What is the process of overpaying and getting tax refund?

Legal analysis: personal income tax refund process: 1. The first condition is that the tax in 2020 has been paid, and the tax that should be paid has been paid in advance. 2. Download the personal income tax APP, register the account and log in the account. Personal income tax APP is very smart. After registration, improve personal information in the personal center and add a bank card. This bank card is where the tax refund is made. 3. Inquire about the tax details in 2020. You can check in the "income tax details query" column on the home page, which contains your income and declared tax amount in 2020 and every month. 4. In the tax interface declaration-tax declaration-comprehensive income settlement declaration office. The default is simple declaration, and the system has automatically calculated the tax refund amount. If you need to adjust the declared amount, you can switch to "standard declaration" for processing. You can apply for tax refund after confirming the submission. 5. Wait. In the service interface-declaration information query, click declaration query to view the tax refund progress. According to the current regulations, the time for final settlement and payment of tax refund is within 10 working days from the date of application, which may be extended by 30 working days under special circumstances.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;

Individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.

(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.