How to refund personal income tax on wages?

Taxpayers who pay taxes wrongly for various reasons (such as repeated withholding, wrong tax rate, wrong tax type, wrong code filled by enterprises, etc.). ) Tax refund can only be made by submitting the catalogue of materials as required. Tax refund is not allowed for other reasons. The decision on amending the individual income tax law was passed at the fifth session of the 13th the National People's Congress Standing Committee (NPCSC).

The threshold is set at 5000 yuan per month. The new tax law stipulates that the comprehensive income of individual residents, after deducting expenses of 60 thousand yuan from their income in each tax year, plus the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

Tax cuts are tilted towards middle and low income. According to the new tax law, after this revision, the tax rate grades of individual tax will be further optimized and adjusted, and the grades of 3%, 10% and 20% of low tax rate will be expanded, while the grades of 25%, 30%, 35% and 45% of high tax rate will remain unchanged.

Many expenses are tax-free. In the future, when calculating individual tax, in addition to the basic deduction standard and special deductions such as "three insurances and one gold", special additional deductions are added. The new tax law stipulates: special additional deductions, including children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, supporting the elderly and other expenses, the specific scope, standards and implementation steps shall be determined by the State Council and reported to the National People's Congress Standing Committee (NPCSC) for the record.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations on the Implementation of Individual Income Tax in People's Republic of China (PRC);

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.