In China, after receiving a salary and paying taxes, there is also a special annual tax return. Do you know?The annual individual income tax settlement and payment allows some individuals not pay personal tax, while others may receive a tax refund from the government. What kind of rule is this?
在中国领了工资，缴纳了个税，每年还有个特别申报你们知道吗？个人所得税汇算清缴，有些人发生了不缴纳个税，有些人发生了政府退个税。这到底是个什么样的规则呢？
Policy Points政策要点
At the end of the year, individual residents need to consolidate the income from wages, labor remuneration, remuneration for personal services, and royalties obtained from January 1st to December 31st. The taxable income is calculated by deducting 60,000 yuan and special deductions, additional special deductions, and other deductions determined by law from the income amount.
年度终了后，居民个人需要汇总1月1日至12月31日取得的工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得的收入额，收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额，为应纳税所得额。
The calculation formula is as follows 计算公式如下：
Tax refund or supplement = [(comprehensive income amount - 60,000 yuan - special deductions such as "the three insurances and one fund" - additional special deductions such as child education - other deductions determined by law - donations) × applicable tax rate - quick deduction] - tax prepayments made during the tax year.
应退或应补税额=［（综合所得收入额-60000元-“三险一金”等专项扣除-子女教育等专项附加扣除-依法确定的其他扣除-捐赠）×适用税率-速算扣除数］-纳税年度内已预缴税额。
Major pre-tax deduction items include 主要税前扣除项目:
1.A deduction of 60,000 yuan, as well as eligible special deductions for basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund, among other social insurance premiums.
2.Additional special deductions for eligible expenses such as childcare for children under 3 years old, child education, continuing education, serious illness medical treatment, housing loan interest or rent, and support for elderly parents.
3.Other deductions for eligible expenses such as enterprise annuity, occupational annuity, commercial health insurance, and personal pension.
4.Eligible donations to public welfare and charitable causes.
1.减除费用6万元，以及符合条件的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等专项扣除；
2.符合条件的3岁以下婴幼儿照护、子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人专项附加扣除；
3.符合条件的企业年金和职业年金、商业健康保险、个人养老金等其他扣除；
4.符合条件的公益慈善事业捐赠。
Taxpayers who earn both comprehensive income and business income can declare the deduction of 60,000 yuan, as well as special deductions, additional special deductions, and other deductions determined by law either from their comprehensive income or business income. However, duplicative deductions are not permitted.
同时取得综合所得和经营所得的纳税人，可在综合所得或经营所得中申报减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除，但不得重复申报减除。
Common tax refund scenarios
常见的退税情形
1
In the tax year of 2023, the annual comprehensive income is less than 60,000 yuan, but individual income tax has been pre-paid.
2023年度综合所得年收入额不足6万元，但平时预缴过个人所得税的。
【Example】Xiaoliu earned a monthly salary of 10,000 yuan in January 2023. They pay 2,000 yuan for "three insurances and one fund." There are no other deduction items, and 90 yuan of individual income tax has been pre-paid. From February to December, they earn a monthly salary of 4,000 yuan and do not need to pay individual income tax. Their total annual salary income is 54,000 yuan, with no other income, and 90 yuan of individual income tax has been pre-paid.
【举例】小刘2023年1月取得工资10000元。个人每月缴付“三险一金”2000元。无其他扣除项目，已预缴个人所得税90元。2-12月每月取得工资4000元，无须缴纳个税。全年取得工资收入54000元，无其他收入，已预缴个税90元。
Prepaid tax amount 预扣预缴税额:
(10,000 - 5,000 - 2,000) × 3% = 90 yuan
Final settlement and payment of tax amount 汇算清缴税额:
The annual income does not exceed 60,000 yuan, and the taxable income is 0, and the amount of tax payable is 0 yuan.
全年收入额不超过6万元，应纳税所得额为0，应纳税额为0元。
Tax refund 退税: 90 yuan.
2
In the tax year of 2023, there are eligible additional special deductions, but they were not declared and deducted when prepaying taxes.
2023年度有符合享受条件的专项附加扣除，但预缴税款时没有申报扣除的。
【Example】Xiaosun earned a monthly salary of 15,000 yuan in 2023 and paid 2,000 yuan for "three insurances and one fund." They enjoyed additional special deductions for housing rent and support for elderly parents, totaling 4,500 yuan per month. In 2023, Xiaosun incurred eligible personal expenses of 35,000 yuan for serious illness medical treatment, with no other deduction items.
