1. The comprehensive income in the previous year was less than 60,000, but the personal income tax was paid in advance.
2. Special additional deductions that met the enjoyment conditions in previous years but were not deducted when paying taxes in advance.
3. Due to employment in the middle of the year, resignation or no income in some months, the preferential tax policies are inconsistent before and after.
4. There is no employer, only labor remuneration, manuscript remuneration and royalty income, and all pre-tax deductions need to be finally settled.
5. The withholding rate applicable to intermediate labor remuneration, remuneration for manuscripts and royalties in the previous year is higher than the tax rate applicable to comprehensive income.
6. Enjoy or not fully enjoy tax preferences when paying taxes in advance.
7. There are eligible charitable donation expenses, but there is no withholding tax.