1. Open the personal income tax APP on your mobile phone and log in to your account in the personal center;
2. Select an enterprise. Click "Annual Calculation of Comprehensive Income" in the business I want to do tax or commonly used. If you have filled in the tax reduction data before, you can directly click on the use of declaration data to fill in;
3. Confirm the information. Confirm personal basic information, remittance location and paid tax amount;
4. Calculate taxes. After the personal information is confirmed, the system will automatically calculate the tax refund amount of your comprehensive income this year;
5. Submit a statement. If there is a tax refund and there is no need to pay it back, submit a "tax refund application";
6. Choose a bank card. Finally, choose the bank card that needs tax refund. If not, you need to add a bank card, which is the same as the bank card bound to WeChat Alipay.
What are the scope of personal income tax payment?
1, salary income. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , all of which are taxable objects of wages and salaries;
2. Income from production and operation of individual industrial and commercial households. Income from the production and operation of individual industrial and commercial households in urban and rural areas who have obtained a business license with the approval of the administrative department for industry and commerce and are engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair;
3. Income from contracted operation and lease operation of enterprises and institutions. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis;
4. Income from remuneration. The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items derived from remuneration;
5. Royalty income. Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from public auction of the original or photocopy of his own written manuscript shall be taxed according to the royalty;
6. Income from interest, dividends and bonuses. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest, loan interest and interest on buying various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as dividends paid by companies and enterprises, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, which should be taxed according to the face value of the shares distributed;
7. Property rental income. Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property;
8. Income from property transfer. Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
To sum up, the second tax rebate refers to the tax system in which the state or other tax authorities unilaterally return part or all of the previously paid taxes after taxpayers pay personal income tax. The essence of the second tax refund is to correct the mistakes and omissions of the first tax refund. This tax law is very complicated, and you don't understand it very well. When you handle the first tax refund yourself, you may only refund a part of the amount that should have been refunded. The second tax refund is just another part for you.
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 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.