refund a tax

Taxpayers applying for annual tax refund should provide qualified bank accounts opened in China. After being audited by the tax authorities in accordance with regulations, the tax refund shall be handled on the spot in accordance with the relevant provisions of the state treasury management where the tax authorities accept the annual settlement declaration as determined in Article 9 of this announcement. If the taxpayer fails to provide his valid bank account or the information provided is wrong, the tax authorities will notify the taxpayer to correct it, and the taxpayer will apply for tax refund according to law after correcting it as required.

In order to facilitate the tax refund, taxpayers whose annual comprehensive income does not exceed 60,000 yuan and who have paid personal income tax in advance can choose to use the simple declaration function provided by the natural person electronic tax bureau to facilitate the annual tax refund.

Taxpayers who applied for tax refund in 20021year failed to apply for tax refund in accordance with the law after applying for tax refund in 2020 and previous years, or were informed by the tax authorities that there were doubts in their tax returns in 2020 and previous years, but failed to correct or explain the situation.

Pay taxes.

Taxpayers who pay the annual final tax payment can pay through online banking, POS card swiping of tax service hall, bank counters, non-bank payment institutions, etc. If the tax is declared and paid back by mail, the taxpayer should pay attention to the progress of the declaration and pay the tax in time through the natural person electronic tax bureau or the tax service hall of the competent tax authority.

For taxpayers who need to pay back taxes after the end of the annual settlement period, the tax authorities will collect late fees according to law and mark them in the personal income tax records.

If the taxpayer fails to fill in the declaration information correctly, resulting in overpayment or underpayment of tax, and after being reminded by the tax authorities, the taxpayer takes the initiative to correct it in time, the tax authorities may be exempted from punishment in accordance with the principle of "first violating and then punishing".