1. A positive answer

Install personal income tax software. After opening the software, first register and log in, and enter the annual settlement: Home Common Business-Annual Settlement of Comprehensive Income; Choose to fill in with declared data—After the declaration is started, the system will prompt you with the standard declaration instructions, and click I have read and know to start the annual final declaration. Need to confirm personal basic information, remittance place and paid tax. Confirm that the pre-filled income and deduction information are correct, and click Next directly. The data system will automatically calculate the tax refund amount for your comprehensive income this year. After confirming the results, click Submit to declare. If there are many prepaid taxes, you can choose to apply for tax refund.

ii. Analysis details

If the annual prepaid tax exceeds the annual taxable income and applies for tax refund, the total annual income from comprehensive income does not exceed RMB 6,, but the withholding rate of annual personal income tax income from labor remuneration, royalties and royalties is higher than the annual tax rate of comprehensive income. When paying taxes in advance, there is no declaration of deduction or full deduction of expenses, special deduction, other deductions or donations determined according to regulations, and no declaration or full enjoyment of comprehensive income tax concessions. The annual comprehensive income is more than 12, RMB and the tax amount is more than 4 RMB: including two or more comprehensive incomes, the collection rate will increase together, resulting in the prepayment tax being lower than the annual taxable amount.

III. Individual income tax reduction and exemption policies

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations are exempt from individual income tax.

2. The people's governments at or above the township level or the courageous foundation or similar organizations with institutions and articles of association established with the approval of the competent departments of the people's governments at or above the county level shall be exempted from personal income tax with the approval of the competent tax authorities.

3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council is exempt from personal income tax.