I. Understanding tax policies
The tax policy will be adjusted every year, so taxpayers need to pay attention to the latest tax policies and regulations issued by State Taxation Administration of The People's Republic of China or relevant departments. These policies and regulations will specify the conditions, scope and methods of tax refund in the current year.
Two, check the payment of personal income tax.
Taxpayers need to check their personal income tax payment in 2024, including paid taxes and deductible taxes. Only taxpayers who meet the conditions for tax refund can apply for tax refund.
Third, prepare the application materials for tax refund
Taxpayers who meet the tax refund requirements need to prepare relevant tax refund application materials, such as personal income tax payment certificate, tax refund application form, bank account information, etc. These materials are necessary for applying for tax refund.
Fourth, submit an application for tax refund
Taxpayers can submit tax refund applications through online tax platforms or tax halls. When submitting the application, you need to fill in the relevant information as required and upload the tax refund application materials.
V. Waiting for review and handling
The tax department will review and handle the taxpayer's tax refund application. If the application meets the requirements for tax refund, the tax department will transfer the tax refund to the bank account designated by the taxpayer.
To sum up:
Whether the tax refund can be made in 2024 needs to pay attention to the tax policies and regulations of that year and check the personal income tax payment. Taxpayers who meet the tax refund requirements need to prepare relevant application materials and submit tax refund applications. It will take some time to review and process the tax refund application, and taxpayers need to wait patiently.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 15 stipulates that:
If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year after obtaining the income; If the tax authorities notify the taxpayer to pay within the time limit, the taxpayer shall pay the tax within the time limit.
Article 16 stipulates that:
Taxpayers who overpay or pay taxes wrongly for various reasons shall be refunded according to law after verification by the tax authorities.
Law of the People's Republic of China on the Administration of Tax Collection
Article 51 stipulates that:
The tax authorities shall immediately refund the tax paid by taxpayers in excess of the payable amount after discovering it; If a taxpayer finds out within three years from the date of settlement and payment of taxes, he may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund them after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.