The process of personal income tax refund is as follows:

1. Register the personal income tax software.

2. After the registration is completed, return to the login interface, enter the password of the account you just registered, and click Login.

3. After clicking, you can find the information of individual tax payment in the last year, with the income above and the tax paid below.

You can declare the tax refund after you find out your income that meets the national tax refund.

5. Wait for settlement after successful submission.

Personal tax refund is generally declared before 15 of the current month, and can be refunded in the current month. If it is declared after 15, it will be collected every other month.

Second, how is the collection scope of individual income tax stipulated?

According to the provisions of the Interim Measures for Withholding and Paying Individual Income Tax:

1. Enterprises (companies), institutions, organs, mass organizations, military units, institutions in China, self-employed individuals and other units or individuals that pay personal taxable income are withholding agents for personal income tax. The institutions in China mentioned here do not include foreign embassies and consulates in China and other international organizations that enjoy diplomatic rights and immunities according to law.

2. When withholding agents pay the following income to individuals, they shall withhold and remit personal income tax:

(1) Income from wages and salaries;

(2) Income from contracted operation and lease operation of enterprises and institutions;

(3) income tax on labor remuneration;

(4) Income from remuneration;

(5) Income from royalties;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income;

(ten) other income determined by the financial department of the State Council.

When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, regardless of whether taxpayers belong to their own units or not, they shall withhold and remit their due personal income tax. The payment mentioned here includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment.

The tax refund application can be handled directly on the "personal income tax" software, or you can bring relevant materials to the tax bureau for processing. Undoubtedly, the former is more convenient. But now not all identities have the function of online tax refund, so before tax refund, it is necessary to determine what materials are needed to apply for tax refund.