1, the taxpayer's comprehensive income in the previous year was less than 60,000 yuan, but he usually paid personal income tax;
2, the taxpayer in the previous year to enjoy the conditions of special additional deduction, not deducted when paying taxes in advance;
3. Taxpayer's income is labor remuneration, manuscript remuneration and royalties, and the withholding rate applicable is higher than the tax rate applicable to comprehensive income;
What are the special additional deduction items and the deduction standard?
1, children's education: if the taxpayer's children receive preschool education and academic education, they will be deducted according to the standard quota of12,000 yuan per child per year. Preschool education at the age of 3 and compulsory education in primary school, junior high school, senior high school, university, master's degree and doctor's degree of their children are all eligible for deduction, and families with two children can enjoy the quota deduction of 24,000 yuan per year. The annual deduction of12,000 yuan or 24,000 yuan can be deducted by both parents by 50% or one party by 100%, and the deduction method cannot be changed within a tax year.
2. Continuing education: taxpayers who receive continuing education with or without academic qualifications can be deducted at a fixed amount of 3,600 yuan or 4,800 yuan per year during the prescribed period; Academic education is deducted according to the quota of 4800 yuan per year; Non-academic continuing education, such as continuing education for skilled personnel and continuing education for professional and technical personnel, will be deducted according to the annual quota of 3,600 yuan in the year when relevant certificates are obtained.
3. Interest on housing loan: The interest on the taxpayer's own or spouse's first housing loan will be deducted in a fixed amount according to the standard of 12000 yuan per year (1000 yuan per month) during the loan repayment period. Non-first-home housing cannot be deducted, and taxpayers can only enjoy one deduction opportunity.
4. Housing rent: The housing rent is deducted according to the monthly 800 yuan to 1200 yuan according to the different cities where the taxpayer rents the house; When a husband and wife rent a house in the same place, only one party can deduct the rental expenses; If the husband and wife work in different cities and each has no housing, the rental expenses can be deducted separately. It should be noted that taxpayers and their spouses are not allowed to enjoy the special additional deduction of housing loan interest and housing rent at the same time, and only one of housing loan interest and rent can be deducted.
5. Support for the elderly: The taxpayer's support expenses for parents over 60 years old and other legal dependents can be deducted; Among them, there are two situations: the only child and the non-only child. If the taxpayer is an only child, it will be deducted according to the standard quota of 24,000 yuan per year (2,000 yuan per month); If the taxpayer is a non-only child, he can share the deduction amount of 24,000 yuan, which can be shared equally or agreed, and the sharing method cannot be changed within a tax year. It should be noted that the maximum deduction allocated by each taxpayer shall not exceed 12000 yuan per year.
6. Serious illness medical treatment: The part of the taxpayer's self-funded medical expenses exceeding10.5 million yuan in a tax year can be deducted according to the facts within the annual limit of 60,000 yuan.
Ways of personal income tax refund
1, the APPlicant applies for tax refund by himself: from March 1 to June 30 every year, the annual settlement can be made through the website of the tax bureau, personal income tax mobile app, mail application, or directly go to the tax service hall, and the tax refund payable can be settled.
2. Entrust the company's tax payer to assist in tax refund: A taxpayer can provide the company where he works with information such as comprehensive income, relevant deduction information and tax preferences outside the company in the last tax year, and entrust the company's tax payer to assist in tax declaration and tax refund.
3. Entrust tax-related professional service units or individuals to refund taxes on their behalf.
Tax refund process for individual tax APP:
1, download the individual tax APP in the App store, register and log in, and enter the first annual calculation of comprehensive income, and select 202 1 year (from March 1 day to March 15 this year, taxpayers who need to pay taxes can go to 6: 00 every day before March 15.
2. Confirm personal basic information, remittance place and tax paid;
3. Calculate the tax, and the system will automatically calculate the tax payable (refunded) for the comprehensive income of this year.
4. Submit the declaration, and after confirming the result, click Submit the declaration.
5. Select the bank card and follow the prompts until the end. If the tax refund amount is zero, there is no need to refund the tax. If you have money, you can get a refund. Choose the corresponding bank card to get a refund, usually after one week.
The above is the tax refund method and process of personal income tax I have compiled. If there are any mistakes or omissions, please correct me!