Calculation method of personal income tax refund formula: tax payable or tax refund amount = [(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-eligible charitable donations) × applicable tax rate-quick deduction]-prepaid tax.

For example (for reference only)

In 2020, Mr. A's monthly salary is 1000 yuan, and the individual pays "three insurances and one gold" of 2000 yuan. When two children attend primary school, they can enjoy a special additional deduction of 2,000 yuan per month according to the regulations. Labor remuneration in March was 654.38 million yuan. The annual salary has been paid with a tax of 360 yuan, and the annual labor remuneration has been paid with a tax of 1600 yuan, totaling 360+ 1600= 1960 yuan. If the number is negative, it means that the tax paid in advance has exceeded the taxable amount, so the tax refund will be made. Therefore, Mr. A can apply for tax refund 1360 yuan.