Legal subjectivity:

Personal income tax declaration and refund can be handled in the personal income tax APP or at the local tax hall. Taxpayers need to summarize the income from four categories of income including wages and salaries, labor remuneration, author remuneration, and royalties obtained in the previous year, and deduct RMB 60,000 in expenses as well as special deductions, special additional deductions, other deductions determined in accordance with the law, and other deductions that meet the conditions. After donating to charity, the comprehensive income personal income tax rate shall be applied and the quick calculation deduction shall be deducted to calculate the final tax payable for this year, and then the prepaid tax amount for 2020 shall be deducted to obtain the amount of tax refundable or payable and reported to the tax authorities. And handle tax refund or tax repayment. The law is objective:

Article 3 of the "Tax Collection and Administration Law of the People's Republic of China" The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; the law If the State Council is authorized to stipulate it, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations. Article 33 of the "Tax Collection and Administration Law of the People's Republic of China" states that taxpayers shall apply for tax reduction and exemption in accordance with the provisions of laws and administrative regulations. Decisions on tax reductions and exemptions made by local people's governments at all levels, competent departments of people's governments at all levels, units and individuals in violation of laws and administrative regulations and without authorization are invalid, and tax authorities shall not implement them and report them to higher tax authorities.