If an individual citizen refuses to pay personal income tax, the tax bureau can enforce the property of the citizen to pay the personal income tax and impose a fine. First, how does the court enforce personal income tax? During the execution of the court, as long as your personal property is not frozen or your funds are not frozen, your personal income tax will still be declared separately in the tax window according to the normal tax report. Ii. Object of Individual Income Tax Collection 1, Legal Object The taxpayers of individual income tax in China are those who live in China and those who do not live in China but get income from China, including China domestic citizens, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan. 2. A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and shall bear unlimited tax obligations, that is, he shall pay personal income tax according to law on his income obtained in China and abroad. 3. Non-resident taxpayers An individual who has neither domicile nor residence in China or has lived in China for less than one year is a non-resident taxpayer, who has limited tax liability and pays personal income tax according to law only on his income obtained from China. 3. Can personal income tax be refunded if taxpayers pay taxes by mistake for various reasons? If you repeatedly pay the withholding tax, misuse the tax rate, misuse the tax category, and fill in the code incorrectly by the enterprise, you can apply for a tax refund. When applying for a tax refund, you should bring and submit the following materials as required: (1) One original and one copy of the tax payment certificate (the original will be returned to the taxpayer after verification); (two) a copy of the individual income tax return for the period in which the tax is wrongly collected and paid; (3) An application form for tax refund (credit) (Application Form for Tax Refund for Incorrect Payment of Taxes by Enterprises) in quadruplicate; (4) When applying for tax refund, the reasons for applying for tax refund and the amount of tax refund shall be indicated; (five) a copy of the payment receipt form or the bank payment form; (six) a copy of the employee employment contract; (7) If the tax is paid by mistake due to reasons such as the firm or website, a "Statement of the Situation" issued by the above-mentioned unit shall be attached; (eight) other relevant documents and materials required by the tax authorities. (Taxpayers should promise that the materials and contents provided above are true, reliable and complete; All copies shall be stamped with the official seal, and a4 pattern shall be used uniformly. The form shall be filled in with black ink, and the foreign language materials shall be accompanied by translation). According to the law, as long as your personal property is not frozen or your funds are not frozen during the execution of the court, your personal income tax will still be declared separately in the tax window according to the normal tax report.