1. There is no preferential policy for personal income tax refund for senior executives. The refund of individual income tax shall meet the statutory conditions and be determined by the tax authorities. There is no preferential tax refund, and all taxpayers' tax refund regulations are the same;
2. The conditions for executives to apply for tax refund are that the annual comprehensive income is less than 60,000 yuan, but personal income tax is usually paid in advance. Citizens who have special additional deductions that meet the conditions of enjoyment in that year, but have not been deducted when paying taxes in advance. Due to employment in the middle of the year, resignation or lack of income in some months, the final deduction cost is 60,000 yuan, and the special additional deductions such as three insurances and one gold, six special additional deductions, enterprise and occupational annuities, commercial health insurance, tax deferred pension insurance and other related items are not all deducted. Unemployed citizens who only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement. For labor remuneration, royalties and income from royalties obtained by citizens, the withholding rate and prepayment rate applicable in the middle of the year are higher than the annual tax rate applicable to comprehensive income for the whole year. Citizens have eligible charitable donation expenses, but they are not deducted when paying taxes in advance.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 4 The following incomes shall be exempted from individual income tax:
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council. The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.