How long does it usually take for the tax refund to arrive?

Generally speaking, the tax refund will arrive in three working days at the earliest and thirty working days at the slowest. If the tax refund has not been received for more than 30 working days, or the system does not prompt that the tax refund has failed, it is recommended to contact the tax bureau to ask the reason. Taxpayers applying for annual tax refund should provide qualified bank accounts opened in China. The tax authorities shall, after auditing according to the provisions, handle the tax refund on the spot in accordance with the relevant provisions of treasury management at the location of the tax authorities that accept the annual declaration of final settlement as determined in Article 9 of this announcement (that is, the place of final settlement). If the taxpayer fails to provide his valid bank account or the information provided is wrong, the tax authorities will notify the taxpayer to correct it, and the taxpayer will apply for tax refund according to law after correcting it as required. In order to facilitate taxpayers to obtain tax refund, if the taxpayer's comprehensive income in the previous year did not exceed 60,000 yuan and personal income tax was paid in advance, the tax authorities will provide convenient tax refund function in the online tax bureau (including mobile phone personal income tax software), and taxpayers can apply for annual tax refund through simple declaration from March/Kloc-0 to June 30.

I. The tax refund process is as follows:

1. Taxpayers hold relevant certificates to the administrative department for industry and commerce to receive the registration form;

2. Fill in the registration form and relevant requirements, and declare after affixing the official seal of the enterprise and the seal of relevant personnel;

3, the tax authorities after the audit is correct, that is, to accept the registration;

4. After approval, the enterprise shall be issued with tax refund registration.

When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Two, the conditions for tax refund are as follows:

1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance.

2. In the previous year, there were special additional deductions that met the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance.

3. Due to employment in the middle of the year, resignation or lack of income in some months, the expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and individual tax deferred pension insurance. Is not enough.

4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.

5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year.

Legal basis:

Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax: (1) Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions of the State Council, units of China People's Liberation Army at or above the military level, and foreign and international organizations; (2) Interest on government bonds and financial bonds issued by the state; (3) Subsidies and allowances issued in accordance with the unified provisions of the state; (four) welfare funds, pensions and relief funds; (5) Insurance compensation. (6) Demobilized soldiers, demobilization fees and pensions; (7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state; (8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws; (9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China; (ten) other tax-free income stipulated by the State Council. The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.