1. What does the taxpayer's tax refund mean?
1, personal income tax rebate refers to the tax authorities returning part of the personal income tax overpaid by the parties in accordance with legal procedures. In the past, if the parties found that they had overpaid personal income tax in the accounting process, they applied to the tax authorities. The tax refund system adopted this time is final settlement, and taxpayers can apply for tax refund at the online tax bureau.
2. Those who can apply for tax refund are:
1) The annual comprehensive income of last year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times.
2) There have been special additional deductions that meet the eligibility conditions in the last year, but no deductions have been declared when paying taxes in advance.
3) Due to employment in the middle of the year, resignation or lack of income in some months, expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", and special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and 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) The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year.
6) Failing to declare or fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled when paying taxes in advance.
7) There are eligible charitable donation expenses, but they are not deducted when paying taxes in advance.
Second, how to apply for personal income tax refund?
Step 1: Prepare the declaration form.
Install personal income tax software, register and log in first after opening the software, and enter the annual settlement and payment: common business on home page-annual settlement and payment of comprehensive income;
1) After entering the reporting interface, there are two reporting methods: using the reporting data and reporting by yourself.
2) In order to facilitate the declaration, it is recommended that you choose to fill in the declaration data. The tax authorities have pre-filled some declaration data according to certain rules, so you only need to confirm it.
3) Select to fill in the application data—After the application starts, the system will prompt the standard application instructions (using the application data), and click "I have read and understood" to start the annual final application.
Step 2: Confirm the information
Need to confirm personal basic information, remittance location and paid tax amount.
Step 3: Fill in the data.
Confirm that the pre-filled income and deduction information are correct, and click Next directly.
Step 4: Tax calculation.
The data system will automatically calculate the taxable amount of your comprehensive income this year.
Step 5: Submit the declaration.
After confirming the results, click Submit to declare.
Step 6: Tax Refund (Supplement)
If you have a lot of prepaid taxes, you can choose to apply for tax refund.
The significance of personal income tax rebate is not difficult to understand. For the national tax authorities, if they find that they have paid less tax, they will inform the parties to pay it back. In the same way, personal income tax is overpaid, and the overpaid part will naturally be returned to taxpayers. However, the state tax authorities have stipulated the time limit for final settlement and payment, and taxpayers must handle it within the prescribed time limit.