The amount of tax that should be refunded or paid = [(comprehensive income amount - 60,000 yuan - special deduction items (such as "three insurances and one fund", etc.) - special additional deductions for children's education, etc. - other deductions determined in accordance with the law) - Eligible charity donations) × Applicable tax rate - Quick calculation deduction] - Prepaid tax

1. If you earn less than 60,000 yuan in a year, but you still earn more than 60,000 yuan every month Personal income tax was deducted. You could have enjoyed some specific additional deductions, such as children’s education, continuing education, serious illness medical treatment, etc., but you did not add these deductions when filing your tax return. You may change jobs, quit your job, or have no income for a few months in the middle of the year. As a result, you may not deduct enough expenses, special deductions such as social security and other special additional deductions when calculating taxes. If you only make money from manuscript fees, labor fees or patent licensing fees, and the tax rate withheld on these incomes is higher than the tax rate on your combined annual total income, then there may be room for a tax refund. If you do not have a fixed employer and only have this type of income, you must go through annual calculations to include all deductible items. At this time, you may find that you have paid more tax before. When prepaying taxes, I failed to take full advantage of the tax preferential policies that I qualified for, such as not using all the tax exemptions. Although the amount of newly purchased housing and the amount of existing housing transferred mentioned here are not directly related to the personal income tax refund (more related to taxes and fees related to real estate transactions), if relevant policies allow such expenditures to be deducted from personal income tax, And if no deduction is applied for at the beginning, a tax refund will also occur.

2. Most of the time, tax refunds are due to failure to fully consider all personal tax deduction factors during the prepayment stage. Therefore, after the year-end settlement, the tax department will refund the taxpayer's overpayment based on the actual situation.