The calculation standard for personal income tax refund is: the annual comprehensive income minus 60,000 yuan, and in accordance with the provisions of special additional deductions, the tax paid can be paid in accordance with the regulations. The specific circumstances will be considered. It depends on the individual's annual income.

1. What is the calculation standard for personal income tax refund? The specific calculation method is: personal income tax refund amount = [(comprehensive income amount - 60,000 yuan - "three insurances and one fund" and other special deductions - children's education, etc. Special additional deductions - other deductions determined in accordance with the law - donations) × applicable tax rate - quick calculation deductions] - prepaid tax. Comprehensive income = the amount of income from four types of income (hereinafter referred to as "comprehensive income") including wages and salaries, labor remuneration, author remuneration, and royalties received in the year.

II. Contents of personal income tax 1. Income from wages and salaries Wages and salary income refer to wages, salaries, bonuses, year-end salary increases, labor dividends, Allowances, subsidies and other income related to office or employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is subject to tax on wages and salaries. . 2. Income from labor remuneration Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy, painting, engraving, film and television, Income from sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services. 3. Income from author remuneration Income from author remuneration refers to the income an individual obtains from the publication or publication of his works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration. 4. Income from royalties Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item. The specific calculation of personal income tax should be handled in conjunction with the actual payment situation, but the determination of relevant situations needs to be determined in accordance with the procedures prescribed by law. In particular, personal annual income should be reported truthfully to avoid tax evasion. The relevant legal responsibilities need to be investigated.