1. Applicants can apply for tax refund by themselves: generally, they can apply by mail through the website of the tax bureau or the personal income tax mobile app, or directly go to the tax service hall for annual settlement and payment, and apply for tax refund;

2. You can entrust the company's taxpayers to assist in tax refund. Taxpayers can provide their companies with comprehensive income, relevant deduction information, tax incentives outside the company and other information, and entrust the company's tax-paying staff to help declare tax payment and tax refund;

3. Taxpayers can entrust tax-related professional service units or individuals to refund taxes on their behalf.

Calculation of taxable income of individual income tax;

1. For the comprehensive income of individual residents, 60,000 yuan is deducted from the income in each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law is the taxable income.

2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.

3. Operating income, the taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.

4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

5. For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

6, interest, dividends, bonus income and accidental income, with the amount of each income as taxable income.

To sum up, when paying taxes in advance, if the income from labor remuneration and royalties does not exceed 4,000 yuan each time, the deduction shall be calculated according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

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 personal income tax return for withholding 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.