• Open the Personal Income Tax APP (State Administration of Taxation) and update to the latest version
• Complete real-name login through face recognition
• Bind your Class I bank card in advance (Personal Center → Bank Card)
2️⃣ Check: Which years have not been declared/can be refunded
• Click at the bottom to handle taxes→Annual calculation of comprehensive income
• Select year: 2023, 2024, 2025
• If it shows that it has not been declared: apply directly; if it shows that it has been declared: you can click on "Correction" to declare and fill in the deduction.
• Check your income tax details first to see how much tax has been prepaid for the year
3️⃣ Declaration: pre-fill + check + supplementary deduction (key)
• Select the declaration form pre-filling service (easy and accurate) → start filing
• Check basic information and remittance location→Next step
• Three key items to check:
Income: Are wages, services, royalties, and royalties complete?
Deduction: Whether the special additional deductions are filled in (if not filled in, fill it in now)
Bonus: You can choose to incorporate the year-end bonus into comprehensive income or calculate tax separately. Whichever one has more tax refunds, choose which one
• The system automatically calculates the tax refund/payment due
4️⃣ Submit + tax refund/tax payment
• If there is a tax refund: click Apply for tax refund → select bank card → submit
• Taxes required:
Annual income ≤ 120,000 yuan or tax payment ≤ 400 yuan: no need to pay tax, just submit
Others: Pay taxes online and complete before June 30 to avoid late payment fees
• After submission: 10–15 working days to arrive, up to 30 days for complex cases
3. Important Reminder (2026)
• Sequence: 2023→2024→2025 first, once a year
• 2025: Appointment required from 3.1 to 3.20; apply directly after 3.21
• 2023/2024: No appointment required, direct filing
• Failure to pay taxes after the due date: a late payment fee of 0.05% per day will affect your credit
• Special additional deductions: filled in now, valid for the current year, and will not affect retrospection
4. Quick self-examination (should you do it or not)
1. Open the APP → Process Tax → Income Tax Details and check the prepaid tax amount from 2023 to 2025
2. Check if there are any undeclared years
3. Recall: Did you have any unfilled items for children’s education, mortgage, rent, support for the elderly, and personal pension?
