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Problems existing in tax refund.
It includes insufficient understanding of policies, complicated operation procedures, long tax refund time and uncertain tax refund amount.

these problems not only affect the normal operation of enterprises, but also restrict the effective implementation of the tax refund policy.

First, the policy understanding is not deep enough

Many enterprises do not know enough about the specific content and requirements of the tax refund policy, which leads to misunderstandings or omissions when applying for tax refund. This will not only affect the success rate of tax refund application, but also increase the tax refund cost and time cost of enterprises.

second, the operation process is complicated

the application process of tax refund for retention is relatively complicated, requiring enterprises to submit a large number of supporting materials and documents. This not only increases the operation difficulty of enterprises, but also prolongs the examination time of tax refund applications.

3. Long time for tax refund

Due to the complicated review process of tax refund application, it takes a long time for tax refund. For some enterprises in urgent need of financial support, this undoubtedly increases their financial pressure and affects their normal operation.

iv. Uncertain amount of tax refund

There are certain uncertainties in the amount of tax refund in the tax refund policy, which makes it difficult for enterprises to accurately predict the amount of tax refund. This uncertainty not only affects the capital planning of enterprises, but also increases the business risk of enterprises.

To sum up:

There are some problems in the implementation of the tax refund policy, such as insufficient understanding of the policy, complicated operation procedures, long tax refund time and uncertain tax refund amount. These problems need to be solved by the government, tax authorities and enterprises, so as to improve the implementation effect of the tax refund policy and promote the healthy development of enterprises.

Legal basis:

Article 51 of the Law of the People's Republic of China on the Administration of Tax Collection

stipulates:

Taxpayers who pay more than the tax payable shall be refunded immediately after the tax authorities find out; If a taxpayer finds out within three years from the date of settlement and payment of taxes, he may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund them after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.

Article 25 of the Value-added Tax Law of the People's Republic of China

stipulates:

In case of taxable sales, the taxpayer shall simply calculate the tax payable according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, and the input tax shall not be deducted. Except as otherwise provided in Article 26 of this Ordinance, the tax payable for the part of the taxpayer's sales that has not been deducted from the price and other expenses shall be calculated simply according to the sales volume and the collection rate according to the simple tax calculation method. Calculation formula of tax payable: tax payable = sales volume × collection rate.