1. Do I need to refund my personal income tax?
Personal income tax can also be entrusted to others to collect it. The handling methods of personal income tax refund are as follows:
(a) for the annual settlement.
(2) Income from wages, salaries or remuneration for continuous services shall be handled by withholding agents on their behalf. If the taxpayer requests the withholding agent to handle it on his behalf, the withholding agent will handle it on his behalf, or guide the taxpayer to complete the annual final settlement and tax refund (compensation) through the training of online tax bureau (including mobile personal income tax APP). If the withholding agent handles it on its behalf, the taxpayer shall make a written confirmation with the withholding agent before April 30, and supplement the comprehensive income, relevant deductions, tax preferences and other information obtained outside the unit in the previous year, and be responsible for the authenticity, accuracy and completeness of the information submitted.
(3) When entrusting a tax-related professional service institution or other units and individuals (hereinafter referred to as "the trustee"), the trustee shall sign a power of attorney with the taxpayer.
2. Who are the taxpayers who need to handle the annual settlement?
(1) Apply for tax refund if the tax paid in advance in the previous year was greater than the tax payable in the whole year. Including personal income tax whose comprehensive income in previous years did not exceed 60,000 yuan but was paid in advance; The annual withholding tax rate for remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual withholding tax rate for comprehensive income; Failing to declare or fully declare the legally determined expenses, special additional deductions, special additional deductions or other deductions or donations when paying taxes in advance, failing to declare or not fully enjoying the comprehensive income tax concessions.
(2) The comprehensive income of the previous year exceeded 6,543,800 yuan+200,000 yuan and the tax payable exceeded that of 400 yuan. Including two or more comprehensive income, the increase in the applicable tax rate after the merger leads to the prepayment of tax less than the annual taxable amount.
Personal income tax paid at ordinary times is deducted from employees' salary income. It is the basic service aim of tax authorities to refund more and make up less. The online tax bureau also provides a convenient channel for people to apply for personal income tax refund, and the operation method is very simple.