1, the APPlicant's self-application for tax refund means that it can generally go through the website of the tax bureau, or the personal income tax mobile app, mail the application, or go directly to the tax service hall to conduct annual settlement and settle the tax refund;

2. You can entrust the company's tax payer to assist in tax refund. Taxpayers can provide the company where they work with information such as comprehensive income, relevant deduction information, and tax preferences outside the company in the last tax year, and entrust the company's staff responsible for paying taxes to assist in tax declaration and tax refund;

3. Taxpayers may entrust tax-related professional service units or individuals to refund taxes on their behalf.

Calculation of taxable income of individual income tax;

1 For the comprehensive income of individual residents, the taxable income shall be the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law.

2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.

3. For operating income, the taxable income is the balance after deducting costs, expenses and losses from the total income in each tax year.

4. If the income from property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income.

5. For the income from the transfer of property, the taxable income is the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6, interest, dividends, bonus income and accidental income, with the amount of income for each taxable income.

To sum up, there is a certain time limit for the application for tax refund of individual income tax. Generally, it is handled within 30 working days after receiving the materials. The time limit is mainly to limit the negative actions of the government and protect the legitimate rights and interests of citizens.

Legal basis:

Article 14 of the Individual Income Tax Law of the People's Republic of China

The tax withheld or withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

Where a taxpayer settles the tax refund or the withholding agent settles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on the administration of the state treasury.