Individual income tax policy provisions 2022

1. Income from wages and salaries is subject to the progressive tax rate of 3% to 45% (the tax rate table is attached). 2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.

I. The tax refund process is as follows:

1. Taxpayers hold relevant certificates to the administrative department for industry and commerce to receive the registration form;

2. Fill in the registration form and relevant requirements, and declare after affixing the official seal of the enterprise and the seal of relevant personnel;

3, the tax authorities after the audit is correct, that is, to accept the registration;

4. After approval, the enterprise shall be issued with tax refund registration.

When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Two. The conditions for individual tax refund are as follows:

1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance.

2. In the previous year, there were special additional deductions that met the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance.

3. Due to employment in the middle of the year, resignation or lack of income in some months, the expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and individual tax deferred pension insurance. Is not enough.

4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.

5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.