Refund of personal income tax means that if someone overpays personal income tax in the process of final settlement by the tax bureau, the tax authorities will refund the overpaid personal income tax according to law when the parties apply for tax refund, because many expenses that can be deducted specially are final settlement at the end of the year.

Second, analysis

The refund of personal income tax refers to that taxpayers who pay more personal income tax will be refunded according to law after the final settlement by the tax bureau, but not all personal income tax can be refunded. Among them, the circumstances that can apply for tax refund include: the annual comprehensive income of the previous year was less than 60 thousand yuan, but the personal income tax was paid in advance at ordinary times; In the last year, there have been special additional deductions that meet the conditions for enjoyment, but no deductions have been declared when paying taxes in advance; Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction fee is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity, commercial health insurance, and individual tax deferred pension insurance are insufficient; If there is no working unit, it only needs to be settled through annual settlement, and the income from labor remuneration, royalties and royalties is deducted before tax; For taxpayers' income from labor remuneration and royalties, the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income for the whole year; When paying taxes in advance, they fail to declare or fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled; There are qualified charitable donations, but they are not deducted when paying taxes in advance.

Three. Specific items of personal income tax relief

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the corps level and foreign organizations are tax-free;

2, the national debt and financial bonds issued by the state are exempt from interest tax;

3. Allowances and subsidies issued in accordance with state regulations are tax-free. This kind of allowance refers to the special government allowance issued in accordance with the regulations of the State Council and the allowance exempted from personal income tax stipulated by the State Council;

Welfare expenses, pensions and relief funds are tax-free. Welfare funds refer to the living allowance paid to individuals from the welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds according to relevant state regulations; Relief fund refers to the subsidy paid by the civil affairs department of the state to individuals for living difficulties;

5. Insurance claims are tax-free;

6. Demobilized soldiers' fees and demobilization fees are tax-free;

7. The resettlement fee, resignation fee, retirement salary, resignation salary and retirement living allowance paid to cadres and workers in accordance with state regulations are tax-free;

8. The income of diplomatic representatives, consular officials and other embassies and consulates in China personnel shall be exempted from tax according to relevant laws;

9, China government to participate in international conventions, as well as signed agreements stipulated in the tax-free income tax exemption;

10, the people's governments at or above the township level or organizations of a similar nature established with the approval of the competent departments of the people's governments at or above the county level shall be granted bonuses or prizes for courageous people, and shall be exempted from personal income tax with the approval of the competent tax authorities.