For college students, as long as they meet the statutory conditions, they can of course apply for personal income tax refund. College students who work part-time and study part-time at school, and their wages reach the threshold of personal income tax, but the applicable tax rate of comprehensive income is higher than the legal standard or the special expenses are not deducted according to law, resulting in overpayment of taxes, can apply for tax refund. The conditions for personal income tax refund mainly include the following aspects: 1. Mispaying taxes for various reasons, such as paying taxes repeatedly, misusing taxes or paying taxes in advance in the previous year; 2. There are some changes in the national tax policy; 3. For other reasons, tax refund is required; 4. When paying taxes in advance, the comprehensive income tax was not paid in full. In order to facilitate taxpayers to get the tax refund, if the taxpayer's comprehensive income in 20 19 does not exceed 60,000 yuan and personal income tax has been paid in advance, the tax authorities will provide convenient tax refund function in the online tax bureau (including mobile personal income tax APP), and taxpayers can apply for the annual tax refund through a simple declaration form from March 1 day to May 3 1 day, 2020.
Taxpayers who pay the annual final tax payment can pay through online banking, POS card swiping of tax service hall, bank counters, non-bank payment institutions, etc.
Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in 20 19 X. Tax Refunds and Supplementary Taxes for Annual Settlement and Payment Taxpayers shall provide qualified bank accounts opened in China. The tax authorities shall, after auditing according to the provisions, handle the tax refund on the spot in accordance with the relevant provisions of treasury management at the location of the tax authorities that accept the annual declaration of final settlement as determined in Article 9 of this announcement (that is, the place of final settlement). If the taxpayer fails to provide his valid bank account or the information provided is wrong, the tax authorities will notify the taxpayer to correct it, and the taxpayer will apply for tax refund according to law after correcting it as required.