1. Applicants can apply for tax refund by themselves: from March/kloc-0 to June 20th every year, they can apply for annual settlement and payment through the website of the tax bureau, personal income tax mobile app and email, or go directly to the tax service hall to apply for tax refund;
2. Entrust corporate taxpayers to assist in tax refund: taxpayers can provide comprehensive income, relevant deduction information and tax preferences outside the company in the previous tax year to the company where they work, and entrust corporate taxpayers to assist in tax declaration and tax refund;
3. Entrust tax-related professional service units or individuals to refund taxes on their behalf.
Individual Income Tax Law of the People's Republic of China
Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.
Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.
If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.
Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.
Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.
Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.
Analysis of legal chain: 1, the operation process of personal income tax refund is relatively simple. Just use it to download an "Personal Income Tax" APP in the mobile app store. After logging in to "Personal Income Tax", you need to click "Pay Tax" or "I want to pay tax", and then click to enter the "Annual Summary of Comprehensive Income" page. 2. Then fill in the tax refund application according to the prompt, select "Fill it out by yourself" and click "Start to declare".
3. The system displays personal basic information, remittance location, etc. , and confirm the information. 4, fill in all kinds of income data, including wages and salaries, labor remuneration, remuneration, royalties, etc. 5. Fill in all kinds of special deduction information. 6. The system displays "Special Additional Deduction" and click "Next". 7. Enter the tax paid and click "Submit Declaration". 8. Tick "I have read and agreed" and click "Confirm submission". 9. After confirming the information, click "Apply for Tax Refund". 10. Submit successfully, and click "Finish". Waiting for the tax authorities to review, if the review is successful, the applied tax refund will be credited to the bound bank card. Original and photocopy of the materials required for tax refund 1 copy (1, the original will be returned to the taxpayer after verification). 2. A copy of the individual income tax detailed declaration form during the wrong tax payment period. 3 "Application Form for Tax Refund (Credit)" (hereinafter referred to as "Application Form for Tax Refund by Enterprise Mispayment") in quadruplicate. 4. When applying for tax refund, the tent must indicate the reason for applying for tax refund and the amount of tax refund. 5. Issue a copy of the salary receipt or bank payment. 6. A copy of the employee employment contract. 7. If the tax is paid by mistake due to reasons such as firms and websites, an information statement issued by the above-mentioned units shall be attached. 8. Other relevant documents and materials required by the tax authorities.
Legal basis: For the income from wages and salaries in Article 6 * * * and 100 of the Enterprise Income Tax Law of People's Republic of China (PRC), the taxable income is the balance of the income obtained from tents every month after deducting expenses of 3,500 yuan. If the monthly salary is 3,000 yuan, which does not meet the deduction standard of the cost chain, there is no need to pay a tax. If there is overpayment of taxes, the taxpayer shall go through the formalities of tax refund for overpayment. Where a taxpayer voluntarily gives up the overpayment and underpayment, it shall issue a written statement on its own initiative, which shall include the types of overpayment and underpayment, the tax amount, the taxpayer's signature or seal, the time of filing, etc.