Legal analysis: the process of personal income tax refund can be handled through the local tax service hall or through the electronic tax bureau; For the obligee who needs to pay taxes at the time of handling, settle the money by himself, and report to the tax bureau if there is any excess. Personal income tax needs to be settled: 1. Taxpayers obtain comprehensive income from more than two places in a tax year, and the balance of the annual income of comprehensive income after deducting special deductions such as "three insurances and one gold" exceeds 60,000 yuan. 2. Obtaining one or more incomes such as labor remuneration, royalties, etc., and the balance of the annual income of the four comprehensive incomes after deducting special deductions such as "three insurances and one gold" exceeds 60,000 yuan. 3, taxpayers in a tax year, the tax paid in advance is lower than the tax payable calculated according to law. 4. Taxpayers apply for tax refund. Applying for tax refund is the legitimate rights and interests of taxpayers. If the taxpayer's annual advance tax amount is higher than the payable tax amount, he may apply for tax refund.

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

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.