According to the individual income tax law and related policies, individual income tax on wages of workers can be declared by annual tax refund or monthly tax refund. The specific operation method is as follows: 1. Annual tax refund: apply to the tax authorities from March 1 day to June 30 of the following year, and confirm the tax refund according to the calculation method stipulated in the individual income tax law; Then, fill in the "Personal Income Tax Settlement Form" and bring the corresponding supporting materials to the tax authorities for tax refund. 2. declare tax refund every month: in each tax period, fill out the "personal income tax return" according to the actual situation of the month, and declare tax refund at the same time; When the enterprise pays the salary of the current month, it will be withheld and remitted after the tax authorities examine and confirm the tax refund amount. It should be noted that the conditions and scope of application of the two tax refund methods are different. The annual tax rebate is generally applicable to high wages and complicated sources of income. The monthly tax refund declaration is more suitable for workers whose monthly income does not exceed 5000 yuan and only has wage income.
How to withhold and pay personal income tax on wages? The withholding of personal income tax on wages means that the employer deducts the tax payable in advance according to the tax rate stipulated by the state and the way stipulated by the tax law, and pays it to the tax authorities on its behalf. The specific operation methods are as follows: when the employer pays wages, it first determines the taxpayer's exemption amount according to the tax threshold (6,000 yuan in 2023); Then determine the applicable tax rate according to the tax rate table, calculate the actual tax payable, and finally deduct the tax allowance for future generations to pay to the tax authorities.
Personal income tax refund on wages is one of the legitimate rights and interests of workers, which can be carried out through annual tax refund or monthly tax refund declaration. In practice, enterprises need to conscientiously fulfill their withholding obligations and pay their due personal income tax to the tax authorities in time; Workers need to know the policies and regulations of individual income tax and declare tax refund in time.
Legal basis:
Article 14 of the Individual Income Tax Law of People's Republic of China (PRC) * * * The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.