1. Taxpayers change their work units in the middle of the year. For example, if they work in company A in the first half of the year and work in company B in the second half of the year, the applicable tax rate will be recalculated, so the tax will be reduced, so they have to pay back.

2. There are incomes other than wages, such as income from the media, and taxpayers also have labor remuneration, royalties and royalties. After all incomes are added up, the comprehensive income tax rate becomes higher.

3. Calculation errors, such as underpayment or unpaid taxes due to calculation errors and negligence, also need to pay taxes.

I pay taxes every month, but the final result shows that these are the reasons why I still need to pay taxes. The income exceeds 6,543,800 yuan+0.2 million yuan, and the tax amount exceeds that of 400 yuan, so it is necessary to pay taxes. If the final calculation results show that it is necessary to pay taxes, the simplest thing is to pay directly in the personal income tax APP. If you don't pay it back, it will eventually become tax evasion and you will bear legal responsibility.

According to Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, "If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.

There are two types of people who do not have to pay taxes: taxpayers who need to pay taxes on their annual final accounts, but their annual comprehensive income does not exceed 6.5438+0.2 million yuan; Taxpayers whose annual tax payment does not exceed that of 400 yuan.

Most people can apply for tax refund, and a few people may need to pay back taxes. Don't be sad if it shows that you need to pay taxes. This reflects from another level that your annual income is high or you have multiple incomes, which is not bad.

Extended data:

Operation of applying for tax refund:

Apply for tax refund &; The final settlement is mainly done through the personal income tax APP, which can be directly searched, downloaded and installed in the mobile app store. After installation, please follow the following steps:

Log in to the personal income tax APP and click the I want to pay taxes option;

Click the option of annual settlement of comprehensive income tax in the tax interface;

After reading the standard declaration instructions, click the option I have read and know;

Enter the standard declaration interface and click Next;

In the standard declaration interface, fill in the relevant amounts of salary, labor remuneration, manuscript remuneration and royalties according to the actual situation, and then click Next;

Enter the standard declaration interface and click Submit Declaration;

It should be noted that after the declaration, if the user needs to pay tax, click Pay Tax Now, and there will be a late fee after the deadline. If you pay more taxes, click Apply for Tax Refund, and the refunded funds will go into your personal bank card.

In addition, to apply for tax refund, you must meet any of the following conditions:

1, the comprehensive income in 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 previous years but were not deducted when paying taxes in advance;

3. Inconsistent preferential tax policies are caused by mid-year employment, resignation or lack of income in some months;

4. There is no employing unit, only labor remuneration, remuneration and income from remuneration need to be liquidated and settled with various pre-tax deductions;

5. The withholding rate applicable to labor remuneration, manuscript remuneration and royalties in the middle of the year is higher than the tax rate applicable to comprehensive income;

6. When paying taxes in advance, they did not enjoy or did not fully enjoy preferential tax policies;

7. There are eligible charitable donation expenses, but there is no withholding tax.

Personal tax refund calculation:

Calculation formula of personal income tax refund: annual tax refund or supplementary tax = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-donation) × applicable tax rate-quick deduction]-annual prepayment tax. When the calculation result is greater than 0, the tax bureau will refund the tax. If the calculation result is less than 0, it is necessary to pay back the tax to the tax bureau.