1, mobile phone personal income tax APP declaration, suitable for most taxpayers with relatively simple income and deductions and no overseas income.
2. The natural person electronic tax bureau declared that the computer screen is larger than the mobile phone and displays more information, which is suitable for taxpayers with more income, deduction and other complicated matters. The electronic tax bureau will provide the following services:
3, the tax service hall to declare, it is recommended that the parties to their own competent tax authorities to declare the tax service hall or area. To declare in this way, the parties need to fill in the tax return form and bring their valid identity documents.
4. To declare by mail, please fill in the declaration form and prepare the corresponding information, and send the declaration form to the corresponding address according to your actual situation.
How to apply for tax refund for mobile phone software;
1, download and install the Personal Income Tax APP, search and download the Personal Income Tax APP in the app store, and register and log in the account.
2. Improve personal information and add a bank card, improve personal information in the APP, and add a bank card as the receiving account for tax refund.
3. Query the annual tax details, and select "Income Tax Details Query" on the homepage of the APP to view the annual and monthly income, declared tax amount and other information.
4. To apply for annual settlement declaration, select "Annual Settlement of Comprehensive Income" in the APP, and you can choose "Fill in with declared data" or "Fill in the declaration form by yourself".
5. Submit the declaration and select the tax refund bank card. After confirming that the information is correct, submit the declaration. After the declaration is successful, select "Apply for Tax Refund" and select or add a tax refund bank card.
6. Wait for the tax refund progress inquiry. After submitting the tax refund application, you can check the tax refund progress in the "Application Information Inquiry" of the APP.
To sum up, the ways to apply for personal income tax refund are mobile phone, natural person electronic tax bureau declaration, tax service hall declaration and mail declaration.
Legal basis:
Individual Income Tax Law of the People's Republic of China
the second
Individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries
(2) Income from remuneration for labor services
(3) Income from royalties
(4) Income from royalties
(5) Operating income
(6) Income from interest, dividends and bonuses
(7) Income from property lease
(8) Income from property transfer
(9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply.
(2) The excess progressive tax rate of 5% to 35% shall apply to business income.
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%.