The tax refund application method is: log in to the personal income tax app, and select "Annual Final Settlement of Comprehensive Income" under the column of "General Business" to enter the final settlement page. Follow the prompts step by step to explain whether I should refund the tax or pay the tax. If I am lower than 400 yuan, I don't need to make a final declaration or pay taxes. Above 400 yuan, declare and pay taxes.
Legal objectivity:
"People's Republic of China (PRC) tax collection and management law"
Article 51
Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers;
If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification;
If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.