2023 Tax Refund Rules

The detailed rules for tax refund in 2023 shall meet the following conditions:

1, the comprehensive income in the previous year was less than 60,000, but personal income tax was paid in advance at ordinary times;

2. Special additional deductions that met the enjoyment conditions in previous years but were not deducted when paying taxes in advance;

3. Inconsistent preferential tax policies are caused by mid-year employment, resignation or lack of income in some months;

4. There is no employer, only the labor remuneration, the remuneration for writing and the income from remuneration for writing need to be liquidated and settled with various pre-tax deductions;

5. The withholding rate applicable to labor remuneration, manuscript remuneration and royalties in the middle of the year is higher than the tax rate applicable to comprehensive income;

6. Enjoy or not fully enjoy tax preferences when paying taxes in advance;

7. There are eligible charitable donation expenses, but there is no withholding tax.

The process of wage refund is as follows:

1. Taxpayers apply for tax refund at the window of the local tax bureau with tax refund demand;

2, the window issued a single refund of tax revenue and stamped with the refund seal;

3. Go to the deed tax branch of the Municipal Local Taxation Bureau to inquire about the payment book for tax payment at that time;

4. Go to the Treasury Department of the district-level finance bureau involved in the tax refund for approval and affix the withdrawal seal;

5. Go to the Treasury Department of the Municipal Finance Bureau for examination and approval and affix the withdrawal seal;

6. After the approval of the People's Bank of China, notify the local taxation bureau window to check whether the tax has arrived.

Personal income tax refund method:

1. Applicants can apply for tax refund by themselves: generally, they can apply by mail through the website of the tax bureau or the personal income tax mobile app, or directly go to the tax service hall for annual settlement and payment, and apply for tax refund;

2. You can entrust the company's taxpayers to assist in tax refund. Taxpayers can provide their companies with comprehensive income, relevant deduction information, tax incentives outside the company and other information, and entrust the company's tax-paying staff to help declare tax payment and tax refund;

3. Taxpayers can entrust tax-related professional service units or individuals to refund taxes on their behalf.

To sum up, the taxpayer has completed the application procedures after checking "Apply for Tax Refund" in the corresponding column of the declaration form and submitting it to the competent tax authorities; The tax authorities and the state treasury can apply for tax refund after performing the necessary audit procedures according to regulations, and the tax refund will be directly paid to the taxpayer's bank account; Taxpayers applying for tax refund need to accurately fill in their identity information and qualified bank accounts opened in China;

Legal basis:

Article 5 of the Individual Income Tax Law of People's Republic of China (PRC)

Under any of the following circumstances, individual income tax may be reduced upon approval:

(a) the income of the disabled, the elderly and the martyrs;

(2) Causing heavy losses due to serious natural disasters;

(three) other tax cuts approved by the finance department of the State Council.

Article 9

(a) the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves shall be turned over to the state treasury within 15 days of the following month, and the tax return shall be submitted to the tax authorities.

(2) Taxes payable on wages and salaries shall be levied on a monthly basis, which shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and a tax return shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.

"People's Republic of China (PRC) tax collection and management law" twenty-eighth.

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30

Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.