The returned cases are: 1, and the comprehensive income of the previous year was less than 60,000 yuan, but personal income tax was paid in advance. 2. In the previous year, there were special additional deductions that met the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance. 3. Due to employment in the middle of the year, resignation or lack of income in some months, the expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and individual tax deferred pension insurance. Is not enough. 4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement. 5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year. 6. Failing to declare or fully enjoy the comprehensive income tax concessions when paying taxes in advance, such as personal income tax concessions for the disabled. 7. There are qualified charitable donations, but they are not deducted when paying taxes in advance.

The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard.