How to refund personal tax?

Personal income tax can be refunded on the mobile APP. After registering the login account, you can operate according to the business and tips you need to handle. First, comprehensive income is calculated on an annual basis. The system will confirm the personal information and calculate the tax refund fee. In addition, the tax refund must meet certain conditions, and if there are underpaid taxes and fees, you will also be prompted to make up.

1. Register the personal income tax software.

2. After the registration is completed, return to the login interface, enter the password of the account you just registered, and click Login.

3. After clicking, you can find the individual tax information paid in the last year, with the income above and the tax paid below.

You can declare the tax refund after you find out your income that meets the national tax refund.

5. Wait for settlement after successful submission.

Personal tax refund is generally declared before 15 of the current month, and can be refunded in the current month. If it is declared after 15, it will be collected every other month.

Second, how is the collection scope of individual income tax stipulated?

1. Enterprises (companies), institutions, organs, mass organizations, military units, institutions in China, self-employed individuals and other units or individuals that pay personal taxable income are withholding agents for personal income tax. The Hua Ze institutions mentioned here do not include foreign embassies and consulates in China and other international organizations that enjoy diplomatic rights and immunities according to law.

2. When withholding agents pay the following income to individuals, they shall withhold and remit personal income tax:

(1) Decentralizing capital and wage income;

(2) Income from contracted operation and lease operation of enterprises and institutions;

(3) income tax on labor remuneration;

(4) Income from remuneration;

(5) Income from royalties;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income;

(ten) other income determined by the financial department of the State Council.

When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, regardless of whether taxpayers belong to their own units or not, they shall withhold and remit their due personal income tax. The payment mentioned here includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment.