Tax refund refers to the tax authorities returning the tax paid by taxpayers in accordance with regulations.

Data expansion:

Tax authorities generally refund taxes to taxpayers:

Taxes wrongly collected or overcharged by tax authorities, such as taxes that should not be collected or wrongly collected by tax authorities; Taxpayers pay more taxes, such as withholding tax withheld by taxpayers' sources or taxes paid in advance in installments that exceed taxpayers' tax payable; Domestic turnover tax on goods with zero tax rate; Tax amount that meets the preferential conditions of national tax refund.

Tax refund mainly means that the tax authorities refund the tax paid by taxpayers who meet the preferential conditions of national tax refund. For example, Article 10 of the Income Tax Law of People's Republic of China (PRC) on Enterprises with Foreign Investment and Foreign Enterprises stipulates that eligible enterprises with foreign investment are allowed to return 40% of the paid enterprise income tax when reinvesting, which is an encouraging tax refund.