Personal income tax, rent refund

1. Personal income tax return can be handled in the personal income tax APP or the district tax hall. 2. Taxpayers need to summarize the income from wages, salaries, labor remuneration, royalties obtained in the previous year. After deducting 60,000 yuan, special additional deductions, special additional deductions, other deductions determined according to law and eligible charitable donations, the comprehensive income personal income tax rate shall be applied, and the quick deduction shall be deducted to calculate the final tax payable this year.

Legal objectivity:

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 78

If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery;

If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. The tax refund for overpayment of taxes plus interest on bank deposits in the same period as stipulated in Article 51 of the Tax Administration Law does not include settlement tax refund, export tax refund and various tax reductions and exemptions. The tax refund interest shall be calculated according to the deposit interest rate stipulated by the People's Bank of China on the day when the tax authorities handle the tax refund formalities.