According to the provisions of the tax law, after the end of 2020, taxpayers need to summarize four comprehensive income amounts, including wages and salaries, labor remuneration and royalties. It was obtained during the period of 65438+1 October1to 65438+February 3 1 in 2020, with a deduction of 60,000 yuan, special deduction, other deductions determined according to law and eligible charitable donations. Apply the comprehensive income MINUS the personal income tax rate deducted quickly to calculate the final tax payable this year, and then subtract the prepaid tax in 2020 to get the tax amount to be refunded or supplemented, and report to the tax authorities for tax refund or supplementary tax.

Refund or tax payable = [(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]-prepaid tax in 2020.