1. First, you need to download the personal income tax APP. If you use the personal income tax APP for the first time, you need to register your account and bind your bank card.

2. Log in to the personal income tax APP and fill in the special additional deductions in advance. Taxpayers can enjoy six special deductions such as children's education, continuing education, supporting the elderly, housing rent, housing loan interest and serious illness medical care. If taxpayers have these six expenses, they can be deducted from pre-tax income;

3. After completing the special additional deduction, click "Annual Calculation of Comprehensive Income" to enter the interface of "Declaration Details" and complete the declaration operation according to the prompts;

4. After the reported income and deduction information are correct, click "Next" to start calculating the tax, and the system will automatically calculate the tax amount that needs to be paid or refunded for the comprehensive income of this year;

5. After confirming the result, click "Apply for Tax Refund", add the bank card information according to the prompts, and finally click "OK" to wait for the approval to complete the tax refund. After the operation of the individual income tax refund process is completed, the tax refund amount will be paid to the designated bank card in about 10 working days. If there are other circumstances, the local official statement shall prevail.

Six deductions for personal income tax are as follows:

1, children's education expenses are deducted, and children's expenses related to full-time academic education can be deducted 1000 yuan/month, and the deduction method: parents (or legal guardians) deduct 50% respectively; Parents (or legal guardians) choose one of them to deduct in full;

2, continuing education expenditure, taxpayers who receive continuing education in China can deduct 400 yuan/month during the education period, and the deduction period of continuing education with the same academic qualifications shall not exceed 48 months. Taxpayers who receive continuing education expenditure for professional qualifications of skilled personnel and professional and technical personnel can deduct 3600 yuan in the year of obtaining relevant certificates;

3, serious illness medical expenses, in a tax year, after the taxpayer through medical insurance reimbursement, the personal burden of expenses accumulated more than 15000 yuan, within the limit of 80000 yuan can be deducted according to the facts;

4. Housing loan interest expense: I and my spouse use commercial loans and housing provident fund loans alone or together to purchase housing for me and my spouse. The interest expense of the first housing loan can be deducted 1000 yuan/month, and the deduction period shall not exceed 240 months, that is, 20 years. Taxpayers can only enjoy the interest deduction of the first home loan once. The deduction method: the taxpayer is unmarried and I deduct it; If the taxpayer is married, both husband and wife can choose to deduct it from one of them; Or both parties deduct 50%;

5. Housing rental expenses, which are incurred by taxpayers who have no houses in their main working cities, can be deducted, and 1500 yuan/month can be deducted for municipalities directly under the central government, capital cities, cities with separate plans and other cities determined by the State Council, and 100 yuan can be deducted for cities with registered population over 100 million in municipal districts.

6. Supporting the elderly, the expenses incurred by children who have the obligation to support one or more grandparents aged 60 (inclusive) whose parents and children have died can be deducted. The deduction standard is 2,000 yuan/month. The deduction method is: the only child, and I deduct it; Non-only children can be shared equally after consultation.

To sum up, the tax refund process of withholding and paying personal income tax by the company can be operated by itself. First, fill in your personal data in the tax app software, and then select the deducted items from the six deductions, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly. Then the financial tax system recalculates the normal salary and individual tax.

Legal basis:

Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.

Article 30

Withholding agents 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 are not required by laws and administrative regulations to perform the obligation of withholding and collecting taxes. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. 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 withholding agents the handling fees for withholding and collecting.