Declaration of individual income tax refund process:
First, download and install the personal income tax APP.
2. Enter the declaration interface, select "Fill in with declaration data", read the declaration instructions, and click "I have read and know".
Confirm the basic information, select the remittance declaration place, and then generate and confirm the declaration information.
Each income item has corresponding content, which can be checked and verified according to the actual situation of the individual.
It should be noted that:
(1) You can add and modify each income item in the income list. If an individual has not obtained a certain income information, he can "appeal" or "delete".
(2) One-time bonus for the whole year: it can be set and adjusted through "Selection of bonus tax calculation method".
Three, pay taxes or apply for tax refund
(1) If the income in 20 19 is less than 120000 yuan and there is tax payable, or if the income exceeds 120000 yuan but the tax payable is in 400 yuan, there is no need to pay it after declaration.
(2) If there is tax payable, but it does not meet the conditions for tax exemption declaration, you can click "Pay Tax Now" and complete the payment according to the prompts.
If you don't pay for the time being, you can choose "Return to Home Page" or "View Declaration Records" and pay later.
Note: the payment needs to be completed before June 30, 2020, and there will be a late fee after the deadline.
(3) If you pay more taxes, you can click "Apply for Tax Refund", select a bank card, submit a tax refund application, and the money will be transferred to the bank card you choose. "Bank card needs personal binding"
Fourth, correction and invalidity.
You can check the declaration status through Query-Declaration Query (corrected/voided declaration)-Declaration Details. If you find any mistakes in the statement, click Correct or Void.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to 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.