It is recommended that you pay close attention to the announcements and notices of the relevant tax authorities to obtain the latest information on the time of tax refund. At the same time, if you have specific tax refund questions, I suggest you consult a professional tax lawyer or tax authorities for accurate answers and guidance.
The refund procedure of personal income tax is usually divided into two steps.
1. Individuals need to make an annual declaration of settlement and payment from March/kloc-0 to June 30th every year. During this period, individuals can calculate and declare taxable income, paid personal income tax and enjoy various preferential tax policies according to their actual conditions.
2, after the completion of the declaration, waiting for the tax authorities to review. Under normal circumstances, the tax authorities will conduct an audit within a period of time after the deadline for filing, and after the audit is passed, the tax refund will be credited to the bank account designated by the taxpayer. The specific time of tax refund will be different due to the efficiency of local tax authorities and the complexity of individual income tax declaration.
To sum up, the deadline for personal income tax refund application in 2024 is 65438+February 3 1 every year. Personal income tax refund means that taxpayers can apply to the tax authorities for refund of paid personal income tax in accordance with the provisions of the tax law and in line with the conditions. In 2024, taxpayers need to complete the application for personal income tax refund before 65438+February 3 1 to ensure that they can enjoy the corresponding tax refund treatment. Please prepare the relevant application materials within the specified time, submit the application on time, and enjoy the personal income tax refund rights smoothly.
Legal basis:
People's Republic of China (PRC) resource tax law
first
Units and individuals that develop taxable resources in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC) are taxpayers of resource tax and shall pay resource tax in accordance with the provisions of this Law. The specific scope of taxable resources shall be determined by the schedule of resource tax items and tax rates attached to this Law.