Legal analysis: the time for personal income tax refund is generally in March of each year, that is, March of each year is the time for tax refund of the previous year. The specific time range of tax refund is March 1 to May 3 1 every year. The new tax policy will be settled by annual settlement. In the following year, the Inland Revenue Department will calculate the individual tax amount. Those who meet the conditions for tax refund shall go through the formalities for tax refund. If the tax amount is not enough, the individual needs to pay the tax. Individuals can go through the tax bureau counter or online.

Legal basis: Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management. Article 31 If the settlement information provided by taxpayers when applying for tax refund is incorrect, the tax authorities shall inform them to correct it; If the taxpayer makes corrections, the tax authorities shall promptly handle the tax refund. If the withholding agent fails to remit the withholding tax to the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the regulations, and the tax authorities will handle the tax refund with the relevant information provided by the taxpayer.