1. The comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times;
2. Special additional deductions that meet the enjoyment conditions but are not deducted when paying taxes in advance;
3, because the upper respiratory tract disease meets the hospitalization conditions, home isolation treatment, or home isolation treatment due to work-related injuries, or widowed personal property suffered from inheritance without heirs;
4, in a tax year, according to the law to obtain two or more than two items of labor remuneration, royalties, should be consolidated tax; Non-resident individuals who have not worked in China for more than 90 consecutive days due to work stoppage, winter vacation and other reasons do not need to distinguish between domestic and overseas residences, only one of them needs to pay personal income tax;
5. If you change your work place only once in a tax year, you can continue to receive subsidies calculated according to the local applicable tax rate;
6. Earn overseas income;
7. Taxes payable according to law.
Personal income tax refund process:
1. Apply for tax refund: Individuals who meet the requirements can apply for tax refund to the income tax administration department. The tax refund conditions include: the income obtained by taxpayers in China meets the conditions of tax exemption, tax reduction and pre-tax deduction stipulated by national tax laws and policies, and personal income tax has been paid;
2. Fill in the application form: individuals need to fill in the application form for personal income tax refund and provide relevant supporting materials. The application form and supporting materials include: personal identity certificate, tax payment certificate, tax exemption certificate, pre-tax deduction certificate, personal bank account information, etc. Specific requirements can be inquired or consulted by the local tax authorities;
3. Tax Refund Review: The income tax administration department reviews the application form and supporting materials to verify the applicant's tax refund qualification and amount. After the examination and approval, issue the "Personal Income Tax Refund Certificate";
4. Tax Refund: Individuals hold personal income tax refund certificates and their identity certificates, and go to the local tax department to receive tax refund. Tax refund can be made by bank remittance or cash collection.
To sum up, the process of personal income tax refund may be different in different regions and specific circumstances. Applicants need to carefully understand the relevant local regulations and processes before applying, and submit application materials as required to ensure the success of the application.
legal ground
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.