It ends on 15 days after the expiration of each quarter. According to national regulations, the deadline for completing tax returns in 2022 is before 65438+February 15, and it will be postponed in case of holidays. After the declaration, the system will automatically calculate the tax refund and tax amount of the comprehensive income this year. Once the tax refund application is confirmed, the system will generally refund the tax within 1-2 months.

Second, analysis

Taxes payable on wages and salaries shall be collected on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and tax returns shall be submitted to the tax authorities. Taxpayers who have earned wages and salaries in two or more places shall, while withholding and remitting, combine their wages and salaries earned in several places and deduct a fee according to the provisions of the tax law, and choose and fix them in one of the tax authorities to declare and pay taxes on their own. The tax withheld by the unit can be deducted from the tax payable with the tax payment certificate. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.

Three, personal income tax deduction standard

1, children's education is generally deducted according to the standard of 1000 yuan per child per month. Parents can choose to deduct 100% by one party or 50% by both parties;

2, belongs to the continuing education, according to the monthly 400 yuan quota deduction; If it is vocational qualification education, in the year of obtaining the relevant certificate, the fixed deduction is 3600 yuan;

3. When the housing loan interest actually occurs, it will be deducted according to the standard quota of 1000 yuan per month.