According to the law, as long as you meet the conditions for personal income tax refund, you can apply for tax deduction and refund for labor services. Taxpayers mistakenly pay taxes for various reasons. (such as repeated withholding, wrong use of tax rate, wrong use of tax, wrong code filled by enterprises, etc. ).

Calculation method:

1, payable personal income tax = taxable income × applicable tax rate-quick deduction

2. The deduction standard is 5000 yuan/month.

3. Taxable income = monthly income after deducting three insurances and one gold-income after deducting standard income, labor remuneration, royalties, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.

People's Republic of China (PRC) tax collection management law

Anyone who needs to pay personal income tax, as long as it is earned in China. Everyone pays different personal income tax. Generally, those with low income will pay at a low tax rate of 3%, those with slightly higher income will pay at 10%, and those with higher income will pay a tax at 25%.

Personal income tax will not be refunded after it is paid, unless there are relevant preferential tax policies, but it is useless to find him, or because the staff of the tax authorities made mistakes and overpaid taxes. At this time, you can apply to the relevant departments for tax refund. College students can get a tax refund.

Baidu encyclopedia-personal income tax