1, offline application. Taxpayers need to bring the application form, the original and photocopy of the tax overpayment certificate, personal identification documents, etc. After the information is submitted by the tax service office, it can be operated according to the assistance and guidance of the staff;

2. Online declaration: log in to the individual income tax official website, find the tax refund declaration page of individual tax in the page, and make tax refund according to the prompted steps. After the submission is successful, wait for processing.

What are the conditions for applying for tax refund?

1, the comprehensive income in the previous year was less than 60,000, but personal income tax was paid in advance at ordinary times;

2. Special additional deductions that met the enjoyment conditions in previous years but were not deducted when paying taxes in advance;

3. Inconsistent preferential tax policies are caused by mid-year employment, resignation or lack of income in some months;

4. There is no employer, only the labor remuneration, the remuneration for writing and the income from remuneration for writing need to be liquidated and settled with various pre-tax deductions;

5. The withholding rate applicable to labor remuneration, manuscript remuneration and royalties in the middle of the year is higher than the tax rate applicable to comprehensive income;

6. Enjoy or not fully enjoy tax preferences when paying taxes in advance;

7. There are eligible charitable donation expenses, but there is no withholding tax.

What conditions should be met for deed tax refund in 2022?

The conditions for refunding deed tax 2022 are as follows:

1. If a taxpayer finds that the tax paid exceeds the taxable amount within three years from the date of final settlement, he may request the tax authorities to refund the overpaid deed tax;

2. After buying a house, the developer collects the deed tax at 3%, which is in line with the family's only housing deed tax reduction policy. According to the conditions of deed tax refund, deed tax refund can be carried out according to different situations;

3. Individuals who purchase a single house with a building area of less than 144 or a building area of less than 120 (except "villa") can enjoy the deed tax refund policy as long as the house is the only house of the purchaser's family (including the purchaser, spouse and minor children).

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.