. Comprehensive income is divided into four categories, one is income from wages and salaries, the other is income from labor remuneration, the third is income from royalties and the fourth is income from royalties. The income of migrant workers' friends is mainly the first two items, namely wages and salaries and labor remuneration. The first condition: I have paid taxes, and of course I can't get a tax refund if I haven't paid them. If the salary is less than 5,000 yuan, it is basically certain that you have not paid a tax, because the income has not yet reached the tax threshold; If it exceeds 5000 yuan, it is possible to pay a tax. You can ask the company or inquire through the personal income tax app. The second condition: the withholding tax is different from the actual tax payable. Personal income tax payment is divided into two stages, one is to pay part of the tax in advance every month, and the other is to settle the personal income tax of the previous year from March/kloc-0 to June 30 of the following year. The tax figures calculated in the two stages may be different. If you pay more in advance than you should, you can get a tax refund; On the contrary, you have to pay taxes.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.