This situation needs to be judged according to the comprehensive income of the individual for the whole year. However, whether the final personal comprehensive income exceeds 60,000 yuan or not, you need to apply for tax refund through the annual settlement declaration: 1. If the individual's comprehensive income for the whole year is only labor income, and it does not exceed 60 thousand yuan, then after the final settlement and declaration, the individual's income tax payable is zero, and he can get a full tax refund.

Legal basis:

Measures for the Administration of Tax Refund for Overseas Passengers (for Trial Implementation).

Article 13 A bank that meets the following conditions may apply to become a tax refund agency:

(1) Being able to have a place and related facilities to handle tax refund business in the quarantine area of the port of departure;

(2) Having the operating conditions of the departure tax refund management system and being able to submit relevant information to the competent tax authorities in a timely and accurate manner;

(3) Abide by the provisions of tax laws and regulations, and have not been subjected to administrative or criminal treatment for tax violations within three years;

(4) Willing to advance tax refund funds.

Fourteenth tax refund agencies are selected by the Provincial Taxation Bureau in conjunction with the finance and customs departments in accordance with the principles of fairness, openness and impartiality, and announced by the Provincial Taxation Bureau.