The refund of personal income tax refers to the taxpayer's application for refund of personal income tax to the tax authorities within a certain period of time in accordance with relevant laws and regulations. Xiamen's personal income tax refund process is relatively simple, mainly including online and offline ways. Online processing: taxpayers can declare personal income tax refund through online tax service hall and mobile APP. The operation process includes logging in to the tax service office-selecting "personal income tax"-selecting "personal income tax refund"-filling out the application form-submitting the application. According to the audit, the tax department will make a decision on approval within 3 working days. Taxpayers can log in to the system at any time to check the progress and tax refund results. Offline processing: taxpayers can also go to the local tax authorities for on-site declaration. The specific process includes filling in the application form for personal income tax refund-submitting the application and relevant supporting materials-waiting for processing. Due to the need for paper application forms and supporting materials, offline processing takes a long time, which generally takes about 10 working days. It should be noted that the application for tax refund must comply with laws and regulations and provide relevant supporting materials. For income tax refund involving other regions, it is also necessary to provide corresponding tax payment certificates and tax refund certificates. In addition, taxpayers should keep relevant information for future inquiry and filing.
Is there any special treatment for personal income tax refund? If the tax refund cannot be handled within the prescribed time limit due to natural disasters, epidemics, National Day, Spring Festival and other reasons, it may apply to the tax authorities for an extension within the prescribed time limit. According to different situations, the extension period is also different. The specific operation procedures and policies may be different, please consult the local tax authorities for confirmation.
Personal income tax refund is the embodiment of taxpayers' legitimate rights and interests. Xiamen's tax refund process is relatively simple, and taxpayers can declare online and offline. In the process of handling, taxpayers need to provide relevant certification materials in accordance with regulations, and keep relevant materials for future inquiry and filing.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article fifty-first taxpayers overpaid, the tax authorities found, should be returned immediately; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.