The refund of personal income tax expenses refers to a policy that the tax authorities return the actual expenses paid by qualified taxpayers to declare and pay personal income tax through electronic channels in order to encourage taxpayers to handle tax matters through electronic channels. The specific tax refund process is as follows:

1. In the process of individual income tax declaration, taxpayers declare and pay taxes through electronic channels such as the electronic declaration system for tax-related matters recently released by State Taxation Administration of The People's Republic of China, mobile APP and official WeChat account.

2. The system automatically calculates the amount of taxes and fees actually paid by taxpayers. Eligible taxpayers can check the tax refund amount of their handling fees through the system and apply for tax refund after the declaration is successful.

3. Taxpayers fill in the tax refund application information in the personal income tax service hall or electronic channels, upload photos or scanned bank cards and other related materials.

4. The tax authorities shall review the application, and refund the actually paid handling fee to the taxpayer after approval. Under normal circumstances, the tax refund amount will be returned to the bank account designated by the taxpayer by bank transfer within 1-3 working days.

It should be noted that the entrusted tax refund policy for personal income tax is only applicable to taxpayers who use electronic channels to declare personal income tax, and the maximum amount of entrusted tax refund is 25 yuan. If the amount of taxes and fees declared by taxpayers does not meet the requirements, or there are other problems, the application for tax refund may be rejected.