1. Download and install the tax APP: search for "tax APP" in the mobile app store and download and install the corresponding app;
2. Log in and select "Tax Inquiry": After opening the APP, log in with your personal ID number and password, and then click "Tax Inquiry" to enter the personal income tax inquiry interface;
3. Enter the "Tax Refund Application" interface: in the personal income tax query interface, click "Tax Refund Application" to enter the tax refund application interface;
4. Fill in and submit the tax refund application: in the interface of tax refund application, fill in relevant information, including the reason, method and contact information of tax refund, and upload relevant certification materials. After confirmation, click "Submit Application" to complete the tax refund operation.
Consequences of personal income tax refund:
1. Fines and late payment fees: Individuals who commit illegal acts such as tax evasion and false declaration may be fined and late payment fees by the tax authorities, and may even face criminal punishment;
2. Personal credit records are affected: personal tax evasion and false declaration may affect personal credit records and have a negative impact on personal credit rating and credit loans;
3. It may be blacklisted by the tax authorities: individuals who evade taxes and make false declarations may be blacklisted by the tax authorities, restricting their participation in bidding, loan application and other activities.
To sum up, the tax refund application needs to be carried out in accordance with the prescribed time and process. For the specific operation process, please refer to the relevant regulations of the Local Taxation Bureau or consult professional tax personnel.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be subject to personal income tax:
(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 residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. 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.