Download "Personal Income Tax" APP on the mobile phone-real name registration-login to "Personal Income Tax" APP account-home page "I want to do tax"-"Annual summary of comprehensive income" section-confirm information as required-submit.
Second, the personal annual tax refund operation flow chart
1. Download and install personal income tax software on your mobile phone, and log in after real-name registration;
2. After entering your account, select the I want to pay taxes option at the top of the homepage;
3. In the tax page that opens, click the option of comprehensive income annual settlement;
4. Choose 2020;
5. Select "I have read and know";
6. In the simple declaration column, check whether the current personal information is correct and submit it after confirmation;
7. After the information is submitted, click Apply for Tax Refund;
8. Select the bank card to add payment, confirm the submission, and then wait for the system to review the payment.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.