1. How is the process of year-end personal income tax refund stipulated?
Step 1: Prepare the declaration form.
Install personal income tax software, register and log in first after opening the software, and enter the annual settlement and payment: common business on home page-annual settlement and payment of comprehensive income;
1) After entering the reporting interface, there are two reporting methods: using the reporting data and reporting 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 you only need to confirm it.
3) Select to fill in the application data—After the application starts, the system will prompt the standard application instructions (using the application data), and click "I have read and understood" to start the annual final application.
Step 2: Confirm the information
Need to confirm personal basic information, remittance location and paid tax amount.
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 taxable amount of your comprehensive income this year.
Step 5: Submit the declaration.
After confirming the results, click Submit to declare.
Step 6: Tax Refund (Supplement)
2. What are the conditions for personal income tax refund?
1. The comprehensive income in the previous year was less than 60,000, but the personal income tax was paid in advance.
2. Special additional deductions that met the enjoyment conditions in previous years but were not deducted when paying taxes in advance.
3. Due to employment in the middle of the year, resignation or no income in some months, the preferential tax policies are inconsistent before and after.
4. There is no employer, only labor remuneration, manuscript remuneration and royalty income, and all pre-tax deductions need to be finally settled.
5. The withholding rate applicable to intermediate labor remuneration, remuneration for manuscripts and royalties in the previous year is higher than the tax rate applicable to comprehensive income.
6. Enjoy or not fully enjoy tax preferences when paying taxes in advance.
7. There are eligible charitable donation expenses, but there is no withholding tax.
Generally speaking, the refund of personal income tax does not begin at the end of the year. The specific tax refund time shall be subject to the time notified by the tax authorities. The tax authorities usually check the tax work of the year at the end of the year. Therefore, last year's tax rebate generally began in the second year.