Tax refund can be applied in 5 cases. Under which circumstances can tax refund be applied
1. The annual income of comprehensive income in 2019 is less than 60000 yuan, but the individual income tax has been paid in advance. For example, a taxpayer receives 10000 yuan of salary in January and pays 2000 yuan of "three insurances and one fund". Assuming there is no special additional deduction, 90 yuan of individual income tax will be paid in advance; The monthly salary in other months is 4000 yuan, and there is no need to pay individual income tax in advance. Throughout the year, because the taxpayer's annual income is less than 60000 yuan, there is no need to pay tax, so the tax of 90 yuan in advance can be applied for refund.
2. Citizens with special additional deductions eligible for enjoyment in 2019 but not deducted when prepaying taxes. For example, a taxpayer with a monthly salary of 10000 yuan and an individual payment of 2000 yuan for "three insurances and one fund" can enjoy a special additional deduction for children's education of 2000 yuan per month (24000 yuan for the whole year) according to the regulations. However, because they did not fill in the advance payment link, the children's education additional deduction was not deducted when calculating the individual income tax, and 1080 yuan of individual income tax was prepaid throughout the year. After filling in the relevant information during the annual settlement, it can make a supplementary deduction of 24000 yuan. After the deduction, the annual individual income tax payable is 360 yuan. According to the regulations, it can apply for a tax refund of 720 yuan.
3. Due to employment, resignation or lack of income in some months of the year, the final deduction of 60000 yuan, special deductions such as "three insurances and one fund", six special additional deductions, enterprise (occupational) annuity, commercial health insurance, tax deferred endowment insurance and other related items are not fully deducted. For example, a taxpayer retires at the end of August 2019 with a monthly salary of 10000 yuan before retirement, an individual pays' three insurances and one fund 'of 2000 yuan, and receives a basic pension after retirement. Assuming no special additional deduction, 720 yuan of individual income tax will be paid in advance from January to August; The basic pension for the next four months shall be exempted from individual income tax according to regulations. Throughout the year, the taxpayer deducted only 40000 yuan (8 & times; 5000 yuan / month), but did not fully deduct 60000 yuan. After the annual final settlement and full deduction, the taxpayer can apply for a tax refund of 600 yuan.
4. Citizens who have no employment units and only obtain income from labor remuneration, royalties and royalties and need to handle various pre tax deductions through annual final settlement.
5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income of the whole year. For example, a taxpayer receives 10000 yuan of labor remuneration at a fixed place every month. After applying the 20% withholding rate, the individual income tax is 1600 yuan in advance and 19200 yuan in the whole year; The annual accounting shows that the annual labor remuneration is 120000 yuan. After deducting the expenses of 60000 yuan (excluding other deductions), the comprehensive income tax rate of 3% is applicable, and the annual tax payable is only 1080 yuan. Therefore, it can apply for a tax refund of 18120 yuan.
6. When citizens pay taxes in advance, they do not enjoy or do not fully enjoy the comprehensive income tax preference, such as the reduction of individual income tax for the disabled.
7. Citizens have eligible public welfare charitable donation expenses, but they have not deducted the tax in advance.