1. Units or individuals that pay income to individuals are withholding agents for individual income tax, and they can get a handling fee of 2% of the tax withheld.
2, "three generations" units to obtain the fee income should be accounted for separately and included in the income of the unit, for the "three generations" management expenses, but also appropriate incentives for relevant staff.
3, the fee refund income should be used to withholding management fees or reward related staff.
Applicable conditions of individual income tax rebate policy:
1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times.
2. In the previous year, there were special additional deductions that met the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance.
3. Due to employment in the middle of the year, resignation or lack of income in some months, the expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and individual tax deferred pension insurance. Is not enough.
4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.
5. For taxpayers' income from labor remuneration, royalties and royalties, the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income for the whole year.
6. Failing to declare or fully enjoy comprehensive income tax concessions when paying taxes in advance, such as reducing or exempting personal income tax concessions for the disabled.
7. There are qualified charitable donations, but they are not deducted when paying taxes in advance, and so on.
The individual income tax relief policy stipulates that:
1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level and foreign and international organizations are exempt from personal income tax.
2, township (including township) people's government or at or above the county level (including county level) people's government departments approved the establishment of institutions, the provisions of the articles of association of the courageous foundation or similar organizations, reward courageous people bonuses or prizes, approved by the competent tax authorities, shall be exempted from personal income tax.
3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from personal income tax.
4. Article 5 of the State Council's "Implementation Measures for Individual Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and other special savings deposits or savings special fund deposits recognized by the financial department shall be exempted from individual income tax."
5, in accordance with the provisions of the State Council issued special government allowances.
The state has not abolished the collection of personal income tax, so it is said that personal income tax has not been fully refunded. However, due to various factors, some people may have overpaid personal income tax in that year, and the tax authorities also levied taxes according to national policies. The overpaid part must be returned to taxpayers.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 9 Individual income tax takes income as the taxpayer, and the unit or individual that pays the income as the withholding agent. "
Article 11 Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.
Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.
If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.
Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.
Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.
Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.
Article 14 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.
Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.