Legal analysis: Tax refund means that for some reason, the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures. It mainly includes: (1) various symptoms caused by work mistakes. (2) Policy tax refund; Due to the change of tax policy. (3) Tax refund for other reasons.

Tax Refund Procedure: Taxpayers apply to the tax authorities for tax refund, which will be handled according to different situations after approval.

There are two ways of tax refund: 1, and the tax is calculated separately.

Individuals who have won the year-end bonus can choose not to incorporate the year-end bonus into the comprehensive income of the current year, and divide the annual one-time bonus income obtained by individuals by 12 months, and convert it into the comprehensive income tax rate table on a monthly basis to calculate income tax. Calculation formula: tax payable = annual one-time bonus income multiplied by applicable tax rate-quick deduction.

2. The comprehensive income tax shall be calculated on an annual basis.

For the annual one-time bonus obtained by individual residents, you can also choose to incorporate the annual one-time bonus into the comprehensive income of the current year and calculate the tax on an annual basis, that is, the annual one-time bonus and the monthly salary of individual residents are paid together, and the personal income tax is calculated by the cumulative withholding method.

Therefore, according to the relevant provisions of the law, the specific problems are analyzed in detail, and the tax calculation method is selected according to the specific real situation of individuals.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

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.