The following is a calculation formula:
Tax amount to be refunded or supplemented = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-donation) × applicable tax rate-quick deduction ]-202 1 year, and those who pay taxes in advance may have to pay back.
The circumstances that can be refunded include: if the annual comprehensive income is less than 60 thousand yuan, but the personal income tax has been paid in advance at ordinary times, the tax can be refunded. If the salary is also taxed, but it is higher than the annual applicable tax rate of comprehensive income, you can also apply for tax refund.
The circumstances that need to pay back taxes include: the annual comprehensive income exceeds 6.5438+0.2 million yuan, and the amount that needs to pay back taxes exceeds that of 400 yuan, but if the amount of paying back taxes is less than that of 400 yuan, it is not necessary to operate, that is to say, it is not necessary to pay back taxes; In another case, the prepaid tax amount is greater than the calculated tax amount, and the tax refund is applied.
Who needs to pay taxes?
There is more than one income channel.
Many people don't have income from both companies, but from two or even four bank cards of one company. If you find this method, you also need to pay taxes.
A person with a sideline
Some people not only get paid, but also undertake other private jobs, so they will get some labor remuneration, manuscript remuneration or royalties.
Who can get a tax refund?
The total income at the time of annual settlement shall not exceed 60,000.
There are expenses that can be deducted before tax, but they are not declared for deduction.
Employment interruption within one year leads to insufficient deduction.
Some people's labor remuneration and manuscript remuneration are too high, and the monthly prepayment tax rate is too high.
I originally enjoyed a tax concession, but I didn't declare it when I withheld it monthly.
Some people usually donate to charity, which can be deducted before tax, but they don't declare it when withholding.
The processing time of individual tax refund is from March/kloc-0 to June 30, 2023. The specific operation is also very simple. The declaration process is as follows:
The first step is to download and log in to the personal income tax APP, find the annual summary of comprehensive income on the home page, and choose to check how much tax you paid in 2022.
Step 2, then check "I need customs declaration form pre-filling service" and go to the remittance place.
The third step is to display your tax refund results, and the system will automatically read our data to see how much money can be refunded. Note: There are special additional deductions, generally there are 7 special additional deductions.
The fourth step, finally submit the declaration, and we can wait for the money!
Please pay attention to the last bright spot:
Check card:
Home-"Personal Center"-"Bank Card" in the lower right corner, check whether the card filled in before is still in normal use; If you don't use it normally, you must untie it and add new card information! Otherwise, you can't get your money back!
Personal pension paid in 2022
If you have an individual pension, you must remember to fill it out. The maximum deduction limit is 12000.