To apply for rent income tax refund, you need to know the relevant policies first, then prepare the relevant materials, and finally apply according to the prescribed procedures.
First, understand the relevant policies.
Before applying for tax refund, you need to know the relevant tax policies of the state on rental income. For example, whether it is necessary to pay personal income tax, what is the tax rate and whether there are other tax incentives.
Second, prepare relevant materials.
To apply for tax refund, you need to prepare the following materials:
House lease contract: prove the lease relationship between you and the landlord.
Rent invoice or receipt: proof of the rent you paid.
Personal income tax return: If you need to pay personal income tax, you need to fill out this form.
Other relevant supporting materials: such as ID card and bank card.
Third, apply according to the prescribed procedures.
Log on to the official website, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China or the official website and local tax bureau, download and fill in the tax refund application form.
Submit the completed tax refund application form and related materials to the local tax bureau.
Waiting for the tax bureau to review and process the application. If the application is approved, the tax bureau will inform you to receive the tax refund.
To sum up, to apply for rent income tax refund, you need to understand the relevant policies, prepare relevant materials, and apply according to the prescribed procedures.
Legal basis:
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that the comprehensive income of individual residents shall be taxable income after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deductions and other deductions determined according to law. The term "comprehensive income" as mentioned in this Law refers to the sum of all income obtained by individuals from production, business activities and other labor activities and income from property transfer in each tax year, including income from wages and salaries, income from remuneration for labor services, income from royalties and other income.
Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that taxpayers who have obtained taxable income without withholding agents shall pay taxes before June 30 of the following year.