Legal analysis: personal income tax refund process: 1. The first condition is that in the year 2020 the tax has been paid, and the taxable amount has been pre-collected and pre-paid the amount of tax.2. Download the personal income tax APP, register an account and log in to the account. The personal income tax APP is very smart, after registration, perfect personal information in the personal center, and add a bank card, which is the place where the tax will be refunded.3. Check the tax details of the year 2020. You can inquire in the "Income and Taxation Detail Inquiry" column on the home page, which contains your income amount and declared tax amount for 2020 and every month.4. Make a declaration in the tax interface-tax declaration-comprehensive income remittance declaration. By default, the system has automatically calculated the amount of tax refund. If you need to adjust the declared amount, you can switch to "Standard Declaration". After confirming the submission, you can apply for tax refund. 5. Wait. In the service interface - declaration information inquiry, click declaration inquiry to check the progress of tax refund. According to the current regulations, the time for remittance tax refund is ten working days from the date of application, and can be extended for thirty working days under special circumstances.
Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 Scope of the Individual Income Tax Law on the individual income:
(1) Salary and wage income refers to the salary, wage, bonus, year-end salary increase, labor bonus, allowances, subsidies, and other incomes related to the position or employment of an individual.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts.
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property.
(h) Income from property transfer refers to the income derived from the transfer of securities, equity, shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to income from winning prizes, jackpots, lotteries and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine.