Tax refund application form, customs declaration form, export sales invoice, purchase invoice, foreign exchange settlement memo or foreign exchange receipt notice, export goods waybill and export insurance policy, product taxation certificate, certificate that export proceeds have been written off, and other materials.

The conditions for personal income tax refund mainly include the following aspects: 1, wrong tax payment due to various reasons, such as repeated tax payment, wrong tax use or advance payment of last year's tax payable; 2. There are some changes in the national tax policy; 3, for other reasons, the need for tax refund; 4. When paying taxes in advance, comprehensive income tax is not paid in full.

Process of applying for tax refund:

1, offline application. Taxpayers need to bring the application form, the original and photocopy of the tax overpayment certificate, personal identity documents, etc. after submitting the information in the tax service hall, they can operate according to the assistance and guidance of the staff;

2. Online application: log on to the official website of individual income tax, find the tax refund declaration page of individual tax in the page, and follow the prompted steps to refund the tax. After successful submission, wait for processing.

I hope the above contents can help you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 3 of the Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning Handling the Tax Refund for the Tax Allowance at the End of VAT Period.

Taxpayers applying for tax refund should submit the Tax Refund (Refund) Application Form (see Annex) through the Electronic Taxation Bureau or the Tax Service Department after completing the current VAT tax return within the VAT tax return period (hereinafter referred to as the reporting period) from the next month that meets the conditions for tax refund.