1, the annual comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times.

2. Special additional deductions that met the enjoyment conditions in the current year but were not deducted when paying taxes in advance.

3. Because of year-end employment, resignation or no income for some months, the tax preferential policies are different before and after.

4. Income from labor remuneration, royalties and royalties obtained only by employers without employees shall be deducted before tax at the end of the year.

5. The annual withholding tax rate for remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual applicable tax rate for comprehensive income.

The tax refund policy for individual income tax is as follows: if the taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities will handle the tax refund in accordance with the relevant provisions on treasury management after examination. The processing time is from March 1 day to June 30th of the following year. The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.

Conditions for applying for personal income tax refund:

1, the annual comprehensive income is less than 60,000 yuan, but personal income tax is generally paid in advance.

2. Annual special additional deduction that meets the enjoyment conditions, but it is not deducted when paying taxes in advance.

3. Because of employment, resignation or lack of income in some months at the end of this year, tax preferential policies are different.

4. The income obtained only from remuneration for labor services, royalties and not employed shall be deducted before tax through annual settlement.

5. The withholding rate of remuneration, manuscript remuneration and royalties for the use of intermediary services in that year is higher than the applicable tax rate for comprehensive income in that year.

6. Whether to enjoy or not to enjoy comprehensive income tax concessions when paying taxes in advance.

7. Who doesn't need to settle the tax once a year when there are eligible charitable donation expenses, but the tax is not deducted in advance?

Legal basis:

People's Republic of China (PRC) tax collection 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 79 If the tax authorities and tax officials seal up or detain the houses and articles necessary for taxpayers and their dependents to maintain their lives, they shall be ordered to return them and be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.