1. Can personal income tax be refunded after it has been paid?
Whether you have paid personal income tax can apply for tax refund, depending on whether you meet the conditions. Those who meet the requirements can apply for tax refund. For those who have paid personal income tax in advance or exceeded the taxable amount, they can apply for tax refund. In particular, taxpayers paid more taxes in advance because of insufficient deduction or no application for deduction. No matter how high or low the income is, no matter how much the tax refund is, taxpayers can apply for tax refund. That is, the annual comprehensive income is less than 60 thousand yuan, but personal income tax is usually paid in advance.
2. What is the formula of personal income tax liquidation?
According to the Announcement on Settlement and Payment of Comprehensive Income of Personal Income Tax in 20 19 (Announcement No.44 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 19), the annual tax payable or refundable amount = [(comprehensive income amount-60,000 yuan-special additional deductions such as three insurances and one gold)-special additional deductions such as children's education-other deductions determined according to law-donation.
The time for taxpayers to handle the annual settlement is from March 1 day to June 30. Taxpayers who have no domicile in China and leave the country before March 1 can make annual settlement before leaving the country.
3. What is the scope of individual tax collection in China?
1. Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
2. Income from remuneration for labor services
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
3. Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
4. royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
The specific circumstances of an individual's application for tax refund shall be legally recognized according to the above-mentioned laws. Only in line with the conditions, taxpayers can obtain the right of tax refund by applying and submitting relevant materials through the internet or the tax department window. The specific situation depends on the actual situation.