The application process for personal income tax reduction and exemption is as follows:

1. Check the reduction and exemption policy: First, you need to understand the current personal income tax reduction and exemption policy to understand whether you are eligible for reduction or exemption;

2. Submit application materials: If you meet the conditions for personal income tax reduction or exemption, you need to submit personal income tax reduction application materials to the local tax department, including personal identity certificate, salary income certificate, reduction and exemption application form, etc.;

3. Review the application Materials: The tax department will review the application materials for exemption and reduction, confirm whether the applicant meets the conditions for exemption and reduction, and verify the applicant's salary income and other relevant information;

4. Issue a exemption or reduction notice: If the application materials are approved , the tax department will issue a tax exemption notice to the applicant, notifying the applicant of the specific amount and time of the exemption;

5. Receive the exemption payment: According to the requirements of the exemption notice, the applicant needs to go to the designated bank to receive the exemption payment.

Personal income tax registration standards:

1. Income from wages and salaries: monthly income exceeds 5,000 yuan;

2. Income from labor remuneration: annual income exceeds 12,000 yuan ;

3. Income from author remuneration, royalties, property leasing, interest, dividends, bonus income, incidental income: annual income exceeding 4,000 yuan;

4. Business income : The annual taxable income exceeds 5,000 yuan or the annual sales (operating income) exceeds 30,000 yuan;

5. Income from property transfer: A single transfer of general property exceeds 20,000 yuan;

6. No resident personal income tax: annual income exceeds 12,000 yuan.

To sum up, the application for personal income tax refund needs to provide relevant supporting materials and apply in accordance with the requirements of the tax authorities. The tax authorities will review the application and proceed with the tax refund after it is approved.

Legal basis:

Article 1 of the "Individual Income Tax Law of the People's Republic of China"

Have a domicile in China, or have no domicile but a An individual who has resided in China for a total of one hundred and eighty-three days during the tax year is a resident individual. Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China.

An individual who has no domicile and does not live in China, or who has no domicile and resides in China for less than 183 days in total in a tax year, is a non-resident individual. Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China.

The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.