Legal analysis: process of filing individual income tax refund: 1. Download and install personal income tax APP 2. Enter the declaration interface, select "Fill in with declaration data", read the declaration instructions, and click "I have read and know". Confirm the basic information, select the remittance declaration place, and then generate and confirm the declaration information. Each income item has corresponding content, which can be checked and verified according to the actual situation of the individual. Tax refund conditions: 1, technical errors caused by negligence, resulting in overpayment or wrong tax payment; 2. Tax refund for final settlement, tax refund for settlement, tax reduction or exemption, policy adjustment and tax rate adjustment formed in the process of collection; 3. The withholding agent shall perform the obligation of withholding and collecting taxes according to law, and the tax authorities shall pay the withholding and collecting fees to the withholding agent in accordance with regulations; 4. Other circumstances. Tax basis: 1, specific tax. Specific tax refers to a tax calculated according to the fixed tax amount based on the quantity (weight, area, number of pieces) of the tax object. The specific tax rate is fixed and has the advantage of simple calculation. For example, China's current resource tax, vehicle and vessel use tax and land use tax; 2. Ad valorem tax. Ad valorem tax refers to a tax levied according to a certain proportion based on the price of the tax object. Ad valorem tax adopts proportional tax rate and progressive tax rate, and the tax burden is reasonable. Such as China's current value-added tax, business tax, customs duties and various income taxes.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Measures for the Administration of Tax Reduction and Exemption Article 6 A taxpayer who fails to enjoy the treatment of tax reduction and exemption and pays more tax may apply for tax reduction and exemption within the time limit stipulated in the Tax Administration Law and demand a refund of the overpaid tax.