The specific operation steps are as follows:
0 1 After logging into the withholding terminal, click "Refund Query" in the menu on the left in the "Withholding and Remittance" interface.
Enter the "Refund Verification" interface, and the system will automatically pop up the "Confirmation Information" prompt box. Click OK, and the system will automatically bring out the single account verification list.
Check the withholding income tax information in 202 1, and click Next after it is confirmed.
Check and confirm the statement, and click Apply for Refund.
05 "Application for Refund of Withholding and Paying Handling Fee" will pop up. Check the amount of application fee, select "bank" and "bank account number", and click Submit. The prompt message "Confirmed successfully" box pops up, and click OK. After completion, the system will push it to the tax authorities and the national treasury for review. After approval, the application fee will be returned to the bank account selected by the withholding agent when handling the refund.
Do I need to pay value-added tax for refunding individual tax fees? Refund of individual tax handling fee requires VAT. According to the current tax laws and regulations, the value-added tax shall be levied according to the "business auxiliary services-brokerage agency services" for refunding the personal income tax commission. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
From June 5438+1 October1to March 30, 2022, the withholding unit can apply for a refund of the personal income tax withholding fee of 202 1 through the "Refund Check" module (withholding end) of the natural person electronic tax bureau.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.