Legal analysis: the time for personal income tax refund is from March/kloc-0 to June 30. After submitting the tax refund application through the online tax bureau, it will take about 10 working days, and it is not excluded that some provinces will transfer the tax refund to the designated account. Due to special circumstances, the time for tax refund review is 1. First, you must provide a bank account in China. 2. Second, after being audited by the tax authorities, in accordance with the relevant provisions of the treasury management, the tax refund will be handled at the individual tax APP that accepts the annual settlement. Generally, the individual's annual income and tax payment will be reviewed first. If there is a tax refund, it will be returned to the existing bank card account within one week after the conditional application. Maybe as long as 30 days. Personal income tax rebate policy should pay close attention to the announcement of the tax bureau in time.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.