Current location - Loan Platform Complete Network - Local tax - Flow chart of tax refund declaration
Flow chart of tax refund declaration
The process of individual income tax declaration and refund is as follows:

1. Log in to the personal income tax mobile APP and enter the annual final settlement of comprehensive income;

2. Fill in the tax refund application information and click Submit;

3. Choose a bank card;

4, tax inspection, tax refund after warehousing.

legal ground

"People's Republic of China (PRC) tax collection and management law" third.

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.

Article 33

Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.