1. Apply on your own, you can do it through personal tax App, tax website or go to the tax hall on your own.
(1) Under the Individual Income Tax APP, register your account and log in to your account. Individual income tax APP is very smart, after registration, perfect personal information in the personal center and add a bank card, this bank card is where the tax will be returned.
(2) Check the annual tax details. You can check the "Income and Tax Details" section on the homepage, which contains the annual and monthly income amounts and declared tax amounts.
(3) In the tax interface - tax declaration - comprehensive income remittance declaration. By default, the system has automatically calculated the amount of tax refund. If you need to adjust the declaration amount, you can switch to the "standard declaration" for processing. After confirming the submission, you can apply for a tax refund.
(4) Waiting. You can check the progress of tax refund by clicking Declaration Inquiry in Service Interface-Declaration Information Inquiry.
2. Appoint the relevant department of the company to assist in the procedure of tax refund.
3. Entrust a specialized service organization or an individual to help with the process. These three ways are reasonable and legal channels to apply for a personal tax refund, if you want to apply for a tax refund, but you are not too familiar with the relevant business in this area, you can find a specialized agency or individual to help deal with, but be sure to go through the formal channels.
Two, personal tax how to deduct
Generally after joining the work, have their own fixed income, you have to start paying personal income tax, do not understand this knowledge of the people may not know that their monthly income is deducted a part of the personal income tax, then personal income tax is how to deduct it?
1, the state is by a fixed personal income tax rate, each person's income is different, according to the tax rate will gradually accumulate, obviously the more income each month, to pay the personal income tax will be more.
2, every month in the basic salary in addition to deduct five insurance and one gold, is to deduct personal income tax.
Three, personal income tax refers to what
Personal income tax for the law, the natural person should be paid to the government as part of the income. The definition and percentage of taxable income varies from one government to another, and is sometimes divided into income from articles, wages, and occasional income (such as lottery winnings), and so on.
What is personal income tax
Four, the scope of personal income tax
The object of personal income tax is the taxable income of individuals. The Individual Income Tax Law lists 11 items of personal income*** for taxation, including:
1. Wages and Salary IncomeWages and Salary Income
refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, as well as other income related to the employment or employment of an individual.
2. Income from Production and Operation of Individual Industrial and Commercial Households
Income from production and operation of individual industrial and commercial households refers to:
(1) income from production and operation of individual industrial and commercial households engaging in industry, handicrafts, construction, transportation, commerce, food and beverage, service, repair and other industries;
(2) income from production and operation of individual enterprises approved by the relevant government departments and licensed to engage in the running of a business;
(2) income from the operation of an industrial and commercial household, which is not a part of the production or operation of an industrial and commercial household. approved by the relevant government departments, obtain a license to engage in school, medical, consulting and other paid service activities;
(3) other individuals engaged in individual industrial and commercial production, business income;
(4) the above individual industrial and commercial enterprises and individuals to obtain the production, business related to the various taxable income.
3. Income from Contracting and Leasing to Enterprises and Institutions Income from Contracting and Leasing to Enterprises and Institutions
refers to the income obtained by individuals from contracting and leasing as well as subcontracting and subletting, and includes the income from wages and salaries obtained by individuals on a monthly or per-periodic basis.
4, remuneration for labor income remuneration for labor income
refers to individuals engaged in design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, reviewing manuscripts, writing, engraving, film and television, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other labor services obtained income. .
5. Income from manuscripts
Income from manuscripts
refers to the income obtained by an individual from the publication of his or her work in the form of a book, newspaper or magazine.
6. Royalty Income Royalty income
is the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from royalties.
7. Interest, Dividend and Bonus Income
Interest, Dividend and Bonus Income refers to the interest, dividend and bonus income obtained by an individual who owns debt or equity.
8. Income from Property Leasing
Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property by individuals.
9. Income from the rotation of property
Income from the rotation of property refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery, equipment, vehicles and vessels, and other property.
10, incidental income
Incidental income, refers to the individual to win the prize, winning the lottery, winning the lottery and other incidental income.
11, other income
Other income, refers to the State Council's financial department to determine other income taxed.
V. Scope of Individual Income Tax
1. Prizes awarded by provincial people's governments, ministries and commissions of the State Council and the People's Liberation Army (PLA) above the military level, as well as by foreign organizations and international organizations in the fields of science, education, technology, culture, health, sports and environmental protection.
2. Interest on national bonds and financial bonds issued by the state.
3. Subsidies and allowances issued in accordance with the unified regulations of the State. It refers to special government allowances, academician allowances, senior academician allowances and allowances exempted from personal income tax by the State Council.
4. Welfare payments, pensions and relief funds.
5, insurance claims.
6, military personnel's rehabilitation fees, demobilization fees.
7. Settlement fee, retirement fee, retired pay, retired pay, retired pay, retired living allowance paid to cadres and employees in accordance with the unified regulations of the state.
The retired persons, in addition to receiving the retired salary or pension according to the regulations, and the subsidies, bonuses, and in-kind goods obtained from the original unit of employment are not tax-exempted retired salary, retired salary, and retired living allowance, and they should be paid according to the provisions of the taxable items of "wages and salary income". The individual income tax shall be paid in accordance with the provisions of the taxable item of "salary and wage income".
8. The income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China, which shall be exempted from tax in accordance with the relevant laws of China.
9. Income exempted from tax under international conventions and agreements signed by the Chinese government.
10. Income that has been approved by the financial department of the State Council to be exempt from tax.
Legal Basis
The Individual Income Tax Law of the People's Republic of China
Article 14 The withholding agent shall pay the tax withheld or withheld on behalf of the taxpayer every month or every time into the state treasury within the fifteenth day of the following month, and shall submit to the tax authorities the declaration form of withheld and paid individual income tax.
The taxpayer for the remittance refund or withholding agents for the taxpayer for the remittance refund, the tax authorities after examination, in accordance with the relevant provisions of the treasury management for the tax refund.