How to calculate the tax refund for individual tax declaration?

Tax payable or tax refund in previous years = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-donation) × applicable tax rate-quick deduction]-tax paid in advance in previous years; The final settlement of the previous year only calculates the taxable amount or tax refund for the comprehensive income of the previous year, and does not involve the classified income such as previous or future years, property leasing, and the annual one-time bonus that taxpayers choose not to be included in the comprehensive income tax according to regulations.

What are the ways to handle personal income tax refund?

Taxpayers can choose the following treatment methods:

(a) for the annual settlement.

(2) Income from wages, salaries or remuneration for continuous services shall be handled by withholding agents on their behalf. If the taxpayer requests the withholding agent to handle it on his behalf, the withholding agent will handle it on his behalf, or guide the taxpayer to complete the annual final settlement and tax refund (compensation) through the training of online tax bureau (including mobile personal income tax APP). If the withholding agent handles it on its behalf, the taxpayer shall make a written confirmation with the withholding agent before April 30, and supplement the comprehensive income, relevant deductions, tax preferences and other information obtained outside the unit in the previous year, and be responsible for the authenticity, accuracy and completeness of the information submitted.

(3) When entrusting a tax-related professional service institution or other units and individuals (hereinafter referred to as "the trustee"), the trustee shall sign a power of attorney with the taxpayer.

The withholding agent or the trustee shall, after handling the annual settlement and payment for the taxpayer, inform the taxpayer of the handling situation in time. Taxpayers who find that the declaration information is wrong may request the withholding agent or the trustee to correct it, or they may correct it themselves.

Under what circumstances can I apply for a tax refund?

1. The annual comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times.

2. Citizens who had special additional deductions in that year that met the conditions for enjoyment, but were not deducted when paying taxes in advance.

3. Due to employment in the middle of the year, resignation or lack of income in some months, the final deduction fee is 60,000 yuan, and the related items such as "three insurances and one gold", six special additional deductions, enterprise (occupational) annuity, commercial health insurance, tax deferred pension insurance and so on are not all deducted. For example, a taxpayer retired at the end of August 20 19, with a monthly salary of 10000 yuan before retirement, and an individual paid "three insurances and one gold" of 2000 yuan, and received a basic pension after retirement. Assuming there is no special additional deduction, 720 yuan will be paid in advance from 1 to August; The basic pension for the last four months is tax-free according to regulations. In the whole year, taxpayers only deducted 40,000 yuan (8× 5,000 yuan/month), but did not deduct 60,000 yuan in full. Taxpayers can apply for tax refund after deducting 600 yuan in full in the annual final settlement.

4. Citizens who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.

5. The withholding tax rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year. For example, taxpayers get a fixed monthly salary of 1 0,000 yuan, and after applying the withholding rate of 20%, they pay taxes in advance 1, 600 yuan, and 1 0,9200 yuan for the whole year; The annual accounts show that the annual labor remuneration is 6.5438+200,000 yuan. After deducting 60,000 yuan (excluding other deductions), the comprehensive income tax rate of 3% applies, and the annual tax payable is only 654.38+0.080 yuan. Therefore, you can apply for tax refund 18 120 yuan.

6. When citizens pay taxes in advance, they do not enjoy or do not fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled.

7. Citizens have eligible charitable donation expenses, but they are not deducted when paying taxes in advance.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 14 of the Individual Income Tax Law of People's Republic of China (PRC)

The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.

Before delivery for execution, temporary execution outside prison shall be decided by the people's court delivering execution; After delivery, the prison or detention center shall put forward written opinions on temporary execution outside prison and report them to the prison management organ at or above the provincial level or the public security organ at or above the municipal level with districts for approval.