Have you applied for personal income tax refund? How much was returned?

To apply for personal income tax refund, certain conditions need to be met, and the amount of tax refund is related to the amount of tax paid by individuals.

The annual income is less than 60 thousand yuan, but the tax has been paid and the special surcharge has not been deducted in advance, and so on, and citizens who have earned remuneration from working in multiple units and have remuneration for manuscripts may need to pay taxes.

Taxpayers can apply for tax refund. Specifically, there are the following seven situations:

1 and 20 19 have a comprehensive income of less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times. For example, a taxpayer received a salary of 1 000 yuan in June, and an individual paid "three insurances and one gold" of 2,000 yuan. Assuming that there is no special additional deduction, a tax 90 yuan will be paid in advance;

In other months, the monthly salary is 4,000 yuan, and there is no need to pay taxes in advance. Because the taxpayer's annual income is less than 60,000 yuan, he does not need to pay taxes, and he can apply for a refund of the 90 yuan tax paid in advance.

2.20 19 citizens who have special additional deductions and meet the enjoyment conditions, but have not deducted their taxes in advance. For example, a taxpayer's monthly salary is 1000 yuan, and individuals pay "three insurances and one gold" of 2000 yuan. Two children in primary school can enjoy a special additional deduction of 2,000 yuan per month (24,000 yuan for the whole year).

However, due to the failure to fill in the prepayment link, the additional deduction for children's education is not deducted when calculating the individual tax, and the annual prepayment for individual tax is 1080 yuan. After filling in the relevant information in the annual settlement, 24,000 yuan can be deducted. After deducting the annual tax payable in 360 yuan, 720 yuan can apply for tax refund according to the regulations.

3. Due to employment in the middle of the year, resignation or lack of income in some months, the final deduction fee is 60,000 yuan, and the related items such as "three insurances and one gold", six special additional deductions, enterprise (occupational) annuity, commercial health insurance, tax deferred pension insurance and so on are not all deducted.

For example, a taxpayer retired at the end of August 20 19, with a monthly salary of 10000 yuan before retirement, and an individual paid "three insurances and one gold" of 2000 yuan, and received a basic pension after retirement. Assuming there is no special additional deduction, 720 yuan will be paid in advance from 1 to August;

The basic pension for the last four months is tax-free according to regulations. In the whole year, taxpayers only deducted 40,000 yuan (8× 5,000 yuan/month), but did not deduct 60,000 yuan in full. Taxpayers can apply for tax refund after deducting 600 yuan in full in the annual final settlement.

4. Citizens 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 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. For example, a taxpayer receives a monthly remuneration of 1000 yuan from a fixed place, and pays taxes in advance after applying a 20% withholding rate 1600 yuan.

Year 19200 yuan; The annual accounts show that the annual labor remuneration is 6.5438+200,000 yuan. After deducting 60,000 yuan (excluding other deductions), the comprehensive income tax rate of 3% applies, and the annual tax payable is only 654.38+0.080 yuan. Therefore, you can apply for tax refund 18 120 yuan.

6. When citizens pay taxes in advance, they do not enjoy or do not fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled.

7. Citizens have eligible charitable donation expenses, but they are not deducted when paying taxes in advance.

Extended data:

Conditions for paying taxes:

The tax authorities have made it clear that taxpayers whose annual comprehensive income exceeds 6.5438+0.2 million yuan and whose annual tax payment is above 400 yuan need to pay taxes annually. There are two main reasons for the need to pay back taxes, including:

1. Citizens are employed in more than two units at the same time and receive wages and salaries. When paying taxes in advance, the basic monthly deduction fee (5000 yuan/month) will be deducted repeatedly;

2. In addition to wages and salaries, citizens also have income such as labor remuneration, manuscript remuneration and royalties. After the comprehensive income is added up, the applicable annual comprehensive income tax rate is higher than the withholding and prepayment tax rate.

People's Network-You can apply for tax refund next year under seven circumstances.