Can personal income tax be refunded now?

Personal income tax can be refunded now, and China has implemented the system of tax refund settlement for the first time. Last year, personal income tax was relatively high, and the time for tax refund was clearly stipulated by the tax bureau. If the individual income tax is paid in advance according to 60,000 yuan, or some special deduction expenses are not deducted according to law in that year, you can apply for tax refund.

1. Can personal income tax be refunded now?

Personal income tax can now be refunded, and the personal income tax refund or supplementary tax needs to be settled according to the regulations, and taxpayers who need to be settled annually.

(1) Apply for tax refund if the tax paid in advance in the previous year was greater than the tax payable in the whole year. Including personal income tax whose comprehensive income in previous years did not exceed 60,000 yuan but was paid in advance; The annual withholding tax rate for remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual withholding tax rate for comprehensive income; Failing to declare or fully declare the legally determined expenses, special additional deductions, special additional deductions or other deductions or donations when paying taxes in advance, failing to declare or not fully enjoying the comprehensive income tax concessions.

(2) The comprehensive income of the previous year exceeded 6,543,800 yuan+200,000 yuan and the tax payable exceeded that of 400 yuan. Including two or more comprehensive income, the increase in the applicable tax rate after the merger leads to the prepayment of tax less than the annual taxable amount.

2. What are the ways to apply for personal income tax refund?

(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).

(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.

Applying for tax refund within the time specified by the tax authorities, the whole operation process of tax refund is very simple. Exceeding the prescribed time does not mean that I can't refund the tax. I may have to go to the tax authorities for consultation myself. Tax refund according to individual income tax can be declared through the online tax bureau.