What about overpaying personal income tax? Can I get a refund?

1, where five items that need to be examined and approved according to regulations are revoked, the taxpayer shall apply to the grass-roots sub-bureau under its jurisdiction, fill in the tax refund application approval form and provide relevant information, and the sub-bureau management department shall review the taxpayer's tax refund information, sign the opinions and report them to the tax collection and planning department of the county bureau, and then report them to the director in charge for examination and approval.

If the procedures are complete, they shall be handled within 30 days from the date of application. After completing the formalities of tax refund, the taxpayer will receive the "income refund book" from the bank where the tax refund is opened.

2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006] 10),

The basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium actually paid by individuals according to the payment ratio or method stipulated by the state or the people's government of provinces (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals.

3. According to Article 5 1 of the Measures for the Administration of Tax Collection (Presidential Decree No.49), the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within 3 years from the date of final settlement of the tax, he may ask the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification;

If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management. Therefore, the overpaid individual income tax can be refunded to the competent tax authorities.

Extended data:

I. Collection management

China's personal income tax is levied by combining source withholding and self-declaration, with the focus on source withholding.

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.

Second, the calculation method

Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.

3. The special additional tax is deducted as follows. See special additional tax deduction for details.

1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

2. Continuing education: The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.

Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

3. Serious illness medical treatment: in a tax year, the part of the taxpayer's medical expenses related to basic medical insurance that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.

4. Housing loan interest: the interest expense of the first set of housing loans incurred by taxpayers or their spouses using personal housing loans or housing accumulation funds of commercial banks to purchase houses for themselves or their spouses in China.

In the year when the loan interest actually occurs, it shall be deducted according to the standard amount of 1000 yuan per month, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.

Baidu encyclopedia-personal income tax