1. The annual comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times. For example, a taxpayer received a salary of 1 000 yuan in June, and an individual paid "three insurances and one gold" of 2,000 yuan. Assuming that there is no special additional deduction, a tax 90 yuan will be paid in advance; In other months, the monthly salary is 4000 yuan, and there is no need to pay taxes in advance. Because the taxpayer's annual income is less than 60,000 yuan, he does not need to pay taxes, and he can apply for a refund of the 90 yuan tax paid in advance.
2. Citizens who are eligible for special additional deductions, but have not been deducted when paying taxes in advance. For example, a taxpayer's monthly salary is 1000 yuan, and individuals pay "three insurances and one gold" of 2000 yuan. Two children in primary school can enjoy a special additional deduction of 2,000 yuan per month (24,000 yuan for the whole year). However, due to the failure to fill in the prepayment link, the additional deduction for children's education is not deducted when calculating the individual tax, and the annual prepayment for individual tax is 1080 yuan. After filling in the relevant information in the annual settlement, 24,000 yuan can be deducted. After deducting the annual tax payable in 360 yuan, 720 yuan can apply for tax refund according to the regulations.
3. Due to employment in the middle of the year, resignation or lack of income in some months, the final deduction fee is 60,000 yuan, and the related items such as "three insurances and one gold", six special additional deductions, enterprise (occupational) annuity, commercial health insurance, tax deferred pension insurance and so on are not all deducted. For example, a taxpayer retired at the end of August 20 19, with a monthly salary of 10000 yuan before retirement, and an individual paid "three insurances and one gold" of 2000 yuan, and received a basic pension after retirement. Assuming there is no special additional deduction, 720 yuan will be paid in advance from 1 to August; The basic pension for the last four months is tax-free according to regulations. In the whole year, taxpayers only deducted 40,000 yuan (8× 5,000 yuan/month), but did not deduct 60,000 yuan in full. Taxpayers can apply for tax refund after deducting 600 yuan in full in the annual final settlement.
4. Citizens who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.
5. The withholding tax rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year. For example, taxpayers get a fixed monthly salary of 1 0,000 yuan, and after applying the withholding rate of 20%, they pay taxes in advance 1, 600 yuan, and 1 0,9200 yuan for the whole year; The annual accounts show that the annual labor remuneration is 6.5438+200,000 yuan. After deducting 60,000 yuan (excluding other deductions), the comprehensive income tax rate of 3% applies, and the annual tax payable is only 654.38+0.080 yuan. Therefore, you can apply for tax refund 18 120 yuan.
6. When citizens pay taxes in advance, they do not enjoy or do not fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled.
7. Citizens have eligible charitable donation expenses, but they are not deducted when paying taxes in advance.