Received the application for personal income tax refund within 10 working days after success. However, due to the special deadline, it can be extended to 30 working days at the longest. The final settlement of individual income tax needs to be declared on the website of the Inland Revenue Department. Fill in the declaration form according to personal income and declare according to personal income tax. Taxpayers who need to make final settlement shall file tax returns with the local competent tax authorities during the period from March/KLOC-0 to June 30 of the following year, and submit the annual personal income tax return. 20 18 10 1 after the implementation of the new tax law, the state has included four income items such as wages and salaries, labor remuneration, royalties, etc. into the scope of comprehensive taxation, and added items such as children's education, continuing education, serious illness medical care, mortgage interest or rent, and support for the elderly. In addition, the threshold for personal income tax has been raised from 3,500 yuan to 5,000 yuan.

Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Individual income tax refund conditions

1, the annual comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times.

2. Special additional deductions that met the enjoyment conditions in the current year but were not deducted when paying taxes in advance.

3. Because of year-end employment, resignation or no income for some months, the tax preferential policies are different before and after.

4. Income from labor remuneration, royalties and royalties obtained only by employers without employees shall be deducted before tax at the end of the year.

5. The annual withholding tax rate for remuneration for intermediate services, remuneration for manuscripts and royalties is higher than the annual applicable tax rate for comprehensive income.

6. Pay taxes in advance and enjoy or not enjoy comprehensive income tax concessions.