Appointments for the final settlement and settlement of comprehensive personal income tax for 2025 start today. Why make an appointment? What are the precautions when handling? Finance Lao Wang provides centralized answers!
1. Make an appointment without getting lost:
Individual tax settlement appointments will begin on the 25th, and the official processing time is from March 1st to June 30th.
In order to prevent network congestion caused by everyone doing it together in the first few days of processing, it is recommended to make an appointment on the "Personal Income Tax" App first.
If you have not made an appointment in advance, you can apply at any time after March 20.
2. Seven special additional deductions:
Care for infants and young children under 3 years old: 2,000 yuan per child per month
Children’s education: 2,000 yuan per child per month
Continuing education: 400 yuan per month for academic education, 3,600 yuan for professional qualifications in the year of obtaining the certificate
Medical treatment for serious illnesses: If the out-of-pocket payment exceeds RMB 15,000 within the scope of medical insurance, the maximum deductible is RMB 80,000.
Housing loan interest: 1,000 yuan per month, up to 240 months
Housing rent: divided by city, 1500/1100/800 yuan per month
Support for the elderly: 3,000 yuan per month, up to 1,500 yuan for each non-only child
Pay attention to these when filling out the form
•If you have filled in these items before and there are no new changes, the system will directly use last year's ones for you without having to fill them out separately.
•If there are changes, you need to add them. For example, in "continuing education", if you obtained these professional qualification certificates last year, you can enjoy an additional pre-tax deduction. Search the "National Vocational Qualification Catalog" online. If you have the 72 professional qualifications in it, you can enjoy them.
•If you bought tax-deductible commercial insurance, personal pensions, charitable donations, etc. last year, these can also be deducted from your personal income tax. Don’t forget to fill them in when you submit your personal income tax.
3. How to choose the year-end bonus:
Annual income below 100,000 yuan: It is recommended to choose [Consolidated Tax Calculation]
Annual income of more than 200,000 yuan: It is recommended to choose [separate tax calculation]
If you are really not sure, fill in both and try them out to see which one is more cost-effective.
Producer｜Wang Yan
Producer｜Zhu Jihua Zhao Shuguang
