Completion status of operation content of key nodes in the stage (√/×) Remarks
1. Preparation 1. APP registration and login Download the official "Personal Income Tax" APP, complete real-name registration (face recognition/lobby registration code), log in to the account and ensure that the account and ID card information are consistent
2. Verify the basic information and confirm that the contact number and email address in the "Personal Center" are valid; verify that the name, ID number and other identity information are accurate. If the information is incorrect, you need to modify it first before reporting.
3. Bind the bank account to your domestic first-class bank account (normal status, not canceled/frozen/reported as lost). It is recommended to choose a commonly used bank card to avoid subsequent failure to withdraw from the bank.
4. Inquiry of Income Tax Details Check annual comprehensive income (wages, wages, labor remuneration, etc.) and prepaid taxes through "Income Tax Details Inquiry". If you find unfamiliar income/inflated income, immediately submit an objection through the "Appeal" function
5. Sort out the supporting materials (bills/certificates) for special additional deductions, charity donations, commercial health insurance and other deduction items. Special additional deductions must comply with policy requirements and avoid repeated reporting (such as choosing between mortgage interest and rent).
6. If the remittance place is confirmed to have an employer, choose the location of the employer; if there is no employer, choose the place of household registration/habitual residence. The competent tax authority has multiple employees and can choose one place independently.
2. Declaration operation 7. Go to the homepage of the declaration page and click "Annual Comprehensive Income Computation" and select the corresponding tax year (such as 2024). Appointments in advance are required from March 1 to March 20, and no appointment is required after March 21.
8. When selecting the declaration method, it is recommended to "fill in using declared data" (pre-filled by the system to reduce the error rate); in special circumstances, select "fill in by yourself". If the pre-filled data is incorrect, you can modify or supplement it.
9. Verification and adjustment of income information. Confirm the income details one by one, supplement the legal income that is not shown, and delete the false income. Income such as labor remuneration and author remuneration must be fully declared and cannot be concealed.
10. Fill in and confirm deduction items ① Special deductions (three insurances and one fund): Check the pre-filled amounts in the system and fill in the missing parts; ② Special additional deductions: Fill in the 7 deductions according to actual conditions (subject to meeting conditions); ③ Other deductions: Fill in corporate annuities, personal pensions, etc.; ④ Charitable donations: Fill in qualified donation expenditures (with receipts) Major illness medical deductions must be filled in with medical insurance settlement documents, and the deduction limits are implemented in accordance with current policies
11. If you choose the tax calculation method for a one-time bonus throughout the year, choose "consolidate into comprehensive income" or "separate tax calculation" (choose the best after comparison). Once the tax calculation method is determined, it cannot be changed.
12. Tax calculation and verification: Confirm the amount of tax refund/payment calculated by the system, and check whether the application of the formula is accurate. Simple declaration (income ≤ 60,000 yuan) does not need to be reported item by item, and the tax refund amount is directly confirmed
13. Submit the declaration and confirm the tax refund account. Click "Submit Declaration", select the bound bank card as the tax refund account, and confirm the account information again. Incorrect account information will cause the tax refund to fail. You need to repeatedly check the card number and opening bank.
3. Review and return to the treasury 14. Check the progress of tax refund through "Tax Refund Record" (successfully submitted → under tax review → under processing by the treasury → processing completed) The review time may be extended during peak periods, please wait patiently
15. Cooperate with the tax audit and after receiving the audit prompt, supplement supporting materials (such as deduction item certificates, income description) within the specified time limit. Failure to respond in time may result in the tax refund being suspended or rejected.
16. Handling of abnormal situations ① Failure to pass the review: Modify the declaration information as prompted, supplement the materials and resubmit; ② Failed to withdraw from the treasury: Change a valid first-class bank account, re-initiate the withdrawal, contact the bank to confirm the account status, and eliminate problems such as freezing and inactivation
17. After confirming the arrival of the tax refund and receiving the bank arrival notification, check that the tax refund amount is consistent with the declared amount. The arrival time is generally 1-3 working days. It may be delayed across banks. If the tax refund does not arrive after more than 10 working days, please consult
4. Core Attention 18. Adhere to the principle of authenticity to ensure that the declaration information is true, accurate and complete, and there are no false entries, inflated deductions, etc. False declarations will face tax recovery, late payment fees and administrative penalties, which will affect tax credit.
19. Grasp the filing deadline and complete the declaration between March 1st and June 30th. Overdue tax payments will be subject to late payment fees. If an extension is required, apply to the tax authorities for approval in advance.
20. Retain supporting materials. Retain relevant application materials (income vouchers, deduction certificates, donation notes, etc.) for 5 years and need to be provided when the tax authorities inspect them. Failure to retain them may affect tax refund qualifications.
21. To prevent tax-related risks, handle only through official channels, do not disclose identity information, bank accounts, and verification codes, and refuse to "handle tax refunds on behalf of others." Be wary of "high tax refund" scams, and do not click on unknown links.
22. If you need to pay taxes to fulfill your tax payment obligations (do not meet the conditions for tax exemption), you can pay the tax in full before June 30 through online banking, tax service halls and other channels. Overdue tax credit will be affected
23. Handling of special circumstances ① Identity has been used fraudulently: Feedback through the "Appeal" function of the APP, and the tax authorities will handle it after verification; ② Overseas income: declare overseas income and tax status in accordance with regulations; ③ Heavy burden of life: Check the "Priority Tax Refund" option when reporting Overseas income must be reported truthfully and cannot be concealed, otherwise you will face penalties
Instructions for use: 1. When applying for a tax refund, check each item one by one to avoid missing key steps; 2. Pay attention to the prompts in the "Remarks" column to avoid common mistakes; 3. If you have any questions, you can consult online through the personal income tax APP, call the 12366 tax service hotline, or go to the tax service hall for consultation.
