Legal analysis: After applying for tax refund for individual income tax, the tax review is generally completed within 10 working days, and it takes 3 working days at the earliest. You can look at the progress of the review, open the personal income tax APP, click on the annual summary of comprehensive income, and select the corresponding year. Then query the annual final settlement of the comprehensive income of the corresponding year, and then click the tax refund record. After querying the tax refund record, you can see the tax review status, which is generally completed within 10 working days, and will not exceed 30 working days at the latest. One of the following circumstances may lead to tax refund failure or failure: (1) Your identity information is incorrect; (2) The bank account information you submitted is incorrect or invalid, which makes it impossible to refund the tax; (3) There are doubts about the declaration data you declare; (4) The tax authorities found it necessary to further verify the information from you during the audit, but you did not provide the contact information or the contact information provided was incorrect, so you could not be contacted; (5) The tax authorities verified the declaration information of annual settlement with you, but you didn't confirm or explain it.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in 2020 Article 3 A taxpayer who needs to make annual settlement and payment in accordance with the provisions of the tax law meets one of the following circumstances: (1) The prepaid tax amount is greater than the annual taxable amount and applies for tax refund; (2) The annual comprehensive income exceeded 6,543,800 yuan+200,000 yuan, and the amount of overdue tax exceeded that of 400 yuan.