What's wrong with the tax refund?

Legal analysis: it is stipulated that eligible individuals can apply for personal income tax refund for rented houses, and taxpayers should make annual settlement and payment from March/kloc-0 to June 30 of the following year after obtaining comprehensive income. If it is a tax refund, whether to apply for a tax refund through the annual settlement is the right of the parties concerned and does not bear any responsibility. That is, you can give up the tax refund. If you give up the tax refund, you don't need to apply for an annual settlement. You can apply for a tax refund in the following seven situations:

1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times.

2. There was a special additional deduction in the previous year that met the enjoyment conditions, but it was not deducted when the tax was paid in advance.

3. Due to employment in the middle of the year, resignation or insufficient income in some months, the expenditure is 60,000 yuan, and the deduction items such as "three insurances and one gold", six special additional deductions, enterprise (occupational) annuity, commercial health insurance and tax deferred pension insurance are insufficient.

4. If you don't work for the employer and only get the income of labor remuneration, manuscript remuneration and royalties, you need to apply for various pre-tax deductions through annual settlement.

5. For taxpayers' income from labor remuneration, royalties and royalties, the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income for the whole year.

6. When paying taxes in advance, people do not enjoy or do not fully enjoy comprehensive income tax concessions, such as personal income tax relief for the disabled.

7. There are eligible charitable donation expenses, but there is no withholding tax.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.