Wages cannot be refunded without paying taxes. The conditions for applying for tax refund are:
1, the comprehensive income of the previous year was less than 60,000, but personal income tax was paid in advance at ordinary times.
2. Special additional deductions that met the enjoyment conditions in the previous year, but were not deducted when paying taxes in advance.
3. Due to employment in the middle of the year, resignation or lack of income in some months, the preferential tax policies before and after are inconsistent.
4. There is no employer, but only income from labor remuneration, manuscript remuneration and royalties, and all pre-tax deductions need to be made through final settlement.
5. The withholding rate applicable to intermediate labor remuneration, manuscript remuneration and royalties in the previous year is higher than the applicable tax rate for comprehensive income.
6. When paying taxes in advance, the tax preference is enjoyed or not fully enjoyed.
7. There are eligible charitable donation expenses, but the tax has not been deducted in advance.
Legal objectivity:
Law of the People's Republic of China on the Administration of Tax Collection
Article 8
Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, defend oneself;
Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
Taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.