Personal income tax refund processing flow:

1, register and log in to the personal income tax webpage, the login account number is mobile phone number or ID number, and the login password is set in the form of uppercase and lowercase letters plus numbers;

2. Select the following tax plate;

3. Select the special additional deduction option and the deduction year;

4. Upload relevant certification materials according to the contents of the prompt and click OK;

5, back to the tax plate, select the comprehensive income annual settlement, according to the system prompt content directly, the system will automatically calculate the amount to be refunded;

6. Finally, select the declaration query.

Second, analysis

A tax refund means a tax fee refund, which means that an enterprise can get a refund of 2% from the tax authorities when withholding employee tax. Personal income tax takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. Pay a handling fee of 2% to the withholding agent according to the tax withheld.

Third, how do taxpayers issue personal income tax records?

If a taxpayer applies for a certificate of personal income tax payment before 20 18 years1February 3 1 day, the tax authorities will continue to issue a tax payment certificate. If a taxpayer applies for issuing a personal income tax payment certificate with a tax payment period of 20 19 years 1 month 1 day, the tax authorities will no longer issue a tax payment certificate and adjust it to issue a tax payment record.