(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of the comprehensive income after deducting special surcharges exceeds 60,000 yuan;
(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;
(3) The prepaid tax amount is lower than the taxable amount in the tax year;
(4) Taxpayers apply for tax refund.
5 1 The tax steward said that the "comprehensive income" here includes:
(1) Income from wages and salaries: refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services: refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consultation, lectures, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service, brokerage service, etc.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties: refers to income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
The specific time for tax settlement and payment is as follows: If it is necessary, it shall be settled from March/KLOC-0 to June 30 of the following year.