What materials do you need to bring and submit for tax refund?
1, one original and one copy of the tax payment certificate (the original shall be returned to the taxpayer after verification);
2. A copy of the Individual Income Tax Detailed Declaration Form during the wrong tax payment period;
3, tax refund (credit) application form ("enterprise professional tax refund application form") in quadruplicate;
4. If applying for tax refund, the reasons for applying for tax refund and the amount of tax refund shall be indicated;
5. A copy of the payment receipt or bank payment slip;
6. A copy of the employee employment contract;
7. If the tax is paid by mistake due to reasons such as firm and website, a "Statement of the Situation" issued by the above-mentioned unit shall be attached;
8. Other relevant documents and materials required by the tax authorities.
(Taxpayers should promise that the information and contents provided above are true, reliable and complete; All copies shall be stamped with the official seal, and A4 paper samples shall be used uniformly. The form should be filled in black ink, and the foreign language materials should be accompanied by translations. )。
First, the new personal income tax is subject to six deduction standards.
The new personal income tax has added six special additional deductions, which means that taxpayers can enjoy tax relief if they have expenses such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.
1. Children's education: The expenses related to full-time academic education for taxpayers' children are deducted according to the standard of 1000 yuan per child per month.
2. Continuing education: During the academic education, according to the monthly 400 yuan quota, the longest deduction time is 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
3. Serious illness medical treatment: In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), shall be deducted according to the actual excess, with a maximum deduction of 80,000 yuan.
Second, personal income tax policy.
The new personal income tax policies are children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly. , you can enjoy these six special additional deductions. Taxpayers' expenses for continuing education in China shall be deducted according to the monthly 400 yuan quota during the period of academic education. The special additional deduction of personal income tax refers to six special additional deductions stipulated in the personal income tax law, such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 14 of the Individual Income Tax Law of People's Republic of China (PRC)
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.