legal analysis: declaration of individual income tax refund process:

1. download and install the individual income tax APP

2. enter the declaration interface, select "fill in with declared data", read the declaration instructions and click "I have read and know".

confirm the basic information, select the place to declare remittance, and then generate and confirm the declaration information.

each income item has corresponding contents, which can be checked and verified according to the actual situation of the individual.

Note:

(1) You can add and modify each income item in the income list. If an individual does not obtain a certain income information, he can "appeal" or "delete".

(2) One-time bonus for the whole year: it can be set and adjusted by < b > Selection of bonus tax method .

III. Paying taxes or applying for tax refund

(1) If the income in 2119 is less than 1.2 million yuan and there is tax payable, or if the income exceeds 1.2 million yuan but the tax payable is 411 yuan, there is no need to pay after filing.

(2) if there is tax payable but it does not meet the requirements of exemption from declaration, you can click "pay tax immediately" and complete the payment according to the prompts.

if you don't pay for the time being, you can choose to "return to the home page" or "view the declaration record", and you can pay again later.

note: the payment needs to be completed before June 31, 2121, and there will be a late fee if it is overdue.

(3) If there is overpayment, you can click "Apply for Tax Refund", select a bank card and submit a tax refund application, and the money will be credited to the bank card you selected. "the bank card needs to be bound by an individual"

iv. correction and voiding

you can check the declared status through "inquiry"-"declaration inquiry (correction/voiding declaration)"-"declaration details". Click "correct" or "void" if you find any errors in the declaration.

legal basis: individual income tax shall be paid for the following items of personal income in Article 2 of the Individual Income Tax Law of the People's Republic of China:

(1) income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.