Legal subjectivity:

After revoking the tax refund, you can reapply, as long as the applicant meets the conditions for tax refund. Taxpayers only need to apply for a tax refund again within the specified period and submit the relevant tax refund vouchers to the tax authorities to reapply. The law is objective:

Article 14 of the "Individual Income Tax Law of the People's Republic of China" Pay it to the state treasury within days and submit a withholding personal income tax return to the tax authorities. If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and tax refund for the taxpayer, the tax authority will handle the tax refund in accordance with the relevant regulations on treasury management after review.