Will there be consequences if the personal income tax rebate is not refunded?

Legal analysis: tax refund is the right of taxpayers. You can give up the tax refund.

Legal basis: 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. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.