Legal analysis: The individual income tax rebate policy includes: if the individual income tax law stipulates that the taxpayer shall settle the tax refund or the withholding agent shall handle the tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions on treasury management after examination; The Regulations for the Implementation of the Individual Income Tax Law stipulates that taxpayers who apply for tax refund to obtain comprehensive income need to make final settlement. When handling the tax refund, taxpayers should provide their bank accounts opened in China and handle the tax refund on the spot at the final settlement place. If there are errors in the settlement information provided by taxpayers when applying for tax refund, the tax authorities shall inform them to correct them. If the taxpayer makes corrections, the tax authorities shall handle the tax refund in time. If the withholding agent fails to remit the withholding tax to the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the regulations, and the tax authorities will handle the tax refund with the relevant information provided by the taxpayer; There are also six specific measures for special additional deduction of personal income tax, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.

Legal basis: Article 14 of the Individual Income Tax Law of People's Republic of China (PRC), the tax 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 or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.