Legal analysis: those who fail to pass the examination of individual income tax refund should contact the tax authorities in time. The main reasons for the failure of tax refund are:

1, the identity information is incorrect;

2. The submitted bank account information is incorrect or invalid, which makes it impossible to refund the tax;

3. There are errors or doubts in the declared data;

4. The tax authorities find it necessary to further verify and understand the taxpayer's situation, but the taxpayer has not provided the contact information or the contact information provided is wrong, so it is impossible to contact the taxpayer;

Personal income tax 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.

It is an income tax levied by the state on the personal income of its citizens living in its own territory and the personal income of overseas individuals from its own country.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) Comprehensive income shall be subject to the progressive tax rate of 3% to 45%.

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income.

(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%.