1. Mispayment of taxes due to various reasons, such as repeated tax payment, using the wrong tax type, or prepaying last year’s tax payable;

2. National tax policy There are some changes;

3. When tax refund is required for other reasons;

4. Comprehensive income tax is not paid in full when tax is prepaid.

5. "Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax in 2019" 10. For annual tax refunds and tax repayments, taxpayers applying for annual tax refunds should provide A qualified bank account opened in China. After the tax authorities review according to regulations, they shall handle tax refunds to the treasury on-site in accordance with the relevant provisions on treasury management at the location of the tax authorities that accept annual final settlement declarations as determined in Article 9 of this announcement (i.e., the place of final settlement and settlement). If the taxpayer fails to provide a valid bank account, or the information provided is incorrect, the tax authorities will notify the taxpayer to make corrections, and the taxpayer will make the required corrections and then handle the tax refund in accordance with the law.

6. In order to facilitate taxpayers to obtain tax refunds, if the taxpayer’s comprehensive income in 2019 does not exceed 60,000 yuan and has prepaid personal income tax, the tax authorities can contact the online tax bureau (including mobile personal income tax APP) Provides a convenient tax refund function. Taxpayers can apply for annual final tax refund through a simple declaration form from March 1 to May 31, 2020.

7. Taxpayers who handle annual settlement and tax repayment can pay through online banking, card swiping at POS machines in tax service halls, bank counters, non-bank payment institutions, etc.