If the annual intermediate tax amount is higher than the annual taxable amount of comprehensive income, you can apply for tax refund.
For example, a taxpayer gets a monthly remuneration of 654.38+00000 yuan from a fixed place, and pays 654.38+0600 yuan in advance after applying a 20% withholding rate, which is 654.38+09200 yuan for the whole year; Accounting for the whole year, the annual labor remuneration is 6.5438+0.2 million yuan. After deducting 60,000 yuan (excluding other deductions), the comprehensive income tax rate of 3% applies, and the annual tax payable is 654.38+0.080 yuan. So you can apply for a tax refund 18 120 yuan.
Policy link:
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in 20 19 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.44 of 20 19) stipulates that taxpayers need to make annual settlement and payment under any of the following circumstances:
(1) The tax paid in advance in 2019 is greater than the tax payable in the whole year, so apply for tax refund. Including 2019 of the comprehensive income which does not exceed 60,000 yuan but has paid personal income tax in advance; The annual withholding tax rate for remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual withholding tax rate for comprehensive income; Failing to declare or fully declare the legally determined expenses, special additional deductions, special additional deductions or other deductions or donations when paying taxes in advance, failing to declare or not fully enjoying the comprehensive income tax concessions.
(2) The comprehensive income in 2019 years exceeds120,000 yuan, and the amount of tax payment exceeds that in 400 yuan. Including two or more comprehensive income, the increase in the applicable tax rate after the merger leads to the prepayment of tax less than the annual taxable amount.
The above reply is for reference!