You can apply for tax refund under the following circumstances:
1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times;
2. In the last year, there were special additional deductions that met the conditions for enjoyment, but they were not deducted when paying taxes in advance;
3. Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction fee is 60,000 yuan, and special additional deductions such as three insurances and one gold, six special additional deductions, enterprise occupational annuity, commercial health insurance and individual tax deferred pension insurance are insufficient;
4. If you don't work for the employer and only get the income of labor remuneration, manuscript remuneration and royalties, you need to handle various pre-tax deductions through annual settlement;
5. Taxpayers' income from labor remuneration, royalties and royalties, the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income for the whole year;
6. Did not enjoy or did not fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled when paying taxes in advance;
7. There are eligible charitable donation expenses, but there is no withholding tax.
Lease withdrawal process is generally as follows:
1. First of all, you need to confirm that you meet the conditions for rent refund, including the conditions that the rental contract has been signed for more than one year, the rent does not exceed 70% of the local per capita salary, the renter must be a personal income tax taxpayer with a tax record of more than one year, and the landlord must be an individual and have paid the property tax locally.
2. In the annual settlement of personal income tax, the monthly rent of eligible rented houses shall be declared and deducted according to a certain proportion;
3. When filling in the declaration form of personal income tax settlement, you need to fill in the corresponding rent tax refund information, including monthly rent, tax refund ratio and tax refund amount.
4. After the declaration form is submitted, the tax department will review the declaration form, and if it meets the requirements, the tax refund will be made according to the tax refund amount filled in the declaration form.
To sum up, the rent tax rebate must first meet the special additional deduction conditions for housing rent. Then, if the deduction of housing rent was not declared in the previous tax year, or the declaration was late, the deduction could not be completed by the end of the year, you can apply for a refund of the overpaid tax in the previous tax year at the time of final settlement in the second year.
Legal basis:
Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax
Article 17
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.