Legal analysis: The more tax refund, the higher the salary. The more tax rebates, the higher the expenses that can be deducted from personal income tax, so the amount of tax deduction will be higher. The more personal tax rebates, it doesn't mean higher wages. The higher his salary, the higher the tax paid by the individual, which is not directly related to the amount of tax refund. The calculation method of tax refund is: tax refund amount = (VAT invoice amount) /( 1+ VAT rate) × export tax rebate rate. Export tax rebate refers to a countermeasure that the state uses tax leverage to encourage exports. There are usually two situations, the refund of import duties and the refund of paid taxes. Tax refund refers to a tax business in which the tax paid by the staff of the tax bureau is returned to the original taxpayer in accordance with the relevant provisions for various reasons or special circumstances.

Legal basis: Article 14 of the Individual Income Tax Law of People's Republic of China (PRC), the tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.