The conditions for personal income tax refund mainly include: (1) excessive levy due to work mistakes; (2) Policy tax refund. Due to the change of tax policy; (3) Tax refund for other reasons. According to Article 14 of the Individual Income Tax Law, the withholding agent shall pay the tax withheld every month or every time to the state treasury within 15 days of the following month, and submit the individual income tax withholding declaration form 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.