The time for personal income tax refund in Shenzhen is from March 1 to May 31. The tax refund method is as follows:

1. Applicants APPly for tax refund by themselves: generally, they can apply for annual settlement through the website of the tax bureau, personal income tax mobile app, mail application, or go directly to the tax service hall to settle the tax refund;

2. You can entrust the company's tax payer to assist in handling the tax refund. Taxpayers can provide the company where they work with comprehensive income, relevant deduction information and tax preferences outside the company in the last tax year, and entrust the company's tax payer to assist in tax declaration and tax refund.

3. Taxpayers may entrust tax-related professional service units or individuals to refund tax on their behalf.

The process of offline tax refund is as follows:

1. Taxpayers apply for tax refund at the window of the local tax bureau with tax refund requirements;

2. The tax revenue refund is issued in the window and stamped with the return seal;

3. Go to the deed tax branch of the Municipal Local Taxation Bureau to inquire about the payment book of tax payment at that time;

4. Go to the Treasury Department of the district-level finance bureau involved in the tax refund for examination and approval and affix the withdrawal seal;

5. Go to the Treasury Department of the Municipal Finance Bureau for examination and approval and affix the withdrawal seal;

6. After the approval of the People's Bank of China, notify the window of the Local Taxation Bureau to inquire whether the tax has arrived.

To apply for tax refund, the following conditions must be met:

1. The annual income from comprehensive income in the previous year was less than 61,111, but personal income tax was paid in advance at ordinary times;

2. Special additional deductions that met the enjoyment conditions in the previous year, but were not deducted when paying taxes in advance;

3. Because of employment, resignation or lack of income in some months in the middle of the year, the preferential tax policies before and after are inconsistent;

4. There is no employer, and only income from labor remuneration, manuscript remuneration and royalties needs to be deducted before tax through final settlement;

5. The withholding rate applicable to labor remuneration, manuscript remuneration and royalties in the middle of the year is higher than the tax rate applicable to comprehensive income;

6. When paying taxes in advance, the tax preference is enjoyed or not fully enjoyed;

7. There are eligible charitable donation expenses, but the tax is not deducted in advance.

to sum up, the time for personal income tax refund stipulated by the tax authorities is from March 1 to May 31. During this period, taxpayers can apply for tax refund in the online tax bureau. The operation process is very convenient, because the data has been automatically calculated, so many people may receive a refund on the same day as long as they submit it. If it is beyond May 31, they will have to apply for tax refund in person at the tax authorities.

Legal basis:

Article 5 of the Individual Income Tax Law of the People's Republic of China

Under any of the following circumstances, the individual income tax may be reduced upon approval:

(1) income of disabled, lonely and elderly people and martyrs;

(2) causing heavy losses due to serious natural disasters;

(3) Other tax reductions approved by the financial department of the State Council.

article 9

(1) the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves shall be turned over to the state treasury within the 15th day of the following month, and the tax return shall be submitted to the tax authorities.

(2) The tax payable on wages and salaries shall be levied on a monthly basis, and the withholding agent or taxpayer shall pay it into the state treasury within 15 days of the following month and submit a tax return to the tax authorities. Taxes payable on wages and salaries of specific industries can be calculated on an annual basis and paid in advance on a monthly basis. The specific measures shall be formulated by the State Council.

article 28 of the law of the people's Republic of China on the administration of tax collection

the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, levy in advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.

Article 31

Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.