个税年度汇算之如何查询退税进度操作步骤

Core Viewpoint - The article emphasizes the importance of understanding the personal tax refund process and highlights potential pitfalls that taxpayers must be aware of during the annual income tax reconciliation period starting March 1, 2024 [3][21]. Group 1: Tax Refund Process - The annual income tax reconciliation for comprehensive income will officially begin on March 1, 2024, allowing taxpayers to prepare in advance [3]. - Taxpayers can check their tax refund status by accessing the "申报记录" (Declaration Records) section to view the current status of their refund application [4][7]. - If the refund status indicates "税务审核中" (Tax Review in Progress), it means the tax authority is currently reviewing the refund application [8]. Group 2: Refund Application Status - The refund application can have various statuses, including "税务审核通过" (Tax Review Approved) and "国库处理完成" (Treasury Processing Completed), indicating successful processing of the refund [6][14]. - If the refund application is not approved, the tax authority will provide reasons for the disapproval, allowing taxpayers to correct their declarations and reapply [10][13]. - Taxpayers are advised to ensure that their bank account information is accurate to avoid issues with the refund process, as discrepancies can lead to "国库退库失败" (Treasury Refund Failed) [16]. Group 3: Documentation and Corrections - Taxpayers may need to provide additional documentation or correct their tax reconciliation declarations if the tax authority requests it during the review process [12][10]. - The article suggests that taxpayers should upload necessary proof and explanations promptly if notified by the tax authority [10][12]. - It is crucial for taxpayers to verify the accuracy of their annual reconciliation declarations to ensure compliance and avoid delays in receiving refunds [13].