Tax refund work slogan banner

Hi, friends, long time no see ~ I will send "money" as soon as I see you.

It's Spring Festival again. Since the introduction of the new policy of 20 19, in March every year, the state began to refund the calculated tax payment (whether it exceeded 60,000 or not) and began to refund (collect) the tax of the previous year.

1. The tax refund object is 1, and there are students whose income exceeds that of 800 yuan in any January from 1 to 12 in 2020, including tutor allowance, project allowance, work-study allowance, internship salary, competition bonus, etc.

2. During the period from June 5438+0 to February 1 day in 2020, some taxpayers earned more than 800 yuan in terms of wages, salaries, labor remuneration, royalties, etc.

Internship/work tax refund

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling the Settlement of Comprehensive Income of Individual Income Tax in 20 19, if the tax refund in 20021year meets one of the following circumstances, the taxpayer needs to handle the annual settlement: (The following is drawn up by the author with reference to the announcement in 20 19. If it is inconsistent with 202 1 tax refund, it shall be borne by the author. Please use 20265438.

(1) In 2020, the prepaid tax amount was greater than the annual tax payable and applied for tax refund. Including:

The comprehensive income in 2020 will not exceed 60,000 yuan, but personal income tax has been paid in advance;

The withholding tax rate applicable to the annual remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual applicable tax rate for comprehensive income;

Failing to declare or fully deduct the expenses, special deductions, special additional deductions, other deductions or donations determined according to law when paying taxes in advance;

And undeclared or not fully enjoying the comprehensive income tax concessions.

(2) In 2020, the comprehensive income will exceed 6,543,800 yuan+0.2 million yuan, and the tax payment needs to exceed that of 400 yuan. Including two or more comprehensive income, the increase in the applicable tax rate after the merger leads to the prepayment of tax less than the annual taxable amount.

2. If there is no accident in the time of tax refund, from March 1 day to May 3 1 day, 20265438, the tax refund can be settled through the simple declaration form, which is convenient and quick. From June 1, it will be handled through "standard declaration".

Third, the tax refund path.

Search for "personal income tax" through App Store/ App Store to download and install.

Real-name registration: the purpose is to verify whether the bound account belongs to me and the authenticity of taxpayer information.

Set login name, password and mobile phone number (SMS authentication) to complete registration. The system has verification rules for login names and passwords. After setting, you can log in by mobile phone number/ID number/login name.

The ID number is very important! ! !

Four. Preparations after registration

0 1 Improve personal information

Applications-Personal Center-Personal Information Section

Improve the previous tax refund, and avoid returning the tax refund halfway, making up the tax refund or not.

_

02 improve bank card information

Click Personal Center-Bank Card

Fill in the bank card number truthfully, and the system will automatically bring out the bank, select the province where the bank is located, and enter the reserved mobile phone number of the bank. After clicking "Next", the system will send a verification code to the reserved mobile phone number of the bank card, fill in the SMS verification code, and click "Finish" to complete the bank card addition.

Fourth, the mode of operation.

0 1 Query tax details (tax refund amount is less than 60,000)

Click "Income Tax Details" in the common business of APP homepage to query, and select 2020 to view the declared tax amount.

02 Simple declaration/standard declaration

Individual income tax annual self-declaration (simple declaration)

Simple declaration means that the income obtained in the last year does not exceed 60 thousand yuan and the tax has been paid in advance, and you can apply for tax refund through simple declaration.

Income = salary+labor remuneration+royalties-total expenses-remuneration tax-free part,

"Simple declaration" time is from March 1 day to May 3 1 day. From June 1, it will be handled through "standard declaration".

The simple declaration is divided into three parts: personal basic information, remittance place and tax paid.

03 "Simple Declaration" Tax Refund Operation

1) Click the annual settlement of comprehensive income tax.

2) Click "I have read"

3) Confirm your personal information, fill in the remittance location, confirm that you have paid the tax, and click Submit to declare.

4) Confirm the bank card information

5) declare the successful record of tax refund registration and wait patiently.

Attachment: Q &；; A

Q: How to declare the special additional deduction?

A: The applicable objects are as follows:

(1) Children's education

② Continuing education

(3) Serious illness medical treatment

④ Housing loan interest

⑤ Housing rent

(6) Support the elderly

For example, the operation steps of "house rental" are as follows:

(1) Click Home-Special Additional Deduction to fill in; Or "I want to do tax" or "do tax" entrance;

(2) Choose to deduct the annual and housing rent;

(3) Click Next after confirming that the taxpayer's basic information is correct;

(4) Select the deduction year and enter the relevant information of housing rent expenditure;

(5) Lessors are divided into natural persons and organizations. Enter the corresponding type of lessor's ID card information (optional) or lessor's unified social credit code (optional) and lessor's name (optional), and click Next;

(6) Select the declaration method and submit it.

Other reasons are the same.

Click Query-Special Additional Deduction Record to modify and void the collected special additional deduction information.

How to calculate the tax?

Tax calculation is divided into three parts: tax payable, tax reduction and exemption and tax paid.

-Taxable amount:

(1) Total tax payable = comprehensive income tax payable+annual one-time bonus tax payable.

(2) Taxable amount of comprehensive income = taxable income * tax rate-quick deduction

(3) Taxable amount of annual one-time bonus = annual one-time bonus * tax rate-quick deduction