Personal income tax rebate policy in 2022

Every year, the country will introduce various policies to benefit the people, and the personal tax rebate policy is one of the more popular policies. As long as the relevant conditions are met, you can apply for tax refund. The state will calculate the tax refund amount according to everyone's salary level and other amounts, and many people will benefit.

Is there a tax refund policy in 2022? There will be.

According to the current policy, the salary settlement time of 202 1 is from March 1 to June 30th, 2022. During this period, taxpayers can log in to the "Personal Income Tax" APP for tax refund.

Refund of personal income tax is one of the tax reduction policies. 20 18 10 1 after the implementation of the new tax law, the state has included four income items such as wages and salaries, labor remuneration, royalties, etc. into the scope of comprehensive taxation, and added items such as children's education, continuing education, serious illness medical care, mortgage interest or rent, and support for the elderly. In addition, the threshold for personal income tax has been raised from 3,500 yuan to 5,000 yuan.

For individual payment, monthly or per payment, and then annual summary calculation. Implement the policy of refunding more and paying less, that is, pay personal income tax at ordinary times. Wages will be paid at the end of the year until next year, and the policy of more refunds and less subsidies will be implemented.

When will the tax refund start in 2022? From March 2022 1.

The individual income tax rebate policy has been implemented since March 1 year, and the specific provisions are as follows:

Last year's settlement content:

After the end of last year, individual residents need to summarize the wages, salaries, labor remuneration, royalties and royalties earned during the period from 65438+1 October to 65438+February 3 1 last year, and deduct 60,000 yuan, special additional deductions, other deductions determined according to law and eligible public welfare donations. The comprehensive personal income tax rate is applicable, less quick deduction. Taxes that should be refunded or paid back in previous years should be obtained in this year and applied to the tax authorities for tax refund or paid back.

Legal basis: Article 14 of the Individual Income Tax Law stipulates that the tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a tax return for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer handles tax refund for a taxpayer or a withholding agent handles tax refund for a taxpayer, the tax authorities shall handle the tax refund after examination in accordance with the relevant provisions on the administration of the state treasury. And verification.

What are the requirements for personal tax refund? You must provide a bank account in China. After examination by the tax authorities and in accordance with the relevant provisions of treasury management, the tax refund shall be handled at the place where the tax authorities accept the annual final accounts.

People who meet the tax refund standard:

1.？ The annual income is less than 60 thousand yuan, but the personal income tax has been paid in advance on a monthly basis.

2. There are special additional deductions (three guarantees and one gold special deduction and children's education special deduction), and no deduction is declared when personal income tax is paid in advance.

3. Low-income employees and retirees at the end of the year, as well as those who have no income during their employment.

4.？ If there is no fixed work unit, the monthly prepayment tax according to labor remuneration, manuscript remuneration and preferential treatment is higher than the annual tax rate.

5. People who have donated money to charity and paid personal income tax in advance.

6. Disabled people.

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