What are the conditions for individual income tax to get a tax refund?
1 year comprehensive income is less than 60,000 yuan, but personal income tax is usually paid in advance.
(two) in line with the special additional deduction conditions, but not timely or declare in advance deduction.
Due to employment in the middle of the year, resignation or no income in some months, 60,000 yuan fee deduction, special additional deduction, enterprise annuity, commercial health insurance, tax deferred pension insurance, etc. Is not enough.
(4) Those who are not employed by the company but only get the income of labor remuneration, manuscript remuneration and royalties, and need to be settled through annual settlement and deducted before tax.
5. The withholding tax 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. Failure to declare or fully enjoy comprehensive income tax concessions when paying taxes in advance, such as personal income tax concessions for the disabled.
There are eligible charitable donation expenses, but they are not deducted when paying taxes in advance.
The above is the answer to what conditions individual income tax meets to get a tax refund. I hope it helps you.
Related extensions:
How to refund personal income tax?
1 Self-handling: Taxpayers can handle the annual tax refund through online tax bureau, personal income tax APP, mail application and going to the tax service office.
2. Entrusting the unit to retire: The taxpayer provides the employed unit with information such as comprehensive income, related deductions and tax preferences obtained outside the unit in the previous tax year, and entrusts the employed unit to file tax returns and apply for tax refund.
Ask someone to do it for you: taxpayers can entrust tax-related professional service institutions or other units and individuals to refund taxes on their behalf.