2. If the original mobile phone number is still in use, you can choose the mode of "Verifying by Binding Mobile Phone Number" and follow the prompts.

3. If you no longer use the original mobile phone number, you can choose "verify with my bank card" and follow the prompts.

When logging in to the personal income tax APP with a new mobile phone, a verification page will pop up. At this time, because the mobile phone number in the system is not updated in time, it is impossible to successfully log in to the system through SMS verification code. Therefore, in this case, you can only log on to the website of the natural person electronic tax bureau and use the bank card for verification according to the prompts.

I. Conditions for the collection of individual income tax:

1. Individual housing transfer income tax shall be paid for the sale of non-unique housing by family.

2. If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 2% of the lower transaction price of the two properties.

3. If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.

Two, personal income tax refund conditions are as follows:

1, overcharged due to mistakes made by tax officials;

2. Policy changes require tax rebates;

3. Tax refund caused by other reasons;

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual 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.