Shanghai personal income tax return policy:

1. The unit or individual who pays the income to the individual is the withholding agent of personal income tax and can obtain 2% of the tax withheld. Handling fees;

2. The handling fee income obtained by the "third generation" unit should be separately accounted for and included in the unit's income, and used for the "third generation" management expenses, and relevant staff can also be appropriately rewarded;

3. The income from the refund of handling fees should be used to withhold and remit administrative expenses or to reward relevant staff.

The conditions that need to be met for personal income tax refund are as follows:

1. The annual comprehensive income of the previous year was less than RMB 60,000, but personal income tax was usually paid in advance;

< p>2. Special additional deductions that qualified for the previous year, but were not deducted when prepaying taxes.

To sum up, the individual tax fee refund policy means that when enterprises withhold and pay employees’ individual taxes, they can obtain a refund of 2% of the processing fee from the tax authorities accordingly. The fee refund income obtained by enterprises mainly involves four types of taxes: value-added tax, corporate income tax, personal income tax, and vehicle and vessel tax.

Legal basis:

Article 11 of the "Individual Income Tax Law of the People's Republic of China"

Comprehensive income obtained by resident individuals shall be calculated on an annual basis. Income tax; if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; if it is necessary to handle settlement and settlement, the tax shall be paid between March 1st and June 30th of the following year in which the income is obtained. Handle settlement and settlement within the day. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.

If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse.

If a non-resident individual obtains income from wages, salaries, labor remuneration, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and pay it on a monthly or per-time basis. Taxes will not be settled and settled.