1. Applicants can APPly for tax refund by themselves: generally, they can go through the website of the tax bureau, or the personal income tax mobile app, apply by mail, or go directly to the tax service hall to conduct annual settlement and settle the tax refund;

2. You can entrust the company's tax payer to assist in tax refund. Taxpayers can provide the company where they work with information such as comprehensive income, relevant deduction information, and tax preferences outside the company in the last tax year, and entrust the company's staff responsible for paying taxes to assist in tax declaration and tax refund;

3. Taxpayers may entrust tax-related professional service units or individuals to refund taxes on their behalf.

The materials to be submitted for tax refund are:

1, one original and one copy of the tax payment certificate, and the original will be returned to the taxpayer after verification;

2. A copy of the individual income tax detailed declaration form for the period in which the tax is wrongly levied and paid;

3, refund (credit) tax application form "enterprise tax refund application form" in quadruplicate;

4. For tax refund application, the reasons for applying for tax refund and the amount of tax refund shall be indicated;

5. A copy of the salary receipt form or bank payment form;

6. A copy of the employee employment contract;

7. If the tax is paid by mistake due to reasons such as firm and website, a "Statement of the Situation" issued by the above-mentioned unit shall be attached;

8. Other relevant documents and materials required to be submitted by the tax authorities.

To sum up, the refund of personal income tax should comply with the prescribed procedures, and relevant supporting documents should be issued when the tax refund is completed.

Legal basis:

Article 52 of the Law of the People's Republic of China on the Administration of Tax Collection

The tax authorities shall immediately refund the tax paid by taxpayers in excess of the payable amount after discovering it; If a taxpayer finds out within three years from the date of settlement and payment of taxes, he may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund them after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.