1, the tax paid in advance in the previous year was greater than the annual tax payable and applied for tax refund. Including the annual comprehensive income of the current year does not exceed 60,000 yuan, but personal income tax has been paid in advance, the withholding rate applicable to annual intermediate labor remuneration, remuneration for manuscripts and royalties is higher than the annual tax rate applicable to comprehensive income, and when paying taxes in advance, expenses deduction, special deduction, special additional deduction, other deductions or donations determined according to law are not declared or fully enjoyed.
2. The comprehensive income of the previous year exceeded120,000 yuan and the amount of tax payment needed exceeded that of 400 yuan. Including two or more comprehensive income, and 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 refund method:
1. Applicants can APPly for tax refund by themselves: generally, they can go through the website of the tax bureau, or the personal income tax mobile app, apply by mail, or go directly to the tax service hall to conduct annual settlement and settle the tax refund;
2. You can entrust the company's tax payer to assist in tax refund. Taxpayers can provide the company where they work with information such as comprehensive income, relevant deduction information, and tax preferences outside the company in the last tax year, and entrust the company's staff responsible for paying taxes to assist in tax declaration and tax refund;
3. Taxpayers may entrust tax-related professional service units or individuals to refund taxes on their behalf.
To sum up, according to the relevant provisions of the individual income tax law, the monthly housing provident fund paid by working-class individuals is deducted from the pre-tax, which means that the housing provident fund paid according to the standard is not taxable. At the same time, employees can pay supplementary provident fund. There are two problems to pay attention to when using individual supplementary provident fund to avoid tax: taxpayers should open individual supplementary provident fund accounts in their units; Moreover, although the supplementary provident fund paid by taxpayers every month avoids taxes, it cannot be withdrawn at will, solidifying personal assets.
To sum up, the calculation basis of personal income tax rebate is to use the comprehensive income of that year, minus three insurances and one gold, and deduct expenses specially. For some donations of last year, multiply the calculated actual income by the applicable tax rate, and then subtract the number of deductions. This is the personal income tax that should be paid in that year. After calculation, the actual tax paid in last year is deducted, which is the tax that should be refunded.
Legal basis:
Article 5 of the Individual Income Tax Law of the People's Republic of China
Under any of the following circumstances, individual income tax may be reduced upon approval:
(a) the income of the disabled, the elderly and the martyrs;
(2) Causing heavy losses due to serious natural disasters;
(three) other tax reductions approved by the finance department of the State Council.
Article 9
(1) The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within 15 days of the following month, and the tax return shall be submitted to the tax authorities.
(2) Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and a tax return shall be submitted to the tax authorities. Taxes payable on wages and salaries of specific industries can be calculated on an annual basis and paid in advance on a monthly basis. The specific measures shall be formulated by the State Council.
Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection
The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.
Article 29
Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.
Article 30
Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.