Personal income tax refund

The methods for personal income tax refund include: the applicant applies for tax refund on his own; he or she can also provide the company where he or she works with the comprehensive income earned outside the company in the last tax year, relevant deduction information, and tax benefits, etc. Information materials, entrust the company's staff responsible for paying personal tax to assist in tax declaration and processing tax refunds; taxpayers can entrust tax-related professional service units or individuals to refund taxes on their behalf.

How to deduct taxes for salaries above 5,000?

The tax deduction standards for salaries above 5,000 are graded, and the tax rate and quick calculation deductions for each level are different. The formula for calculating the tax payable on a resident's individual comprehensive income should be the individual's annual taxable income multiplied by the applicable tax rate, and the decelerated deduction is equal to (the annual income minus 60,000 yuan minus social security and housing provident fund expenses minus the special additional deductions enjoyed) Other deductions) are multiplied by the applicable tax rate to calculate the deduction. The tax classification table for wages exceeding 5,000 yuan is as follows:

1. If the annual taxable income does not exceed 36,000 yuan, the tax rate is 3 and the quick calculation deduction is 0;

2. If the annual taxable income exceeds 36,000 yuan and does not exceed 144,000 yuan, the tax rate is 10, and the quick calculation deduction is 2,520;

3. The annual taxable income exceeds 144,000 yuan and does not exceed 300,000 yuan. The tax rate is 20, and the quick calculation deduction is 16,920;

4. For the portion of the annual taxable income exceeding 300,000 yuan and not exceeding 420,000 yuan, the tax rate is 25, and the quick calculation deduction is 31,920;

5. If the annual taxable income exceeds 420,000 yuan and does not exceed 660,000 yuan, the tax rate is 30, and the quick calculation deduction is 52,920;

6. The annual taxable income does not exceed 660,000 yuan. For the part of 960,000 yuan, the tax rate is 35, and the quick calculation deduction is 85,920;

7. For the part of the annual taxable income exceeding 960,000 yuan, the tax rate is 45, and the quick calculation deduction is 181,920.

Preliminary tax administrative actions must be reviewed

(1) Taxation actions made by tax authorities, including confirmation of tax entities, tax objects, tax scope, tax reductions, and exemptions and specific administrative actions such as tax refund, applicable tax rate, tax calculation basis, tax payment link, tax payment period, tax payment location and tax collection method, as well as tax collection, late payment fees and withholding agents, and units entrusted by tax authorities to collect taxes. Withholding and remittance, collection and remittance behavior. (2) The tax authorities refuse to handle or respond in accordance with the law: 1. Failure to approve tax reductions or exemptions or export tax refunds; 2. Failure to deduct taxes; 3. Failure to refund taxes.

3. How do individuals declare personal income tax in enterprises?

my country’s personal income tax collection method adopts a combination of withholding and self-declaration. For taxpayers' wages and salaries, the taxable income shall be the balance after deducting RMB 5,000 in expenses, special deductions and other deductions determined in accordance with the law from the monthly income. Enterprises shall withhold and remit employees' wages and salaries, labor remuneration income, author remuneration income, dividend income and other income. The process for enterprises to declare personal income tax is as follows: 1. Download the personal income tax declaration client and log in to the personal income tax declaration platform; 2. Add the information of the personnel who need to declare personal income tax; 3. Fill in the withholding income tax report form and normal salary report; 4. . Fill in the employee's salary income, five insurances and one fund, etc. in detail in the income tax withholding report. After filling in, the personal tax amount will appear. Finally, click Save to declare.

I hope the above content will be helpful to you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 1 of the "Tax Collection and Administration Law of the People's Republic of China"

In order to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2

This Law shall apply to the collection and management of various taxes collected by tax authorities in accordance with the law.

Article 3

The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be in accordance with the provisions of the State Council. Implementation of administrative regulations.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4

Units and individuals with tax obligations stipulated by laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes 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.