20 19 personal income tax was formally settled on March 3 this year, and the tax was calculated annually, and then how much was refunded. In other words, some people paid personal income tax and some people paid tax refund. Among them, the tax refund with annual income below 60 thousand and the process of personal income tax refund are also issues of concern to everyone. Let's take a look at it next.
Recently, more and more provinces and cities began to calculate the comprehensive income year of individual income tax with 20 19. According to the report of State Taxation Administration of The People's Republic of China 12366 Tax Service Platform, Yunnan, Qinghai, Shanxi, Guangxi, Guizhou and Dalian opened the remote tax payment function for the first time. Subsequently, Inner Mongolia, Liaoning, Jilin, Jiangsu and Anhui.
What is the annual exchange rate? In short, comprehensive annual income, annual tax, and then how much to refund. After the reform of personal income tax, the calculation method of personal income tax has changed, and the four incomes of manuscript remuneration are combined into comprehensive income, and tax payment is calculated every year.
The first step is to download the personal income tax APP. The second step is to log in. Click on the personal center in the lower right corner to log in, fill in the information, and check carefully to make no mistakes. Otherwise, it may affect the subsequent tax refund (pay attention to personal face check and find a place with good light, otherwise the certification will easily fail). Be sure to bind your bank card after registration.
Step 3: Click Income Query to start querying the total annual income. There are two situations. One income is below 60 thousand yuan, and the other income is above 60 thousand yuan. Please pay attention to your situation. The next tax refund procedure is a bit different. Step 4: Click on the annual remittance and start to apply for tax refund. In addition, the guide mentions the common situation of applying for tax refund, which is 20 19.
Third, due to reasons such as mid-year employment, retirement or insufficient monthly income, the deduction cost is 60,000 yuan, and special deductions such as three insurances and one gold are insufficient, and special deductions such as children's education, enterprise (professional) pension, commercial health insurance and individual tax deferred pension insurance are insufficient.
Fourth, there is no employment company, only labor remuneration, manuscript remuneration and royalty income, which need to be deducted before tax by annual remittance. Fifth, taxpayers get income from labor remuneration, royalties, and the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income.
Sixth, when paying taxes in advance, they failed to declare or fully enjoy comprehensive income tax concessions, such as personal income tax concessions for the disabled. Seventh, there are qualified charitable donations, but they are not deducted when paying taxes in advance.