1. After the taxpayer ticks "Apply for Tax Refund" in the corresponding column of the tax return and submits it to the competent tax authority, the application formalities are completed;

2. The tax authorities and the national treasury can apply for tax refund in accordance with the prescribed necessary audit procedures, and the tax refund will be directly paid to the taxpayer's bank account;

3. Taxpayers applying for tax refund need to accurately fill in their identity information and qualified bank accounts opened in China;

4. For taxpayers whose comprehensive income in 2020 is less than 60,000 yuan, but who have withheld and remitted personal income tax in the middle of the year, the tax authorities will push service tips and pre-fill a simple declaration form. Taxpayers only need to confirm the tax paid in advance and fill in their bank account information, so they can apply for tax refund quickly through the internet.

202 1 From March 1, the annual settlement and payment for 2020 will be processed until June 30th.

In any of the following circumstances, taxpayers need to handle the annual settlement:

1, the prepayment tax is greater than the annual tax payable and applies for tax refund;

2. The comprehensive income of the whole year exceeded 6,543,800 yuan+200,000 yuan, and the amount of overdue tax exceeded that of 400 yuan.

In practice, there are some typical situations that will or may lead to tax refund, mainly as follows:

1 and the comprehensive income in 2020 is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times;

2. In 2020, there will be special additional deductions that meet the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance;

3. Due to employment in the middle of the year, resignation or lack of income in some months, expenses are deducted by 60,000 yuan, special additional deductions such as three insurances and one gold are insufficient, and special additional deductions such as children's education, enterprises, occupational annuities, commercial health insurance, and individual tax deferred pension insurance are insufficient;

4. Not employed by the company, but only obtained the income from labor remuneration, manuscript remuneration and royalties, and it is necessary to apply for various pre-tax deductions through annual settlement;

5. The withholding rate applicable to taxpayers' income from labor remuneration and royalties in the middle of the year is higher than the comprehensive income tax rate applicable to the whole year;

6. 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;

7. There are qualified charitable donations, but they are not deducted when paying taxes in advance, and so on.

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.