How to operate personal income tax in the process of tax refund

Legal subjectivity: 1. Personal income tax declaration and refund can be handled in the personal income tax APP or the district tax hall. 2. Taxpayers need to summarize the income from wages, salaries, labor remuneration, royalties obtained in the previous year. After deducting 60,000 yuan, special additional deductions, special additional deductions, other deductions determined according to law and eligible charitable donations, the comprehensive income personal income tax rate shall be applied, and the quick deduction shall be deducted to calculate the final tax payable this year.

Legal objectivity: Article 3 of the Law of People's Republic of China (PRC) on Tax Collection and Management states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. People's Republic of China (PRC) Tax Collection and Administration Law Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.