Can the tax paid by the individual on behalf of the invoice be refunded?

it should be possible, but before going to handle it, please contact the tax authorities to confirm the requirements of carrying materials and voiding invoices.

according to article 4 of the announcement of State Taxation Administration of The People's Republic of China on unifying the standards of small-scale taxpayers and other issues of value-added tax (State Taxation Administration of The People's Republic of China announcement No.18, 218), the input tax that has not been deducted by the re-registered taxpayer and the tax amount left over at the end of the current period on the re-registration date are included in the accounting of "tax payable-input tax to be deducted".

taxpayers who meet the requirements for tax refund can submit materials at the original tax payment place, which will be collected by the original billing unit first, and the materials will be transmitted regularly according to the notice of the Ministry of Finance of China People's Bank of State Taxation Administration of The People's Republic of China on Defining the Policy of Inclusive Tax Relief for Small and Micro Enterprises (No.4 [219] of the Tax Administration), which will be reviewed by the competent tax authorities for centralized tax refund. After the tax refund is completed, the tax authorities will inform you by SMS.