1, the applicant to apply for tax refund: generally can be through the tax bureau website, or personal income tax mobile APP, mail application, or directly to the tax service hall, etc. for the annual remittance, and settle the refundable tax.
2, you can entrust the company to pay personal tax staff to assist in tax refund, taxpayers can provide the company where they work with the comprehensive income income in the previous tax year outside the company, the relevant deduction information, as well as enjoying the tax incentives and other information, and entrust the company is responsible for the payment of personal tax staff to assist in the tax declaration and tax refund.
3. Taxpayers can entrust tax-related professional service units or individuals to refund taxes on their behalf.
Legal Basis: The Individual Income Tax Law of the People's Republic of China Article 6 Calculation of Taxable Income:
(1) The comprehensive income of a resident individual shall be the taxable income in the amount of his income in each taxable year minus the expenses of 60,000 yuan and the balance of special deductions, special additional deductions and other deductions determined by law.
(2) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration for manuscripts, and income from royalties shall be taxable as the amount of each income.
(3) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year.
(4) Income from property leasing, if each income does not exceed four thousand yuan, less eight hundred yuan of expenses; if four thousand yuan or more, less twenty percent of the expenses, and the balance is the taxable income.
(5) Income from the transfer of property shall be taxable as the income from the transfer of property, less the original value of the property and reasonable expenses.
(vi) Income from interest, dividends, bonus and incidental income shall be taxable income in the amount of each income.
Income from remuneration for labor, remuneration for manuscripts, and royalties shall be determined by the balance of the income less twenty percent of the expenses. Income from manuscripts is reduced by seventy percent.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, and the portion of the donation that does not exceed thirty percent of the taxable income declared by the taxpayer, can be deducted from their taxable income; if the State Council stipulates that full pre-tax deduction shall be applied to donations for public welfare and charitable causes, it shall apply according to its regulations.
The special deductions stipulated in the first paragraph of this article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standards prescribed by the state and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and expenditures for supporting the elderly, with the specific scope, standards and implementation steps to be determined by the State Council and reported to the State Council. implementation steps are determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.
The process of tax refund of personal income tax app:Device: iphone13
System: ios15.2
Software: personal income tax app
1, open the personal income tax APP and log in, click on the integrated income yearly remittance under the commonly used business.
2. After clicking into the app, select the option of using the declared data to fill in, and click to start declaring.
3. After entering, click on the option I have read and understand.
4. After entering, select the employer and click on the next option.
5. In the standard filing screen, click on the option of remuneration for labor.
6. After entering, click on the category above and select Add on the top right.
7, after clicking, select the option of query import.
8, click on the bottom left of the full selection, choose to confirm the addition.
9, after adding all the records, click Next.
10, click on the click, it will display the amount of tax refundable, click on submit the declaration.
11, in the pop-up declaration interface, check the consent, click to confirm the submission.
12. After submitting, select the option of applying for tax refund below.
13, after selecting, click on the option to add card information, here you need to add a class of accounts.
14. After submitting, return to the Tax Refund screen and click Apply for Tax Refund.
15, click, you can apply for success, wait for the audit can be.