1, the annual comprehensive income is less than 60,000 yuan, but personal income tax is usually paid in advance;

2. In that year, there were special additional deductions that met the conditions for enjoyment, but no deductions were declared when the taxes were paid in advance;

3. Due to employment in the middle of the year, resignation or lack of income in some months, the deduction cost is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity and commercial health insurance are insufficient;

4. The withholding rate applicable to taxpayers' income from labor remuneration and royalties in the middle of the year is higher than the annual tax rate applicable to comprehensive income in the whole year;

5. Not employed by the company, but only obtained the income from labor remuneration, manuscript remuneration and royalties, and it is necessary to apply for various pre-tax deductions through annual settlement;

6. When paying taxes in advance, the taxpayer fails to declare or fully enjoy the comprehensive income tax concessions;

7. There are eligible charitable donations, but they are not deducted when paying taxes in advance.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" third.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Article 5

The State Council tax authorities are in charge of national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.