1. Overpayment of "urban construction tax and education surcharge"
(1) Description of the situation
Following the description in Article 1 of this article, taxpayers who provide construction services, sell and lease real estate across regions should pay the urban maintenance and construction tax and education surcharge on the spot according to the applicable tax rate of urban maintenance and construction tax and the surcharge rate of education fee where the construction service takes place and the real estate is located.
Therefore, if the enterprise has overpaid the value-added tax, then the urban maintenance and construction tax and education surcharge will also be overpaid. What should I do?
(2) Business processing
At present, there is no relevant tax refund policy for prepaid taxes, so you can refer to the relevant policies and regulations of the Tax Administration Law.
The tax authorities shall immediately refund the tax paid by taxpayers in excess of the payable amount after discovering it; 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.
Whether it can be refunded or not can only be communicated and coordinated with the local tax authorities.
Two, there is overpayment of "value-added tax".
(1) Description of the situation
General taxpayer enterprises that provide construction services, sell or lease real estate in different places (not in the same area as the place where the institution is registered) need to pay VAT in advance to the place where the service occurs when the business occurs or when the advance payment is received, and declare and pay taxes at the place where the institution is located.
When an enterprise declares and pays taxes in the place where the institution is located, if the enterprise has more input credits or more taxes paid in advance, there will be no need to pay VAT when declaring and paying taxes.
When this happens, it is possible that the enterprise will continue to prepay the value-added tax with the business. Will there be more and more taxes retained or prepaid? What should I do when this happens?
(2) Business processing
If the general taxpayer provides construction services across provinces (autonomous regions, municipalities directly under the Central Government or cities under separate state planning) or sells or rents real estate that is not in the same province (autonomous regions, municipalities directly under the Central Government or cities under separate state planning) as the place where the institution is located, and the tax payable calculated at the place where the institution is located is less than the prepaid tax, and the difference is large, State Taxation Administration of The People's Republic of China will notify the provincial tax authorities where the construction services occur or where the real estate is located to suspend the prepayment of value-added tax for a certain period of time.
Have you done the work?
Third, there is an overpayment of "stamp duty"
(1) Description of the situation
If the company fails to perform an order or contract when signing it, it shall apply a decal at the time of signing the contract in accordance with the relevant provisions of the Provisional Regulations on Stamp Duty, and go through the tax payment formalities. Therefore, no matter whether the contract is fulfilled or not, it will be affixed in accordance with the regulations.
Then, what should I do if the unfulfilled contract has been stamped with stamp duty?
(2) Business processing
According to the relevant provisions of "Regulations on Stamp Duty Management (Trial)", those who have already paid stamp duty and affixed more stamps may not apply for tax refund or offset.
It is expressly stipulated that it cannot be returned, so be careful when signing a contract or order!
Four, the occurrence of overpayment of "personal income tax".
(1) Description of the situation
For individual investors, when transferring equity, if the transfer contract is completed, the equity has been registered for change, and the income has been realized, the income from equity transfer obtained by the transferor shall be subject to personal income tax according to law.
If, after the transfer, both parties sign and implement an agreement to dissolve the original equity transfer contract and return the equity for various reasons, can the individual income tax on the equity transfer already paid be refunded?
(2) Business processing
According to the relevant provisions of individual income tax, after the transfer, both parties sign and execute an agreement to dissolve the original equity transfer contract and return the equity, which is another equity transfer, and the individual income tax levied on the previous transfer will not be returned.
It is expressly stipulated that you can't refund, so you must be cautious when transferring equity, and you can't joke like a child!
V. The company cancels the situation of "no refund for retention"
(1) Description of the situation
If the company cancels its tax registration due to bankruptcy, bankruptcy, dissolution or suspension of business, the amount of tax that has not been deducted from its initial inventory and the amount of input tax that is not deducted after taxation is greater than the amount of output tax (that is, the tax allowance).
Can I apply for a tax refund when I cancel?
(2) Business processing
According to the relevant provisions of value-added tax, when a general taxpayer cancels or is disqualified as a general taxpayer during the counseling period and turns into a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax allowance will not be refunded.
Therefore, enterprises that have retained their income must carefully handle the cancellation business of enterprises!
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