1. When did the personal income tax rebate start?
The time for personal income tax refund is generally in March of each year, that is, March of each year is the time for tax refund of the previous year. The specific time for tax refund is from March 1 day to May 3 1 day every year. In fact, it is the annual settlement of personal comprehensive income, which is simply to "combine the annual income and calculate the tax on an annual basis", and then refund more and make up less.
After the reform of individual tax, the calculation method of individual tax has changed, that is, the four incomes of wages and salaries, labor remuneration, manuscript remuneration and royalties are merged into "comprehensive income", and individual tax is calculated on an annual basis. Annual tax payable or refundable = [(comprehensive income-60,000 yuan-special deductions such as "three insurances and one gold"-special additional deductions such as children's education-other deductions determined according to law-donation) × applicable tax rate-quick deduction]-prepaid tax.
2. Who can apply for personal income tax refund?
1, the annual comprehensive income is less than 60,000 yuan, but personal income tax is usually paid in advance.
2. There are special additional deductions that meet the enjoyment conditions in the year, but no deductions are declared when the tax is paid in advance.
3. Due to employment in the middle of the year, resignation or lack of income in some months, the 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, etc. is insufficient.
4. Those who have not been employed by the company, but have only obtained income from labor remuneration, manuscript remuneration and royalties, and need to apply for various pre-tax deductions through annual settlement.
5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income of the whole year.
6. When paying taxes in advance, those who fail to declare or fully enjoy the comprehensive income tax benefits, such as the reduction of personal income tax benefits for the disabled, etc.
7, there are eligible charitable donations, but not deducted when paying taxes in advance, etc.
To sum up, the new tax policy now implements annual settlement, that is to say, the tax bureau will calculate the individual tax payment in the following year. If the tax refund conditions are met, the tax refund procedures will be handled. If the tax amount is not enough, the individual will need to pay the tax. The tax refund will be processed from March of the following year, and individuals can handle it through the counter of the tax bureau or online.