This depends on the local taxation bureau. Some electronic tax bureaus can apply, or local tax bureaus need to apply locally, and the tax bureaus will return it to the company's payment account after review.

According to the provisions of Article 51 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities shall immediately refund the tax overpaid by taxpayers. If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

In order to facilitate taxpayers to get the tax refund, if the taxpayer's comprehensive income in 20 19 does not exceed 60,000 yuan and personal income tax has been paid in advance, the tax authorities will provide convenient tax refund function in the online tax bureau (including mobile personal income tax APP), and taxpayers can apply for the annual tax refund through a simple declaration form from March 1 day to May 3 1 day, 2020.