Applying for a personal income tax refund requires meeting certain conditions, and the amount of the refund is related to how much personal tax you paid.

Seven situations such as having an annual income of less than 60,000 yuan but having paid personal tax and not having deducted special additions to the advance payment of personal tax can apply for a refund, while those who have been paid for their work in several organizations and have multiple incomes such as remuneration for their work may need to pay back the tax.

Taxpayers can apply for tax refunds. Specifically there are the following seven cases:

1. The amount of annual income from comprehensive income in 2019 is less than 60,000 yuan, but the individual income tax has been prepaid in advance usually. For example, a taxpayer received a salary of 10,000 yuan in January, the individual paid "three insurance and one gold" 2000 yuan, assuming that there is no special additional deduction, prepayment of personal tax 90 yuan;

Other months monthly salary of 4,000 yuan, no prepayment of personal tax. For the whole year, the taxpayer is not required to pay tax because his annual income is less than 60,000 yuan, so he can apply for a refund of the 90 yuan of prepaid tax.

2, there are special additional deductions eligible for enjoyment in the year 2019, but there is no deduction in the prepayment of taxes. For example, a taxpayer's monthly salary of 10,000 yuan, personal contributions to the "three insurance and one gold" 2000 yuan, there are two children in elementary school, in accordance with the provisions of the special additional deduction for children's education to enjoy 2000 yuan per month (24,000 yuan for the year).

But because he did not fill in the prepayment section, so that the calculation of personal tax is not subtracted from the additional deduction for children's education, the annual prepayment of personal tax of 1,080 yuan. After filling in the relevant information in the annual accounting, he can make additional deduction of 24,000 yuan, and after deduction, he should pay 360 yuan of personal tax for the whole year, and according to the regulations, he can apply for a tax refund of 720 yuan.

3, people due to mid-year employment, retirement or part of the month no income and other reasons, resulting in the final deduction of 60,000 yuan, "three insurance and one gold" and other special deductions, six special additional deductions, enterprise (occupational) annuities, as well as commercial health insurance, tax-deferred pension insurance, and other related items deduction is not sufficient.

For example, a taxpayer retired at the end of August 2019, with a monthly salary of 10,000 yuan before retirement, a personal contribution of 2,000 yuan for "three risks and one gold", and a basic pension after retirement. Assuming that there is no special additional deduction, January to August prepaid tax of 720 yuan;

The last four months of the basic pension is exempted from tax according to regulations. For the whole year, the taxpayer only deducted 40,000 yuan of deductions (8 x 5,000 yuan/month) and did not fully deduct 60,000 yuan of deductions. After the annual remittance of the full deduction, the taxpayer can apply for a tax refund of 600 yuan.

4. Citizens who do not have an employer and only receive income from remuneration for labor, remuneration for manuscripts and royalties, and need to handle various pre-tax deductions through the annual accounting.

5. People who receive income from remuneration for labor, remuneration for articles, royalties, and the withholding and prepayment rate applied in the middle of the year is higher than the annual tax rate applied to the annual comprehensive income. Such as a taxpayer a fixed place each month to obtain 10,000 yuan of remuneration for labor, the application of 20% withholding rate after the prepayment of personal tax of 1600 yuan,

19,200 yuan for the year; full-year calculations show that its annual remuneration for labor 120,000 yuan, minus 60,000 yuan of expenses (without taking into account other deductions), applying a comprehensive income tax rate of 3%, the tax payable for the year is only 1,080 yuan. Therefore, it can claim a tax refund of 18,120 yuan.

6. Citizens who do not enjoy or do not enjoy the full amount of comprehensive income tax benefits when they make advance tax payments, such as the reduced personal income tax benefits for the disabled.

7. Citizens who have qualified public welfare and charitable donations but have not made deductions when making tax payments.

Extended information:

Conditions for needing to pay back taxes:

The tax department has made it clear that taxpayers with a comprehensive income of more than 120,000 yuan per annum and an annual remittance of back taxes of more than 400 yuan need to apply for an annual remittance and pay back taxes. The tax department analyzed two main reasons for the need to pay back tax, including:

1, the public at the same time in more than two units employed and receive wages and salaries, prepayment of taxes repeatedly deducted from the monthly basic deductions (5,000 yuan / month);

2, in addition to wages and salaries, the public also have remuneration for services, remuneration, royalties and other incomes, the various comprehensive income of income is totaled, resulting in their applicable annual tax rate on comprehensive income is higher than the withholding rate, and so on.

People's Daily Online - Individual tax annual remittance is more than refundable seven cases can apply for a refund next year