Legal chain analysis: 1. The operation process of personal income tax refund is relatively simple. You only need to download a "Personal Income Tax" APP from the mobile app store. After logging in to "Personal Income Tax", you need to click "Apply" "Tax" or "I want to file taxes", and then click to enter the "Annual Comprehensive Income Summary" page. 2. Then fill in the tax refund application according to the prompts, select "Fill it out by yourself", and click "Start Declaration".

3. The system displays basic personal information, remittance place, etc., and confirms the information. 4. Fill in various income data, including wages and salaries, labor remuneration, author remuneration, royalties, etc. 5. Fill in various special deduction information. 6. The system displays “Special Additional Deductions”, click “Next”. 7. Enter the amount of tax paid and click "Submit Declaration". 8. Check "I have read and agree" and click "Confirm Submit". 9. After confirming the information, click "Apply for Tax Refund". 10. If the submission is successful, click "Complete". Wait for the tax authorities to review. If the review is successful, the applied tax refund will be credited to the bound bank card. Materials required for handling individual tax refund: 1. An original and a copy of the tax payment voucher (the original will be returned to the taxpayer after verification). 2. A copy of the detailed personal income tax return for the period in which the tax was erroneously collected or paid. 3. The tax refund (credit) application form ("Tax Refund Application Form for Mispaid Taxes by Enterprises") must be made in four copies. 4. When applying for tax refund, the applicant must indicate the reason for applying for tax refund and the amount of tax refund applied for. 5. Issue a copy of the salary receipt or bank release note. 6. A copy of the employee’s employment contract. 7. If taxes are paid by mistake due to reasons such as the office or website, a "Situation Statement" issued by the above-mentioned unit must be attached. 8. Other relevant documents and materials that should be submitted as prescribed by the tax authorities.

Legal basis: Article 6 of the "Individual Income Tax Law of the People's Republic of China" and "Individual Income Tax Law of the People's Republic of China" The balance of wages and salary income after deducting an expense of 3,500 yuan from the monthly income is taxable Amount of income. If your monthly salary is 3,000 yuan and does not meet the cost chain deduction standard, you do not need to pay personal income tax. If there is an overpayment of tax, the taxpayer should go through the overpayment tax refund procedures. If a taxpayer voluntarily gives up the overpayment of tax refund, it should issue a written statement voluntarily giving up the overpayment of tax refund. The statement should include the type of overpaid tax, the tax amount, the taxpayer's signature or seal, the time of declaration, etc.