The annual settlement time for 2022 is from March 1 to June 30, 2022, that is, the personal income tax refund for 2022 will end on June 30, 2022. The refund applied for in 2022 is for 2021 annual taxes.

The amount of tax that should be refunded or paid = [(comprehensive income amount - 60,000 yuan - special deductions such as "three insurances and one fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - donation) × Applicable tax rate - quick calculation deduction] - prepaid tax amount in 2020.

Personal income tax (personal income tax) is a general term for the legal norms that regulate the social relations that occur between taxation authorities and natural persons (residents and non-residents) in the collection and management of personal income tax. .

Taxation content:

Income from wages and salaries

Income from wages and salaries refers to the wages, salaries and bonuses received by individuals due to their employment or employment. , year-end salary increase, 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. .

Income from labor remuneration

Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical care, law, accounting, consulting, lecturing, news, and broadcasting , translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.

Income from author remuneration

Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her 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.

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.

Business income

Includes income from production and business operations of individual industrial and commercial households and income from contract operations and lease operations of enterprises and institutions.

Income from production and business operations of individual industrial and commercial households includes four aspects:

(1) Urban and rural individual industrial and commercial households that have been approved by the industrial and commercial administration department to open business and obtain a business license are engaged in industry, Income from production and operations in handicrafts, construction, transportation, commerce, catering, service, repair and other industries.

(2) Income obtained by individuals who have obtained business licenses with approval from relevant government departments and engaged in running schools, medical care, consulting and other paid service activities.

(3) Income obtained by other individuals from engaging in individual industrial and commercial production and operations, that is, income obtained by individuals temporarily engaging in production and operation activities.

(4) Various taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, leasing operations, subcontracting, and subletting, including wages and salaries obtained by individuals on a monthly or per-time basis. of income.

Interest, dividend, and bonus income

Interest, dividend, and bonus income refer to the interest, dividend, and bonus income obtained by individuals from owning debts and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished from the next day on October 8, 2008), interest on goods loans and interest on the purchase of various bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders receive from a joint-stock company on a regular basis based on their stocks according to the articles of association of the joint-stock company. Dividends, also known as company (enterprise) dividends, refer to the portion of profits that a joint-stock company or enterprise distributes in excess of dividends based on the profits that should be distributed on a per-share basis.

When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, or dividends, that is, bonus shares, the income tax shall be calculated based on the face value of the stocks distributed.

Income from property leasing

Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property.

Income from property transfer

Income from property transfer refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships and other self-owned property by individuals to others or Income obtained from units includes income obtained from the transfer of real estate and movable properties. There is no tax for the time being on income derived from individual stock trading.

Accidental income

Accidental income refers to income obtained by an individual that is non-recurring and belongs to various opportunities, including winning a prize, winning a prize, winning a lottery and other accidental income. Income (including bonuses, in kind and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets and whose one-time winning income does not exceed 10,000 yuan are exempt from personal income tax. If the income exceeds 10,000 yuan, they should be taxed as incidental income items in full (as of April 21, 2011 The daily tax rate is 20%).

Other income

Except for the above taxable items, other income that should be taxed shall be determined by the financial department of the State Council.