1, understand the tax refund conditions.

Before applying for tax refund, you must first know whether you meet the tax refund conditions.

2. Prepare tax refund information

When applying for tax refund, you need to prepare the original and photocopy of the tax payment certificate, the tax refund application form, the original and photocopy of your personal ID card, and the bank card information (for receiving tax refund).

3. Choose the tax refund method

The personal income tax rebate can be carried out in the following ways:

(1) Apply for tax refund through the online tax bureau: log in to the online tax bureau, select "I want to do tax"-"General tax refund (deduction) management"-"Incorrectly collected and overpaid tax refund", and fill in and submit the tax refund application.

(2) Go to the tax service hall for tax refund: bring relevant materials to the tax service hall, and the staff will assist in the tax refund procedures.

4. Submit an application for tax refund

Submit the tax refund application according to the selected tax refund method. If you choose the online tax bureau to handle the tax refund, you need to fill out the tax refund application form online and upload relevant information. If you choose to go to the tax service hall for tax refund, you need to submit relevant information to the staff.

5. Waiting for review and tax refund

After submitting the tax refund application, the tax department will review the application. After approval, the tax authorities shall go through the formalities of tax refund in accordance with the prescribed procedures and return the tax refund to the bank account designated by the taxpayer.

Under what circumstances can a tax refund be generated?

1. The comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times.

2. There were eligible special additional deductions in previous years, but they were not declared when paying taxes in advance.

3. Due to employment in the middle of the year, resignation or insufficient income in some months, the expenses are deducted by 60,000 yuan, and the special additional deductions such as "three insurances and one gold" are deducted, and the special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and tax deferred pension insurance are deducted.

4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.

5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year.

6. Failing to declare or fully enjoy the comprehensive income tax concessions when paying taxes in advance, such as personal income tax concessions for the disabled.

7. There are qualified charitable donations, but they are not deducted when paying taxes in advance.

In a word, the operation process of personal income tax refund includes understanding the tax refund conditions, preparing tax refund materials, selecting tax refund methods, submitting tax refund applications, waiting for review, tax refund and other steps.

Legal basis:

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

Article 14

The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities.

Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.