Anyone who needs to pay personal income tax, as long as it is earned in China. Everyone pays different personal income tax. Generally, those with low income will pay at a low tax rate of 3%, those with slightly higher income will pay at 10%, and those with higher income will pay a tax at 25%. Personal income tax will not be refunded after it is paid, unless there are relevant preferential tax policies, but it is useless to find him, or because the staff of the tax authorities made mistakes and overpaid taxes. At this time, you can apply to the relevant departments for tax refund. College students can get a tax refund.

legal ground

People's Republic of China (PRC) tax collection management law

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.