Legal analysis: individual tax can be refunded. The common practice of overpaying personal income tax is tax refund, and it is not required to deduct the amount of personal income tax in the later period. We just need to provide more personal tax payment certificates and declare the tax refund to the tax authorities.

Legal basis: Article 78 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery. If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund.