1. Log in to the personal income tax APP to inquire about the tax details in 2020;

2. In the tax interface, select the comprehensive income settlement declaration, and the system will automatically calculate the tax refund amount;

3. After submitting the tax refund application, wait for the tax refund progress query;

4. The time for tax refund is generally within 10 working days from the date of application, and may be extended to 30 working days under special circumstances.

Personal income tax refund process:

1. Individuals apply for tax refund to the unit: file an application for overpaying personal income tax with the unit where they work, and provide corresponding supporting materials;

2. The unit reviews the payment of individual income tax: the financial department of the unit reviews the payment record of individual income tax to confirm whether there is overpayment;

3. The unit declares tax refund to the tax authorities: after confirming the overpayment, the unit applies for tax refund to the tax authorities and provides the necessary supporting documents;

4. The tax authorities review the tax refund application: the tax authorities review the tax refund application submitted by the unit to confirm the legality and correctness of the tax refund;

5. Go through the formalities of tax refund: after the approval, the tax authorities will go through the formalities of tax refund and return the overpaid tax to the unit;

6. The unit will return the tax refund to the individual: after receiving the tax refunded by the tax authorities, the unit should return the money to the individual employees who overpaid the tax.

To sum up, when the company overpays personal income tax, the taxpayer should log in to the personal income tax APP to check the tax details and choose the consolidated income declaration, so that the system can automatically calculate the tax refund amount, and then submit the tax refund application and wait patiently. Normally, the tax refund will be received within 10 working days, but under special circumstances, it may be extended to 30 working days.

Legal basis:

People's Republic of China (PRC) tax collection management law

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of 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.