Personal income tax refund process:
Step 1: Prepare the declaration form.
Install personal income tax software, open the software office for verification, register and log in first, and enter the annual settlement: the annual settlement of comprehensive income from general business on the home page;
1. After entering the declaration interface, there are two options: filling in the declaration data and filling in by yourself.
2. In order to facilitate the declaration, it is recommended that you choose to fill in the declaration data. The tax authorities have pre-filled some declaration data according to certain rules, so just confirm the pants.
3. Choose to use the declared data to fill in. After the declaration begins, the system will prompt the standard declaration instructions (using the declaration data), and click "I have read and understood" to start the annual final declaration.
Step 2: Confirm the information
Need to confirm personal basic information, remittance location and paid tax.
Step 3: Fill in the data.
Confirm that the pre-filled income and deduction information are correct, and click Next directly.
Step 4: Tax calculation.
The data system will automatically calculate the payment, tax refund and tax amount of your comprehensive income this year.
Step 5: Submit the declaration.
After confirming the results, click Submit Application.
Step 6: Refund, Supplement and Tax Payment
If you have a lot of prepaid taxes, you can choose to apply for tax refund.
What is six deductions?
There are six special deductions: children's education expenses, continuing education expenses, serious illness medical expenses, housing loan interest expenses, housing rent expenses, and expenses for supporting the elderly.
(1) Deduction of children's education expenditure
1. The expenses related to children's full-time academic education can be deducted 1000 yuan/month for each child.
2. Deduction method: parents (or legal guardians) deduct 50% respectively; Parents (or legal guardians) choose one of them to deduct in full.
(2) Continuing education expenditure
1. Taxpayers who receive continuing education in China can deduct 400 yuan/month during the education period, and the deduction period for continuing education with equivalent academic qualifications shall not exceed 48 months.
2. Taxpayers can deduct 3600 yuan for continuing education of professional qualifications of skilled personnel and professional and technical personnel in the year of obtaining relevant certificates.
(3) Medical expenses for serious illness
In a tax year, if the taxpayer's personal burden exceeds 15000 yuan after reimbursement through medical insurance, it can be deducted within the limit of 80,000 yuan.
(4) Housing loan interest expense
1. If my spouse and I use commercial loans and housing provident fund loans separately or jointly to purchase housing for myself and my spouse, the interest expense of the first housing loan can be deducted 1000 yuan/month, and the deduction period is no more than 240 months, that is, 20 years. Taxpayers can only enjoy a first home loan interest deduction.
2. Deduction method: the taxpayer is unmarried and I deduct it; If the taxpayer is married, both husband and wife can choose to deduct it from one of them; Or 50% for both parties.
(5) Housing rental expenditure
Rent expenses incurred by taxpayers who have no housing in major working cities can be deducted.
1. Municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council can be deducted 1500 yuan/month;
2. For cities with a registered population of more than 6,543.8+0,000, 654.38+0,655.438+0,000 yuan/month will be deducted;
3. For cities with a registered population of less than 6,543,800+0,000, 800 yuan/month shall be deducted.
(6) Supporting the elderly
1. If the children have the obligation to support one or more grandparents over 60 years old whose parents and children have died, the expenses incurred can be deducted.
2. Deduction standard: 2,000 yuan/month
3. Deduction method: the only child is deducted by himself; Non-only children can be divided equally through consultation.
To sum up, the tax refund process of withholding personal income tax by the company can be operated by itself. First, fill in your personal data in the tax app software, and then choose the items to be deducted from the six deductions, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly. Then the financial and tax system recalculates the normal salary and individual tax.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax officials and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.