Tax refund refers to a kind of tax business in which the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures and formalities for some reason or special circumstances, mainly including tax refund by mistake, policy tax refund and other tax refunds. The basic procedures and provisions of tax refund are as follows: taxpayers apply to the tax authorities for tax refund, and after approval, the tax authorities will handle it according to different situations. After the end of last year, individual residents need to collect four incomes, such as wages, salaries, labor remuneration and royalties, obtained from 65438+1 October1February to 65438+3 1 last year. After deducting expenses of 60,000 yuan, special additional deductions, other deductions determined according to law and eligible charitable donations, the comprehensive income is applicable to individuals. Calculate the final tax payable this year, and then subtract the tax paid in advance in previous years to get the tax amount to be refunded or supplemented this year, and report to the tax authorities to apply for tax refund or supplementary tax.

legal ground

Article 14 of the Individual Income Tax Law of People's Republic of China (PRC) * * * The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.