When will personal income tax be refunded

Personal income tax is the general name of the legal norms that regulate the social relations between tax authorities and natural persons in the process of collection and management of personal income tax, and it is an income tax levied by the state on the income of its own citizens and individuals living in its own territory, and the income of overseas individuals from its own country. The following is what I will sort out for you when the personal income tax will be refunded, for reference only, hoping to help you.

you can apply for tax refund in one or seven cases

1. The annual income from comprehensive income is less than 6,, but you usually pay personal income tax in advance.

2. special additional deductions that meet the enjoyment conditions, but not deducted when paying taxes in advance.

3. Because of employment in the middle of the year, resignation or lack of income in some months, the preferential tax policies before and after are inconsistent.

4. There is no employer, but only income from labor remuneration, manuscript remuneration and royalties, and all pre-tax deductions need to be made through final settlement.

5. The withholding and prepayment rate applicable to intermediate labor remuneration, manuscript remuneration and royalties is higher than the tax rate applicable to comprehensive income.

6. When paying taxes in advance, the tax preference is enjoyed or not fully enjoyed.

7. There are eligible charitable donation expenses, but the tax is not deducted in advance.

II. Under what circumstances, it is necessary to pay back the tax

If the comprehensive income exceeds 12, yuan and the annual amount of tax payment is above 4 yuan.

expanding

reporting time of individual income tax

A: Article 9 of the Individual Income Tax Law stipulates that the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within the 15th of the following month and submitted to the tax authorities.

the tax payable on wages and salaries shall be levied on a monthly basis, and the withholding agent or taxpayer shall pay it to the state treasury within 15 days of the following month, and submit a tax return to the tax authorities. Taxpayers who earn wages and salaries from two or more places shall, at the same time of withholding and remitting by the unit, combine the "wages and salaries" obtained from several places and deduct a fee according to the provisions of the tax law, and choose and fix them in one of the tax authorities to declare and pay taxes on their own. The tax withheld by the unit may be deducted from the tax payable with the tax payment certificate. Taxes payable on wages and salaries of specific industries can be calculated on an annual basis and paid in advance on a monthly basis. The specific measures shall be formulated by the State Council.

the tax payable by individual industrial and commercial households on their production and business operations shall be calculated on an annual basis and paid in advance in monthly installments. The taxpayer shall pay the tax in advance within the 15th day of the following month, and the tax shall be settled within three months after the end of the year, and the overpayment shall be made and the underpayment made.

sole proprietorship enterprises and partnership enterprises: the balance of the total income in each tax year after deducting the losses below costs and expenses shall be regarded as the income from the individual production and operation of investors. According to the taxable items of "income from the production and operation of individual industrial and commercial households" in the individual income tax law, the five-level excess progressive tax rate of 5%-35% shall be applied to calculate and collect personal income tax.

The Notice of State Taxation Administration of The People's Republic of China on Further Strengthening the Collection and Management of Personal Income Tax for High-income earners (Guo Shui Fa [21] No.54) and the Notice of State Taxation Administration of The People's Republic of China on Effectively Strengthening the Collection and Management of Personal Income Tax for High-income earners (Guo Shui Fa [211] No.5) stipulate that personal income tax shall not be levied on forensic intermediaries such as law firms, accounting firms, tax agencies, asset appraisal and real estate appraisal.

the tax payable on the income from contracted operation and leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it to the state treasury within 3 days after the end of the year, and submit a tax return to the tax authorities. Taxpayers who obtain income from contracted operation or leased operation by stages within one year shall pay in advance within 15 days after obtaining each income, and make final settlement within three months after the end of the year, and refund more and make up less.

taxpayers who obtain income from outside China shall, within 3 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.

taxpayers with an annual income of more than 12, yuan shall file tax returns with the competent tax authorities within 3 months after the end of the year.

Reasonable tax avoidance of personal income tax

At present, there are several common methods:

(1) Arrange the salary payment as far as possible below the allowable pre-tax deduction;

(2) improve the welfare level of employees and reduce the nominal income;

(3) The monthly wage income can be roughly equalized by delaying or advancing;

(4) Taxpayers receive labor remuneration by stages for as long as possible.

Among them, the main ways to improve the welfare level of employees and reduce the nominal income are as follows:

(1) enterprises provide accommodation, which is an effective way to avoid personal income tax reasonably;

(2) enterprises provide holiday travel allowance;

(3) purchase financial insurance from an insurance company;

(4) Part is included in the payroll, and the rest is reimbursed by invoice;

(5) strive for the proportion of welfare payments from the tax authorities, and take more welfare;

(6) distribution in kind;

(7) overpayment of provident fund (but the same enterprises also face overpayment)

(8) Enterprises provide employee welfare facilities. Such as:

① enterprises provide free lunch, or enterprises directly pay boarding management fees;

② enterprises provide and arrange free medical benefits;

③ using residential equipment provided by enterprises;

④ transportation provided by enterprises;

⑤ Enterprises set up education funds for employees' children and provide scholarships to employees' children. ;