid tax amount is consistent with the annual reconciliation tax payable;

The annual reconciliation tax rebate conditions but does not apply for tax rebate.

How to declare?

Report by downloading the "Personal Income Tax" App and logging into the natural person electronic tax bureau web page;

Report by the withholding agent in a centralized manner;

Taxpayers can entrust third-party intermediary agencies or individuals to complete annual reconciliation;

Mail the necessary materials to the designated tax authority for declaration as required;

Go to the tax service hall of the competent tax authority to declare.

Received this information

Do not believe it

Do not believe it

Do not believe it during the period of personal income tax reconciliation, if you suddenly receive the following information!

Scam 1: "You have a tax refund to be collected"

The State Administration of Taxation xx Taxation Bureau reminds: The comprehensive income tax reconciliation declaration work has begun in 2024. The tax system shows that you have a tax refund of xxx yuan. Please log in to the following designated website of the tax bureau (www.xxx.com) and handle it according to the prompts. If the deadline is exceeded, the processing will not be handled.

Fake it!

Scam 2: "Professional staff will help you get more tax refunds"

As long as you provide your personal tax app account password and bank card number, we can help you with personal tax reimbursement and tax refunds, and pay the service fee according to the amount of tax refund. If it is not successful, no fee will be charged!

Fake it!

Scam 3: Induce the filing of false personal tax information

On the grounds of "utilizing tax preferential policies" and "reducing personal burden", it claims that it can use false qualifications, noun, and other means to provide relevant personal tax refund "services" and increase the amount of tax refund, etc.

Fake it!

Scam 4: Tax auditors contact you

The staff of the "tax audit department" informs you that you are included in the list of this tax audit by making a phone call or sending a text message. Next, you will request to transfer money to the designated account through chat software, sending "notifications" and "information" and other methods.

Fake it!

Scam 5: Provide "artificial tax refund"

"Tax authority staff" telephone informing you that you can use the "artificial tax refund green channel" to speed up the arrival of accounts. Please provide your ID card, bank card account and other personal information for identity verification.

Fake it!

Internet police remind:

Do not provide any of your account and password to strangers.

The tax audit department will carry out random inspections, and there will be strict regulations and procedures, and will not inform taxpayers to provide relevant information through text messages, QQ, WeChat, etc.

When you encounter the so-called "artificial tax refund" call, you must be vigilant and not believe in the so-called "artificial tax refund".

Always remember not to click on unfamiliar website links. Please handle related business matters directly on the official "Personal Income Tax" App of the State Administration of Taxation. If you encounter such incidents, please verify and handle them with the tax department in a timely manner. (Comprehensively compiled by CCTV News from the State Administration of Taxation, etc.)

Producer丨Lu Yi

Producer丨Zhang Yuan

Planning丨Rong Mengyan

Editor丨Zhang Ning