1. When handling the personal income tax refund for mortgage loans, you need to prepare the first suite certificate;

2 at the same time, the loan certificate and repayment flow issued by the loan bank shall be submitted to the unit tax payment certificate, or issued by the tax authorities;

3. Then go to the administrative hall where the tax service hall is located, declare the tax refund and submit relevant materials;

4. Prepare a bank card for easy collection after tax refund.

Personal income tax is a kind of tax levied on taxable income obtained by individuals, and it is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax refer to individuals who live in China, or have lived in China for one year without domicile, or who have not lived or lived for less than one year but have obtained income from China, including China citizens, individual industrial and commercial households and foreign individuals.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For business income, the excess progressive tax rate of 5% to 35% shall be withheld (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.