1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times;
2. There were qualified special additional deductions in previous years, but no deductions were declared when paying taxes in advance;
3. Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction cost is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity, 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 annual tax rate applicable to comprehensive income in 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 eligible charitable donation expenses, but they are not deducted when paying taxes in advance.
2. What are the tax requirements?
1, working in two or more units and receiving wages and salaries, and repeatedly deducting the basic deduction fee (5000 yuan/month) when paying taxes in advance;
2. In addition to wages and salaries, there are also labor remuneration, manuscript remuneration and royalties. After all the comprehensive income is added up, the applicable annual comprehensive income tax rate is higher than the withholding rate;
3. Items that should not be deducted are deducted when withholding and prepaying, or the deduction amount exceeds the prescribed standard, and the taxable income is increased due to the reduction of the deduction amount in the annual consolidated tax payment;
4. When a taxpayer obtains comprehensive income, it needs to supplement the declared income because the withholding agent fails to declare the income according to law and withholds the tax in advance.
Every year from March/kloc-0 to June 30th, individuals begin to settle their personal income tax, that is, all the income of residents in the previous year, such as wages, salaries, royalties, labor remuneration, etc., are liquidated, and then more refunds and less supplements are made according to the liquidation results.
The reason for the annual settlement is that after the implementation of the new tax law, the personal income tax withheld by the unit every month is only the tax paid in advance. If calculated on an annual basis, it may be overpaid or underpaid, and it will be settled at the end of each year.
For example, employees' monthly wage income is high or low, and personal income tax has been paid in advance if the monthly income exceeds the threshold of 5000. However, when the employee's annual comprehensive income is less than 60,000 yuan, then in this case, the employee can apply for personal income tax refund.
The operation process of personal income tax refund is relatively simple, such as the "Personal Income Tax" APP, and then follow the prompts to register and log in to your personal account. After logging in successfully, find the "Annual Comprehensive Income Calculation" entrance, click to enter the "Annual Comprehensive Income Calculation" page, and then fill in the tax refund application according to the prompts.
We need to apply for a refund of personal income tax ourselves. We can apply online or offline. The time limit is from March 1 day to June 30, and we have plenty of time to solve it. We can apply for a refund according to our own schedule.