1. How to refund the special additional deduction of personal income tax?
1, the first condition is that you have paid taxes in that year and the tax payable has been paid in advance.
2, personal income tax APP, registered account, login account. Personal income tax APP is very smart. After registration, improve personal information in the personal center and add a bank card. This bank card is where the tax refund is made.
3, query the annual tax details. You can inquire in the column of "Income Tax Details Inquiry" on the home page, which contains annual income, monthly income and declared tax amount.
4. In the tax interface-tax declaration-comprehensive income settlement declaration. The default is simple declaration, and the system has automatically calculated the tax refund amount. If you need to adjust the declared amount, you can switch to "standard declaration" for processing. You can apply for tax refund after confirming the submission.
5. Wait. In the service interface-declaration information query, click declaration query to view the tax refund progress.
It should be noted that in order to facilitate taxpayers to obtain tax refund, if the taxpayer's annual comprehensive income does not exceed 60,000 yuan and personal income tax has been paid in advance, the tax authorities will provide convenient tax refund function in the online tax bureau (including mobile personal income tax APP) and handle the annual tax refund through a simple declaration form.
Second, how to calculate the need for tax refund or tax payment?
The calculation formula is as follows:
Annual tax payable or tax refund = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-donation) × applicable tax rate-quick deduction. If the calculation result is greater than 0, the tax bureau will refund the tax to us; if the calculation result is less than 0, we need to return the tax to the tax bureau.
/kloc-comprehensive income from 0/0 to February = 65438+ 1, 65438+3 1 (hereinafter referred to as "comprehensive income").
Individuals who can't operate can call the tax bureau or ask about the company's finances. This tax bureau is for individuals to operate, and it also lets individuals know how much tax they pay each month to prevent enterprises from evading taxes. If there is a tax refund, you can directly submit the information in the system and refund the tax within a certain period of time.