1. Open the annual settlement of comprehensive income in the personal income tax APP, select the year, and click Start to declare.
2. Select the settlement place, click Apply for Tax Refund, add the bank card to be refunded, click Submit, and the tax refund will be successful after approval.
How to declare exceeding the threshold:
If the annual income exceeds the threshold, you need to apply for personal income tax declaration. The specific steps are as follows:
1. Prepare relevant materials: prepare personal income tax returns, ID cards, bank cards and other materials.
2. Log in to the personal income tax APP: select "Annual Calculation of Comprehensive Income" in the APP to enter the declaration interface.
3. Select the year to be settled: select the year to be declared, usually the current year.
4. Fill in the declaration information: fill in the declaration information according to the actual situation of the individual, including income, deductions and special additional deductions.
5. Check the information: check whether the declaration information filled in is accurate, and correct it in time if there are any errors.
6. Submit the declaration: After confirming that the information is correct, click the Submit Declaration button and wait for approval to complete the declaration.
To sum up: the tax refund amount needs to be confirmed before submitting the tax refund declaration, and the bank card must be bound before the tax refund can be credited to the bound bank card. At the same time, due to the different versions or regions of personal income tax APP, the specific operation steps may be different, so it is recommended to operate according to the actual situation.
Legal basis:
Measures for the Administration of Tax Collection of People's Republic of China (PRC) Social Insurance Law
Article 51
Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within 3 years from the date of final settlement of the tax, he may ask 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. Therefore, the overpaid individual income tax can be refunded to the competent tax authorities.