(1) The annual comprehensive income in 2020 is less than 60,000 yuan, but personal income tax is usually paid in advance.

(2) There are eligible special additional deductions in 2020, but no deduction was declared when the tax was paid in advance.

(3) Deduction of expenses of 60,000 yuan, special deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance, tax deferred pension insurance and other reasons are insufficient.

Second, the tax refund declaration process

The first step is to declare tax exemption.

1. Issue export invoice. We can ask the freight forwarder to fax the customs declaration form to us and issue export invoices according to the fax. Or wait

After the customs declaration and verification form are all returned to the enterprise, they are issued according to the customs declaration form, which seems to be inconsistent with the confirmation method of sales in the tax law, but it is generally more direct and simple.

2. Enter every export information in the export tax refund software according to our export invoice.

3. Print the tax exemption list

4. Generate a tax-free file, and there is a path that you can find.

5. Add the above-mentioned tax exemption documents when filing the national tax value-added tax.

The second step is to make a pre-declaration of tax refund.

1. Also enter each export information in the export tax refund software.

2. Fill in the VAT declaration, and fill in the declaration form accurately according to the national tax declaration.

3. Print the tax refund declaration form

4. Generate tax refund declaration documents.

5. Upload the pre-declared tax refund documents in the online export tax refund declaration system.

6. After tax audit, download the audited documents in the online declaration system for export tax refund.

7. The downloaded audit documents will contain the audit results of each export information. If there are any errors, please return them for modification.

The third step is to formally declare the tax refund.

1. Generate a formal declaration document from the revised tax refund data.

2. Upload the official declaration documents through the online declaration system for export tax refund again.

3. Print the official declaration record. When the official declaration is uploaded, the system will prompt you.

3. What information do I need to apply for tax refund?

If you want to refund the tax, you need to submit a written application, which includes the reasons, time limit, basis and amount of the tax refund. Among them, it should not be forgotten that the written Tax Refund Application Approval Form needs a unified text format. In addition, it is necessary to submit a copy of the tax registration certificate and its copy, financial and accounting statements and tax payment vouchers, and the tax exemption certificate should be submitted at the same time when applying for tax reduction or exemption; The tax authorities will require taxpayers to provide other documents and materials according to different tax refund items, and this cannot be forgotten.