1, personal income tax declaration and refund can be handled in the personal income tax APP or in the local tax hall. 2. Taxpayers need to sum up the income from wages and salaries, labor remuneration, manuscript remuneration and royalties obtained in the previous year, and after deducting expenses of 60,000 yuan, special deductions, special additional deductions, other deductions determined according to law and eligible charitable donations, the comprehensive income personal income tax rate shall be applied and the quick deduction shall be deducted to calculate the final tax payable this year.

Legal objectivity:

Article 3 of the Law on the Administration of Tax Collection, the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.