Legal analysis: you can APPly for tax refund after downloading the tax app. The specific operation method is as follows: 1. Download the tax app, then register/log in, and enter the home page after logging in; 2. Click "I want to pay taxes" or "Annual calculation of comprehensive income" on the home page of the tax APP to enter the declaration page; 3. Read the declaration instructions, and then choose simple declaration or standard declaration according to the annual income (choose simple declaration if the annual income does not exceed 60,000, and choose standard declaration if the annual income exceeds 60,000); 4. Among them, if the annual income exceeds 60,000 yuan, but it is less than 6,543,800 yuan and there is tax payable, or if the income exceeds 6,543,800 yuan but there is tax payable in 400 yuan, it can be tax-free after declaration; 5. Check whether all the data are correct. If it is correct, you can click "Submit Declaration": if there is any tax payable, you need to click "Pay Tax Now" to pay taxes; If you pay more taxes or meet the conditions for tax refund, you can click Apply for Tax Refund.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.