【举例】小孙2023年每月取得工资15000元，个人缴付“三险一金”2000元，每月享受住房租金、赡养老人等专项附加扣除共计4500元。2023年度小孙发生符合条件的个人负担的大病医疗支出35000元，无其他扣除项目。
Prepaid tax amount 预扣预缴税额:
(15,000 x 12 - 5,000 x 12 - 2,000 x 12 - 4,500 x 12) x 10% - 2,520 = 1,680 yuan
Final settlement and payment of tax amount 汇算清缴税额:
Deductible amount for serious illness medical expenses 可申报扣除大病医疗支出:
35,000 - 15,000 = 20,000 yuan
(15,000 x 12 - 60,000 - 2,000 x 12 - 4,500 x 12 - 20,000) x 3% = 660 yuan
Tax refund 退税: 1,680 - 660 = 1,020 yuan
【Note】The deduction standard for serious illness medical expenses: Within a tax year, the portion of medical expenses related to basic medical insurance incurred by the taxpayer (referring to the out-of-pocket expenses within the scope of medical insurance reimbursement) that exceeds a cumulative 15,000 yuan can be deducted within the limit of 80,000 yuan when settling accounts for the year, based on actual expenses.
【小提示】大病医疗扣除标准：在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过15000元的部分，由纳税人在办理年度汇算时，在80000元限额内据实扣除。
3
Due to reasons such as mid-year employment, resignation, or no income for some months, the deductible expenses of 60,000 yuan, special deductions for "three insurances and one fund," special additional deductions for child education, enterprise (occupational) annuity, commercial health insurance, and tax-deferred pension insurance are insufficient.
因年中就业、退职或者部分月份没有收入等原因，减除费用6万元、“三险一金”等专项扣除、子女教育等专项附加扣除、企业(职业)年金以及商业健康保险、税收递延型养老保险等扣除不充分的。
【Example】College student Xiaoqian graduated in June 2023 and started working at Company A in July, earning a monthly salary of 15,000 yuan and paying 2,000 yuan for "three insurances and one fund." They enjoyed special additional deductions for housing rent and supporting elderly parents, totaling 3,000 yuan per month. There were no other deduction items.
【举例】大学生小钱2023年6月毕业，7月入职A公司，每月取得工资15000元，个人缴付“三险一金”2000元，每月享受住房租金、赡养老人专项附加扣除共计3000元。无其他扣除项目。
Prepaid tax amount 预扣预缴税额:
(15,000×6 - 5,000×6 - 2,000×6 - 3,000×6)×3% = 900 yuan
Final settlement and payment of tax amount 汇算清缴税额:
(15,000×6 - 60,000 - 2,000×6 - 3,000×6)×3% = 0 yuan
Tax refund 退税: 900-0 = 900 yuan
4
Without being employed by any unit, income from labor remuneration, remuneration for personal services, and royalties for the use of a franchise needs to be settled annually with various pre-tax deductions.
没有任职受雇单位，仅取得劳务报酬、稿酬、特许权使用费所得，需要通过年度汇算办理各种税前扣除的。
【Example】Xiao Zhang had no employment in 2023 and provided consulting services to Company A for one year, earning a monthly labor remuneration of 20,000 yuan. Company A withheld and prepaid 38,400 yuan for individual income tax. Xiao Zhang paid the "three insurances and one fund" by themselves, amounting to 12,000 yuan, and was eligible for a special additional deduction for supporting elderly relatives, totaling 18,000 yuan, which was not utilized during the year.
【举例】小张2023年度无任职受雇单位，为A公司提供为期一年的咨询服务，每月取得劳务报酬2万元，A公司已预扣预缴个人所得税38400元。小张2023年度自行缴付“三险一金”12000元，可享受赡养老人专项附加扣除共计18000元，以上扣除年度中间均未享受。
Prepaid tax amount 预扣预缴税额:
Income from labor remuneration: 20,000×(1-20%)×20%×12 = 38,400 yuan
Final settlement and payment of tax amount 汇算清缴税额:
[20,000×12×(1-20%)-60,000-12,000-18,000]×10% - 2520 = 7,680 yuan
Tax refund 退税: 38,400 - 7,680 = 30,720 yuan
5
Taxpayers who earn income from labor remuneration, royalties, and franchise fees may have a higher withholding rate applicable for the mid-year period compared to the annual comprehensive income tax rate.
纳税人取得劳务报酬、稿酬、特许权使用费所得，年度中间适用的预扣率高于全年综合所得年适用税率的。
【Example】In 2023, Xiao Wu earns a monthly salary of 15,000 yuan, personally pays 2,000 yuan for "three insurances and one fund," and enjoys a total of 2,500 yuan in special deductions for items such as housing loan interest and supporting elderly family members. In July 2023, Xiao Wu earned 20,000 yuan as labor remuneration for teaching services, with a prepayment of 3,200 yuan in individual income tax.
