1, according to the parents' situation, determine whether it meets the tax refund conditions. According to the Individual Income Tax Law and the Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), parents need to live in China for more than 183 days, and their income meets the requirements of the Individual Income Tax Law, in order to enjoy the individual income tax rebate.
2. Prepare the materials needed for tax refund. Specifically, it includes: parents' identity certificate, income certificate, personal income tax payment certificate, etc.
3. Consult the local tax authorities for relevant policies to understand the specific requirements and procedures of tax refund application.
4, according to the requirements of the local tax authorities, fill in the tax refund application form and submit relevant information.
5. Wait for the tax department to review and handle the tax refund application. If the tax refund application is approved, the tax refund amount will be returned to the applicant's account by bank transfer or other means.
Conditions for refunding individual income tax:
1. The paid personal income tax exceeds the taxable amount: if the paid personal income tax exceeds the taxable amount, you can apply to the tax authorities for tax refund, but the tax refund cannot exceed the actually paid personal income tax;
2. After the tax deduction, the tax payable changes: when individuals declare personal income tax, they can deduct some expenses, such as children's education, housing rent, and supporting the elderly. If these expenses change, resulting in a decrease in the tax payable, you can apply to the tax authorities for tax refund;
3. Eligible for tax refund: Persons eligible for personal income tax refund include natural persons, individual industrial and commercial households and sole proprietorship enterprises. , and need to declare and provide the corresponding certification materials within the time specified by the tax authorities.
To sum up, the specific operation process of individual tax refund may be different in different regions and specific circumstances. Applicants should carefully understand the relevant local regulations and procedures before applying, and submit application materials as required to ensure the success of the application.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" third.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue 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.