How to calculate the tax refund amount?

Refund or tax payable = [(comprehensive income-60,000 yuan-special additional deduction (such as "three insurances and one gold")-special additional deduction for children's education-other deductions determined according to law-eligible charitable donations) × applicable tax rate-quick deduction]-withholding tax.

1. If the annual income is below 60,000, personal income tax will be deducted every month. You could have enjoyed some special additional deductions, such as children's education, continuing education, and serious illness medical care. But these deductions were not included in the tax return at that time. You may change jobs, leave your job or have no income for several months in the middle of the year. The special additional deductions such as expenses and social security that you should reduce when you pay taxes are not all deducted. If you only earn money from royalties, labor fees or patent licensing fees, and the withholding tax rate of these incomes is higher than the combined tax rate of your total annual income, then there may be room for tax refund. Without a fixed employer, only this kind of income can be included in all projects that can be reduced or exempted through annual exchange. At this time, you may find that you have paid more taxes before. When paying taxes in advance, I failed to make full use of my eligible preferential tax policies, such as not making full use of the amount of relief. Although the amount of newly purchased houses and the transfer amount of existing houses mentioned here are not directly related to the personal income tax rebate (more taxes and fees related to real estate transactions), if the relevant policies allow such expenses to be deducted from the individual tax, and there is no deduction at the beginning, tax rebates will also occur.

2. Tax refund is often because all individual tax reduction factors are not fully considered in the prepayment stage. Therefore, after the year-end settlement, the tax department will refund the taxpayer's overpayment according to the actual situation.