How to refund personal income tax?

Refund of tax

(1) individual application

Individuals who meet the requirements and enjoy preferential tax reduction and exemption shall submit an application for tax reduction and exemption and related materials to the financial department before paying personal wages and salaries.

(2) Information provision

Individuals applying for tax reduction or exemption shall provide the following information:

1. Original application for tax reduction or exemption signed by the applicant;

2. A copy of my valid certificate (ID card, passport, etc.). );

3. Copies of documents, certificates and certificates directly related to the application for tax reduction or exemption projects, such as documents and certificates approved as high-level talents, documents and certificates granted by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the corps level, foreign organizations and international organizations, and documents and certificates of experts and scholars who enjoy special government allowances;

4. Other relevant materials, such as certificates, contracts, agreements and other materials that I should obtain corresponding income, and materials related to tax reduction and exemption projects.

(3) Report to the competent tax authorities.

After receiving the application for personal income tax reduction or exemption and related materials submitted by individuals, the Finance Department will make a preliminary review and summary of the application for personal income tax reduction or exemption in the current month, draw up the application for personal income tax reduction or exemption in the current month, sort out and improve the related materials, and report it to the competent tax authorities for handling after being approved by the leaders and stamped with the official seal.

(4) Verification by the competent tax authorities.

Upon verification by the competent tax authorities, those who meet the preferential conditions for enjoying personal income tax reduction and exemption shall issue a notice of tax matters without official seal and a taxpayer's tax reduction and exemption filing form to the company, which shall be signed by the company as a legal person and stamped with the official seal of the company, and then sent to the competent tax authorities for stamping.

(5) Information disclosure

The Notice of Tax Matters issued by the tax authorities and the taxpayer's filing form for tax reduction and exemption shall be stamped, and the filing procedures for personal income tax reduction and exemption shall be handled. The financial department will promptly publish the notice of tax matters and the taxpayer's tax reduction and exemption filing form on the office automation system and the website of the Ministry of Finance.

(6) Repayment of payment

After seeing the notice of completion of tax reduction and exemption filing in OA system or the website of the Finance Department, the applicant can go to the Finance Department for reimbursement with the relevant materials required for reimbursement.

(7) Tax declaration

1. In the month following the applicant's reimbursement procedures, the Ministry of Finance will declare tax reduction or exemption for the individual in the individual income tax declaration system of the Inland Revenue Department.

2. According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and the Measures for Self-declaration of Individual Income Tax (for Trial Implementation), in a natural year, individuals who earn wages, salaries and other income totaling more than 6,543,800 yuan (subject to the amount of tax notice in the current year) should apply for online tax declaration of individual income tax before March 365,438+0 of the following year.

Materials required for personal income tax refund

1, one original and one copy of tax payment certificate.

2. A copy of the Individual Income Tax Detailed Declaration Form during the wrong tax payment period;

3. Application Form for Enterprise Tax Refund in quadruplicate.

4. Tax refund application

5. Copy of salary receipt.

6. Copy of employee employment contract

Personal income tax refund processing time: personal income tax refund is equivalent to paying money to the state treasury. If it is a refund, there is a settlement cycle, so it is very troublesome. There is a time limit. Under normal circumstances, the tax refund is completed within 30 days after the relevant departments receive the materials, so you should wait patiently for the tax refund.