The process of reporting personal income tax refund is as follows:

1. First, you need to download personal income tax software. If you use the tax software for the first time, you need to register your account and bind your bank card.

2. Log in to the personal income tax software and fill in the special additional deductions in advance. Taxpayers can enjoy six special deductions such as children's education, continuing education, supporting the elderly, housing rent, housing loan interest and serious illness medical care. If taxpayers have these six expenses, they can deduct them from their pre-tax income;

3. After completing the special additional deduction, click the annual summary of comprehensive income to enter the interface of reporting details, and complete the reporting operation according to the prompts;

4. After the reported income and deduction information are correct, click Next to start calculating the tax, and the system will automatically calculate the tax to be paid or refunded for the comprehensive income of this year;

5. After confirming the result, click Apply for Tax Refund, add the bank card information according to the prompts, and finally click OK to wait for the approval to complete the tax refund;

6. After the operation of the individual income tax refund process is completed, the amount of tax refund will be paid to the designated bank card in about ten working days. In case of other circumstances, the local official statement shall prevail.

Individual income tax shall be paid for the following personal income:

1. Income from wages and salaries;

2. Income from labor remuneration;

3. Income from remuneration;

4. Income from royalties;

5. Operating income;

6. Interest, dividends and bonus income;

7. Income from property lease;

8. Income from property transfer;

9. Accidental income.

The following personal incomes are exempt from personal income tax:

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions of the State Council and units of the People's Liberation Army of China at or above the military level, as well as foreign organizations and international organizations;

2. Interest on national debt and financial bonds issued by the state;

3. Subsidies and allowances issued according to the unified national regulations;

4. Welfare expenses, pensions and relief funds;

5. Insurance indemnity;

6. Military personnel's transfer fees, demobilization fees and retirement payments;

7. settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance and retirement living allowance paid to cadres and workers according to the unified regulations of the state;

8. Income from diplomatic representatives, consular officers and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;

9. Income exempted from tax as stipulated in international conventions and agreements signed by China government;

11. Other tax-free income stipulated by the State Council.

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, with the specific scope and time limit to be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:

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

(2) having suffered heavy losses due to natural disasters.

the State Council can stipulate other tax reductions and report them to the NPC Standing Committee for the record.