Hangzhou buy real estate lottery social security requirements

Legal analysis: individual income tax rental tax rebate provisions are under the conditions, you can apply for a tax refund for, taxpayers should be in the comprehensive income obtained within the next year March 1 to June 30 for the annual accounting. If it is a need for tax refund, whether or not to handle the annual accounting application for tax refund is the right of the parties, without any responsibility. That is, the tax refund can be waived. If you give up the tax refund, you do not have to apply for the annual accounting. The following seven cases of personal tax can apply for a refund:

1, the previous year's comprehensive income of less than 60,000 yuan of annual income, but usually prepaid personal income tax situation.

2, the previous year there are eligible to enjoy the conditions of the special additional deductions, but the prepayment of taxes did not deduct the situation.

3, due to mid-year employment, retirement or no income in some months, the deduction of 60,000 yuan, "three insurance and one pension" and other special deductions, six special additional deductions, enterprise (occupational) annuities, as well as commercial health insurance, tax-deferred pension insurance, and other deductions are not sufficient.

4. There is no employer, but only income from labor compensation, remuneration and royalties, and various pre-tax deductions need to be processed through the annual accounting.

5. In cases where a taxpayer receives income from remuneration for labor, remuneration for manuscripts, or royalties, the withholding and prepayment rate applied in the middle of the year is higher than the annual tax rate applied to the annual comprehensive income.

6. When the tax is paid in advance, the taxpayer does not enjoy or does not enjoy the full amount of the comprehensive income tax incentives, such as the reduced personal income tax incentives for the disabled.

7. There are qualified expenditures for public welfare and charitable donations, but the deduction is not processed at the time of tax prepayment.

Legal basis: The Social Insurance Law of the People's Republic of China

Article 2 The State establishes a social insurance system of basic pension insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance and other social insurance systems to safeguard the right of citizens to obtain material assistance from the State and society in accordance with the law in the event of old age, sickness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the policy of broad coverage, basic protection, multi-level and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.

Article 4 Employers and individuals within the territory of the People's Republic of China*** and the State pay social insurance premiums in accordance with the law, and have the right to inquire about the records of payment of premiums and the records of individual rights and interests, and to demand that the social insurance administration agencies provide social insurance counseling and other related services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.