【举例】小武2023年每月取得工资15000元，个人缴付“三险一金”2000元，每月享受住房贷款利息、赡养老人等专项附加扣除共计2500元，无其他扣除项目。2023年7月，小武为企业授课取得劳务报酬20000元，预缴个税3200元。
Prepaid tax amount 预扣预缴税额:
Income from salaries and wages 工资薪金所得:
(15000×12-5000×12-2000×12-2500×12)×10%-2520=4080 yuan
Income from labor remuneration 劳务报酬所得:
20000× (1-20%)×20%=3200 yuan
Final settlement and payment of tax amount 汇算清缴税额:
[15000×12+20000×(1-20%)-60000-2000×12-2500×12]×10%-2520=5680 yuan
Tax refund 退税: 4080+3200-5680=1600 yuan
6
There are eligible charitable donations for public welfare and charity purposes that were not deducted when prepaying taxes.
有符合条件的公益慈善事业捐赠支出，但预缴税款时未办理扣除的。
【Example】In 2023, Xiao Tao earns a monthly salary of 15,000 yuan, personally pays 2,000 yuan for "three insurances and one fund," and enjoys a total of 2,500 yuan in special deductions for items such as housing loan interest and supporting elderly family members. In January 2023, Xiao Tao donated 5,000 yuan to a non-profit senior service organization through the Red Cross. This donation was not deducted during the monthly withholding.
【举例】小涛2023年每月取得工资15000元，个人缴付“三险一金”2000元，每月享受住房贷款利息、赡养老人等专项附加扣除共计2500元，无其他扣除项目。2023年1月，小涛通过红十字会为非营利性的老年服务机构捐赠5000元，当月单位预扣预缴时未扣除该笔捐赠。
Prepaid tax amount 预扣预缴税额:
(15000×12-5000×12-2000×12-2500×12)×10%-2520=4080 yuan
Final settlement and payment of tax amount 汇算清缴税额:
(15000×12-60000-2000×12-2500×12-5000)×10%-2520=3580 yuan
Tax refund 退税: 4080-3580=500 yuan
【Note】Individuals who make donations to education, poverty alleviation, and other public welfare and charitable causes can deduct the donation amount, provided it does not exceed 30% of the taxpayer's reported taxable income. If the State Council stipulates full pre-tax deduction for charitable donations to public welfare and charity causes, it shall be followed. In this example, the donation falls under the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Regarding Senior Service Institutions" (CaiShui [2000] No.97), which states that donations from social forces, such as enterprises, institutions, social organizations, and individuals, to welfare-oriented and non-profit senior service institutions through non-profit social organizations and government departments are fully deductible before paying corporate income tax and personal income tax.
【小提示】个人将其所得对教育、扶贫、济困等公益慈善事业进行捐赠，捐赠额未超过纳税人申报的应纳税所得额30%的部分，可以从其应纳税所得额中扣除；国务院规定对公益慈善事业捐赠实行全额税前扣除的，从其规定。本例捐赠适用《财政部 国家税务总局关于对老年服务机构有关税收政策问题的通知》（财税〔2000〕97）号规定“对企事业单位、社会团体和个人等社会力量，通过非营利性的社会团体和政府部门向福利性、非营利性的老年服务机构的捐赠，在缴纳企业所得税和个人所得税前准予全额扣除。”
7
If the tax rate for year-end bonuses is higher than the comprehensive income tax rate, and if the full amount of the year-end bonus is included in the comprehensive income without raising the tax rate brackets, selecting the option of including the entire year-end bonus in the comprehensive income during the individual income tax settlement may result in a decrease in the amount of tax payable and potentially lead to a tax refund.
年终奖税率高于综合所得税率，且年终奖全额并入综合所得后不会提高综合所得税率级数的，在个税汇算时年终奖全年一次性奖金计税方式中选择全部并入综合所得，也有可能会发现应缴纳的税金降低，从而获得退税。
【Example】In 2023, Xiao Huang earns a monthly salary of 6,000 yuan, personally pays 1,200 yuan for "three insurances and one fund," and enjoys a total of 2,500 yuan in special deductions for items such as housing loan interest and supporting elderly family members. At the end of 2023, Xiao Huang receives a year-end bonus of 50,000 yuan, and taxes have already been prepaid based on the method of taxing the entire year-end bonus as a one-time payment.
【举例】小黄2023年每月取得工资6000元，个人缴付“三险一金”1200元，每月享受住房贷款利息、赡养老人等专项附加扣除共计2500元，无其他扣除项目。2023年底，取得50000元年终奖，已按年终奖全年一次性奖金计税方式预缴税款。
Prepaid tax amount 预扣预缴税额:
50000×10%-210=4790 yuan
Final settlement and payment of tax amount 汇算清缴税额:
(6000×12-60000-1200×12-2500×12+50000)×3%=528 yuan
Tax refund 退税: 4790-528=4262 yuan
Author 作者 | Alex
