1. How to declare a tax refund for personal income tax
1. Apply by yourself. You can apply through the personal tax app, tax website or go to the tax hall.
(1) Download the Personal Income Tax APP, register an account, and log in to the account. The Personal Income Tax APP is very smart. After registering, complete your personal information in the personal center and add a bank card. This bank card is where the tax will be refunded.
(2) Query the tax details for the year. You can check it in the "Income Tax Details Inquiry" column on the homepage, which contains the annual and monthly income amount and declared tax amount.
(3) Make a declaration in the tax processing 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 declaration amount, you can switch to "standard declaration" for processing. After confirming the submission, you can apply for tax refund.
(4) Wait. In the service interface - Declaration Information Query, click Declaration Query to view the progress of tax refund.
2. Entrust the relevant departments of the company to assist in the tax refund procedures.
3. Entrust a specialized service agency or individual to help handle the matter. These three methods are reasonable and legal channels for applying for personal tax refund. If you want to apply for tax refund, but you are not familiar with this aspect of related business, you can find a specialized agency or individual to help you handle it, but you must go through Formal channels.
2. How to deduct personal tax
Generally, after you join the work and have your own fixed income, you have to start paying personal income tax. People who do not know this knowledge may I don’t know that part of the personal income tax will be deducted from my monthly income, so how is the personal income tax deducted?
1. The country has a fixed personal income tax rate, and everyone’s Different incomes will gradually accumulate according to the tax rate. Obviously, the more income you have every month, the more personal income tax you have to pay.
2. In addition to the five social insurances and one housing fund, personal income tax must be deducted from the basic salary every month.
3. What does personal income tax refer to?
Personal income tax is a part of the income that natural persons should pay to the government as stipulated by law. Local governments have different definitions and levy percentages of personal taxable income at different times. Sometimes they also pay separate taxes based on royalties, salary income, incidental income (such as lottery winnings), etc.
What does personal income tax refer to?
IV. The scope of personal income tax collection
The taxable object of personal income tax is the taxable income obtained by individuals. The Personal Income Tax Law lists 11 items of personal income that are subject to taxation, including:
1. Income from wages and salaries Wages and salary income
refers to the personal income earned by an individual due to his or her employment. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances and other income related to office or employment.
2. Income from production and business operations of individual industrial and commercial households
Income from production and business operations of individual industrial and commercial households refers to:
(1) Individual industrial and commercial households engage in Income from production and operations in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries;
(2) Individuals obtain licenses with approval from relevant government departments, Income from running schools, medical treatment, consulting and other paid service activities;
(3) Income from other individuals engaged in individual industrial and commercial production and operations;
(4) The above-mentioned individual industrial and commercial activities All taxable income related to production and operation obtained by households and individuals.
3. Income from contracted operations and leasing operations of enterprises and institutions Income from contracted operations and leasing operations of enterprises and institutions
refers to individual contracted operations, leasing operations and subcontracting, Income from subletting includes income from wages and salaries that individuals receive on a monthly or per-time basis.
4. Income from labor remuneration Income from labor remuneration
refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, and news , broadcasting, translation, review, writing, engraving, film and television, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
5. Income from author remuneration Income from author remuneration
refers to the income an individual obtains from the publication or publication of his works in the form of books, newspapers and periodicals.
6. Income from royalties Royalty income
refers to the income obtained by individuals by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises. Income; income from providing the right to use copyright does not include income from royalties.
7. Interest, dividends, and bonus income
Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts and equity.
8. Income from property leasing
Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
9. Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles, ships and other properties. .
10. Accidental income
Accidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
11. Other income
Other income refers to other income determined to be taxed by the financial department of the State Council.
5. Scope of collection of personal income tax
1. Provincial people's governments, ministries and commissions of the State Council and units above the military level of the Chinese People's Liberation Army, as well as scientific, educational, and scientific certificates issued by foreign organizations and international organizations Bonuses in technology, culture, health, sports, environmental protection, etc.
2. Interest on treasury bonds and financial bonds issued by the state.
3. Subsidies and allowances issued in accordance with unified national regulations. It refers to special government allowances, academician allowances, senior academician allowances issued in accordance with the provisions of the State Council, and subsidies and allowances exempted from personal income tax as stipulated by the State Council.
4. Welfare fees, pensions and relief funds.
5. Insurance compensation.
6. Relocation and demobilization fees for military personnel.
7. Settlement allowance, severance payment, retirement salary, retirement salary, and retirement living allowance shall be paid to cadres and employees in accordance with unified national regulations.
In addition to retirement wages or pensions received by retired personnel in accordance with regulations, various subsidies, bonuses, and physical goods received from the original employer are not tax-free retirement wages and retirement wages stipulated in the Personal Income Tax Law. , Retirement living allowances should be paid personal income tax according to the provisions of the taxable items of "wage and salary income".
8. Income of diplomatic representatives, consular officers and other personnel of embassies and consulates of various countries in China that should be exempted from tax in accordance with the relevant laws of our country.
9. Income that is tax-free under international conventions and agreements signed by the Chinese government.
10. Tax-free income approved by the finance department of the State Council.
Legal Basis
"Individual Income Tax Law of the People's Republic of China"
Article 14 The withholding agent shall withhold monthly or every time , The tax withheld shall be paid to the state treasury within the fifteenth day of the following month, and a withheld personal income tax return shall be submitted to the tax authorities.
If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and refund for the taxpayer, the tax authority will handle the tax refund in accordance with the relevant regulations on treasury management after review.