Legal analysis: 1. Search for "personal income tax" in major mobile app stores, or save the QR code below and scan it with WeChat to enter the download and installation page of personal income tax app, and download it according to the system prompts; 2. After entering the app, click "Annual Calculation of Comprehensive Income" on the homepage to log in and register; 3. After selecting the declaration year and reading the declaration instructions, select the first item and click "Start Declaration"; 4. After reading the instructions, click "I have read it". 5. After confirming that the personal basic information and remittance location are correct, click "Next"; 6. Select the tax calculation method; (Tip: You can choose one first, check the tax refund/compensation amount, and then choose another one to compare which method is better! 7. Click "Next" after confirming that the tax deduction amount is correct; 8. After checking your tax refund amount, click "Next"; 9. Click "Apply for Tax Refund" and select the bank card to complete the tax refund.

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

Article 51 If a taxpayer overpays taxes, the tax authorities shall refund them immediately. If it is discovered within three years from the date of final settlement and payment of taxes, the tax authorities may be required to refund the overpaid taxes, plus interest on bank deposits for the same period. If the tax authorities verify it in time, they shall immediately return it and withdraw from the state treasury, and return it in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.

Article 52 If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee will be charged. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities can recover the tax and overdue fine within three years, and the recovery period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.