How to refund personal income tax?

The specific ways of personal income tax refund are as follows:

1. Applicants apply for tax refund by themselves:

From March 1 day to June 20th every year, you can make annual settlement and payment through the website of the tax bureau, personal income tax mobile APP, mail application, or directly go to the tax service hall, and you should refund it;

2. Entrust the company to pay individual tax to assist in tax refund:

Taxpayers can provide the company with comprehensive income, relevant deduction information, tax preferences and other information outside the company in the previous tax year, and entrust the company's staff responsible for paying individual taxes to assist in tax declaration and tax refund;

3. Entrust tax-related professional service units or individuals to refund taxes on their behalf.

New personal income tax 5000 threshold tax rate table:

1. After paying social security, the personal income of wages and salaries is less than 5,000 yuan, and there is no need to pay individual tax;

2. After paying the social security, the tax rate of the part over 5,000 yuan is 3% within the tax range of 0-3,000 yuan, and the quick deduction is 0;

3. After paying social security, the tax rate for the part exceeding 5,000 yuan is12,000 yuan, and the quick deduction is 210;

4. After paying social security, the tax rate of 12000-25000 yuan is 20%, and the quick deduction is 1, 410;

5. After paying social security, the tax rate for the part above 5,000 yuan is 25% within the tax range of 25,000-35,000 yuan, and the quick deduction is 2660;

6. After paying social security, the tax rate for the part above 5,000 yuan is 30% within the tax range of 35,000-55,000 yuan, and the quick deduction is 4410;

7. After paying social security, the tax rate for the part above 5,000 yuan is 35% in the tax range of 55,000-80,000 yuan, and the quick deduction is 7160;

8. After paying the social security, the tax rate for the part exceeding 5,000 yuan is 45%, and it will be deducted quickly 15 160.

To sum up, personal tax refund refers to the tax authorities returning the overcharged personal income tax to taxpayers in accordance with legal procedures. The overcharged personal income tax may be overpaid due to the cost-benefit mistakes caused by the state's adjustment of tax policies or some reasons. At present, the domestic tax system is.

Degree of settlement and payment, at the end of the year more refund less fill.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" fifty-first.

Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.