On January 3rd, 2025, the State Taxation Administration (STA) has recently drafted the Administrative Measures for the Final Settlement of Individual Income Tax on Comprehensive Income (Draft for Comment) (the "Draft"), which is now open for public consultation until February 2nd, 2025.
The Draft maintains the fundamental framework and core content of the previous five announcements on final settlement while incorporating effective practices from recent years of service and management, thereby improving the settlement service and management system. These include institutionalizing measures that have yielded significant results and been well-received by taxpayers, such as pre-filled tax return services provided by tax authorities, appointment-based services during the initial phase of settlement, and prioritized tax refunds for taxpayers eligible for refunds but facing heavy financial burdens. These measures have simplified and expedited the final settlement process for taxpayers.
The official draft is available here: https://www.chinatax.gov.cn/chinatax/n810356/n810961/c5237598/content.html