First, there are special additional deductions at ordinary times, and other deductions are not declared at the withholding stage, but at the time of annual settlement.
Second, the income from labor remuneration and royalties only, and the above income generally does not exceed 300,000 yuan, natural persons with no wage income or little wage income, and natural persons with higher withholding and prepayment tax rates and lower tax rates are calculated comprehensively throughout the year.
Third, the salary is not balanced. If last month's salary is high, next month's salary is low or there is no salary income, the natural person who does not need to pay personal income tax is calculated comprehensively throughout the year.
Fourth, the total annual salary income is less than 6.5438+0.2 million yuan, which is withheld and remitted by taxpayers who have paid personal income tax in advance due to factors such as labor remuneration.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 51 If a taxpayer overpays taxes, the tax authorities shall refund them immediately after discovering it. If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.
Article 52 If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee will be charged.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.