Individual income tax refund operation steps are as follows:
1. Registered individual income tax customers.
2. After the registration is completed, return to the login interface, enter the password of the account you just registered, and click Login.
3. After clicking, you can find the information of individual tax payment in the last year, with the income above and the tax paid below.
You can declare the tax refund after you find out your income that meets the national tax refund.
5. Wait for settlement after successful submission.
Personal tax refund is generally declared before 15 of the current month, and can be refunded in the current month. If it is declared after 15, it will be collected every other month.
Second, analyze the details
According to the relevant regulations, all enterprises, institutions, organs, mass organizations, military units, institutions, self-employed individuals and other units or individuals that pay personal taxable income are withholding agents for personal income tax. The institutions in China mentioned here do not include foreign embassies and consulates in China and other international organizations that enjoy diplomatic rights and immunities according to law.
Three. Relevant laws and regulations
The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in the Last Year stipulates that:
1. Taxpayers should provide qualified bank accounts opened in China when applying for annual tax refund. After being audited by the tax authorities in accordance with the regulations, the tax authorities that accept the annual declaration of settlement and payment shall go to the local authorities to apply for tax refund in accordance with the relevant provisions of the state treasury management. If the taxpayer fails to provide his valid bank account or the information provided is wrong, the tax authorities will notify the taxpayer to correct it, and the taxpayer will apply for tax refund according to law after correcting it as required.
2. In order to facilitate taxpayers to obtain tax refund, if the taxpayer's comprehensive income in the previous year did not exceed 60,000 yuan and personal income tax was paid in advance, the tax authorities will provide convenient tax refund function in the online tax bureau and handle the annual tax refund through a simple declaration form.
3. Taxpayers who pay the annual final tax can pay through online banks, bank counters and non-bank payment institutions.
Four. Non-refundable personal income tax
Personal income tax will be refunded in the case of overcharge. As long as the application is made in accordance with the formal process, it will have no impact on the individual, and you should consult more when handling it. Generally, you can go to the tax authorities, or you can apply for tax refund directly on the mobile phone client.