What do you mean by tax refund?

Tax refund refers to the refund of taxes paid by taxpayers by the state according to regulations. Preferential tax refund is a form of tax expenditure, and the specific procedures are as follows:

1, tax refund through the vault. If the tax refund is allowed within the scope stipulated in the tax law, the taxpayer shall apply to the original tax authorities, and after being examined by the original tax authorities and reported to the higher (county, city) tax authorities for examination and approval, the taxpayer shall go through the tax refund formalities at the bank acting as the treasury.

2. The tax refund handled by the grass-roots tax office can be refunded in the tax collected by itself after being examined and approved by the original tax collection office;

3. For the overpayment found during the ticket inspection, the taxpayer can apply for tax refund with the Notice of Ticket Inspection, and there is no need to apply again, as well as the time limit for the taxpayer to apply for tax refund; Generally limited to one month from the date of payment. If an application for tax refund is overdue, the tax authorities may not accept it. The approved tax refund is valid within one month from the date of the arrival of the approval notice, and the tax refund formalities will not be handled after the deadline.

When can I get the tax refund?

Tax refund conditions:

1, the annual comprehensive income is less than 60,000 yuan, but personal income tax is usually paid in advance;

2. In that year, there were special additional deductions that met the conditions for enjoyment, but no deductions were declared when the taxes were paid in advance;

3. Due to employment in the middle of the year, resignation or lack of income in some months, the deduction cost is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity and commercial health insurance are insufficient;

4. The withholding rate applicable to taxpayers' income from labor remuneration and royalties in the middle of the year is higher than the annual tax rate applicable to comprehensive income in the whole year;

5. Not employed by the company, but only obtained the income from labor remuneration, manuscript remuneration and royalties, and it is necessary to apply for various pre-tax deductions through annual settlement;

6. When paying taxes in advance, the taxpayer fails to declare or fully enjoy the comprehensive income tax concessions;

7. There are eligible charitable donations, but they are not deducted when paying taxes in advance.

How to reduce taxes?

There are several ways to avoid personal income tax reasonably:

1. Actively use invoices for communication fees, transportation fees, travel expenses and meals to avoid taxes. According to China's tax law, all communications, transportation expenses and meal allowance paid in cash are regarded as wages and salaries, which are included in the tax basis and personal income tax is calculated and paid;

2. Use the year-end bonus to realize tax avoidance, and incorporate the year-end double salary into the year-end bonus to collect a tax to save tax;

3, clever use of provident fund to avoid individual taxes According to the relevant provisions of the individual income tax law, the monthly housing provident fund paid by working-class individuals is deducted before tax, which means that the housing provident fund paid according to the standard is not taxed. At the same time, employees can pay supplementary provident fund. Therefore, there is still room for ordinary employees to increase the deposit of provident fund, and it is reasonable and feasible for wage taxpayers to use provident fund skillfully to avoid tax;

4. There are preferential tax laws for employees leaving their jobs, and the compensation obtained from leaving their jobs is tax-free within three times of the average annual salary of local employees;

5. In summer, employees' expenses of refreshing drinks for heatstroke prevention and cooling can be reimbursed tax-free, but they are paid with their wages.

Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of 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. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.