1. The comprehensive income of last year did not reach 60,000 yuan, but personal income tax has been paid according to regulations.
2. In the previous year, the special additional deduction conditions were met, but the tax was not deducted at the time of withholding.
3. Due to employment and resignation at the end of last year, the income in some months was insufficient, and the tax incentives were different before and after.
4. Unemployed units only obtain income such as labor remuneration, manuscript remuneration, royalties, etc., which need to be deducted before tax according to the settlement for half a year.
5. In the middle of the previous year, if the proportion of withholding and prepayment of labor remuneration, royalties and other expenses exceeds the applicable tax rate of the comprehensive income year, it can be deducted or deducted.
6, withholding taxes, can not enjoy or can not enjoy the comprehensive tax collection.
7. Eligible charitable donations, but personal income tax is not paid in advance, do not need to make annual personal income tax final settlement.
How to refund personal income tax?
1. Declarer's self-declaration: Declarer can apply through the website of the tax bureau, personal income tax mobile phone, mail or directly go to the tax service hall to declare during March/kloc-0 to June 20th every year.
2. Tax refund is handled by corporate taxpayers: taxpayers can submit their comprehensive income, relevant deduction information and tax preference information enjoyed outside the company in the previous year to their work units, and corporate taxpayers can handle tax declaration and tax refund for them;
3. Entrust tax-related institutions or individuals to handle tax refund.