1. Log on to the website of the tax bureau: log on to the website of the tax bureau with a mobile browser;

2. Enter the personal income tax refund page: find the "personal income tax refund" or similar entrance on the homepage of the website or the personal income tax area, and enter the tax refund page;

3. Fill in the application form for tax refund: according to the page prompts, fill in the application form for personal income tax refund and upload relevant supporting materials (such as income invoices, payroll, etc.). );

4. Check the application information: after submitting the application form, the system will automatically check the application information, and will automatically enter the tax refund process after confirming it is correct;

5. Waiting for the tax refund to arrive: After the tax refund application is successful, the tax refund will be returned to the personal bank account within a certain period of time. The specific arrival time may vary by region and bank.

Conditions for refunding individual income tax:

1. The paid personal income tax exceeds the taxable amount: if the paid personal income tax exceeds the taxable amount, you can apply to the tax authorities for tax refund, but the tax refund cannot exceed the actually paid personal income tax;

2. After the tax deduction, the tax payable changes: when individuals declare personal income tax, they can deduct some expenses, such as children's education, housing rent, and supporting the elderly. If these expenses change, resulting in a decrease in the tax payable, you can apply to the tax authorities for tax refund;

3. Eligible for tax refund: Persons eligible for personal income tax refund include natural persons, individual industrial and commercial households and sole proprietorship enterprises. , and need to declare and provide the corresponding certification materials within the time specified by the tax authorities.

To sum up, the specific operation process of individual tax refund may be different in different regions and specific circumstances. Applicants should carefully understand the relevant local regulations and procedures before applying, and submit application materials as required to ensure the success of the application.

Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.

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.