1. Download and open the personal income tax client, register and log in, and find the annual settlement of comprehensive income;
2. Check the personal basic information, remittance place and paid tax amount displayed in the confirmation interface;
3. Submit a statement. After the taxpayer confirms the relevant information, click Submit Declaration. Note: this step will generally see the amount of tax refund;
4. After clicking Apply for Tax Refund, the taxpayer needs to choose a tax refund bank card. If a bank card has been added, the system will automatically bring out the filled bank card information. If you need to add, click Add Bank Card Information and confirm.
Personal income tax refund process:
1, the first condition is that the tax has been paid in 2020 and the tax payable has been paid in advance;
2. Download the personal income tax APP, register the account and log in the account. Personal income tax APP is very smart. After registration, improve personal information in the personal center and add a bank card. This bank card is where the tax refund is made.
3. Query the tax details in 2020. You can check in the "Income Tax Details Query" column on the home page, which contains your income and declared tax amount in 2020 and every month;
4. In the tax interface-tax declaration-comprehensive income settlement declaration. The default is simple declaration, and the system has automatically calculated the tax refund amount. If you need to adjust the declared amount, you can switch to "standard declaration" for processing. You can apply for tax refund after confirming the submission;
5. Wait. In the service interface-declaration information query, click declaration query to view the tax refund progress.
Under what circumstances can I get a refund:
The condition of personal income tax refund stipulated by the state is that special deduction expenses are not declared when personal income tax is paid in advance, which is similar to children's education expenses, medical expenses after serious illness, loan interest and so on. If there is no job in the middle, the annual income is less than 60 thousand yuan, but if the tax is calculated according to 60 thousand yuan, the excess will be returned.
To sum up, taxpayers need to add up the four incomes obtained in the previous year, such as wages and salaries, labor remuneration and royalties. After deducting the expenses of 60,000 yuan, special additional deductions, special additional deductions, other deductions determined according to law and eligible charitable donations, the comprehensive personal income tax rate will be applied, and the quick deduction will be deducted to calculate the final tax payable this year.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" third.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
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.