1. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Simplifying and Optimizing the Personal Income Tax Withholding and Remitting Scheme for Some Taxpayers, since 200211,the personal income tax will not be withheld and remitted for the month when the taxpayer's accumulated income does not exceed 60,000 yuan; Personal income tax shall be withheld and remitted in the month when the accumulated income exceeds 60,000 yuan and in the months of the following years.

2. In the past, individual tax withholding was monthly, and the base of early withholding was the threshold of 5,000 yuan per month. The monthly tax payable is less than or equal to 5000 yuan, and there is no tax withholding. The monthly tax payable is more than 5000 yuan, and the monthly tax needs to be withheld and remitted. At the end of the year, it was settled in the final settlement, and the overpayment was insufficient.

At present, the withholding is based on 60,000 yuan for the whole year, not on a monthly basis. If the total income from June 5438+ 10 of that year does not exceed 60,000 yuan, there is no need to withhold tax.

4. So the required tax has not changed, and it will not be paid less, but there are some changes in withholding and time, which simplifies the withholding process. In the past, the total annual income did not exceed 60,000, but the monthly income exceeded 5,000, so it was necessary to withhold and pay individual taxes. If the cumulative tax payment after tax adjustment does not exceed 60,000, it may not be paid directly.

The above is about the tax refund for the first suite of 202 1. I hope I can help you.