Legal analysis: whether the individual income tax has been paid can apply for tax refund, depending on whether it meets the requirements. Those who meet the requirements can apply for tax refund. For those who have paid personal income tax in advance or exceeded the taxable amount, they can apply for tax refund. In particular, taxpayers paid more taxes in advance because of insufficient deduction or no application for deduction. No matter how high or low the income is, no matter how much the tax refund is, taxpayers can apply for tax refund. That is, the annual comprehensive income is less than 60 thousand yuan, but personal income tax is usually paid in advance. The declared tax can be refunded. However, conditions need to be met. Those who meet the requirements can apply for tax refund. For those who have paid personal income tax in advance and have exceeded the taxable amount, they can apply for tax refund. In particular, taxpayers paid more taxes in advance because of insufficient deduction or no application for deduction. No matter how high or low the income is, no matter how much the tax refund is, taxpayers can apply for tax refund. That is, the annual comprehensive income is less than 60 thousand yuan, but personal income tax is usually paid in advance. Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 201 A taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 30 The tax authorities shall establish and improve the system for taxpayers to declare and pay taxes by themselves. Taxpayers and withholding agents may declare and pay taxes by mail, data messages, etc., and may also submit tax withholding and collection report forms. Data message means telephone voice, electronic data exchange, network transmission and other electronic means determined by tax authorities.

Thirty-first taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent. Taxpayers who file tax returns electronically shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis. Article 32 If a taxpayer fails to pay the tax within the tax payment period, he shall also file a tax return in accordance with the regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.