First, the scope of tax refund.

According to the provisions of the Tax Administration Law, as long as taxpayers pay more taxes, they can get a tax refund. Taxpayers' calculation errors will lead to overpayment of taxes, as well as incorrect application of tax items and tax rates. Tax authorities make mistakes in the application of the tax law, or in order to strengthen the management of tax collection, taxpayers are required to pay taxes in full according to the amount of tax payable, and after verifying that taxpayers meet certain preferential policies, some tax refunds should be returned, such as some policies of first collecting and retreating. This will also cause taxpayers to pay more taxes. These are all within the scope of retreat.

Taxpayers need to accurately grasp the meaning of "refund of overpaid taxes plus deposit interest for the same period". At the same time, it is a new content of the new tax administration law to refund the taxpayer's deposit interest for the same period, but not all overpaid taxes can be required to refund the deposit interest for the same period. According to the regulations, the settlement tax rebate, export tax rebate and various tax reduction and exemption tax rebates formed by paying taxes in advance according to law cannot be added with deposit interest for the same period. Obviously, many enterprises have a large number of export tax rebates that should be refunded. No matter how long the tax refund is delayed, you can't add deposit interest for the same period. The increased interest is calculated according to the deposit interest rate and overpayment tax stipulated by the People's Bank of China on the day when the tax authorities issue the "Income Refund Book". The interest-bearing time starts from the date when the taxpayer settles the tax and ends on the date when the tax authorities issue the Income Refund Letter.

Second, there is a time limit for the refund of overpaid taxes.

According to the provisions of the Tax Administration Law, the tax authorities shall immediately refund the overpaid tax. In other words, no matter how long the taxpayer overpays, as long as it belongs to the tax authorities, it should be returned to the taxpayer; Taxpayers find that there is a three-year time limit for overpaying taxes. Therefore, when taxpayers find themselves paying more taxes after more than three years, they must let the tax authorities find out for themselves through planning, otherwise they will not be able to refund taxes.

Specific procedures for tax refund

For non-small overpayment of tax refund and refundable interest, the tax authorities shall issue an "income refund book" and send it to the state treasury for refund. The specific procedures for tax refund and refundable interest are as follows:

1. Taxpayers should receive a tax refund application form in triplicate from the competent tax authorities within the prescribed time limit, fill it out and submit it to the competent tax authorities.

2. The competent tax authorities shall review the taxpayer's tax refund application and overpaid warehousing certificate (payment book) and report it to the tax authorities at or above the county level for examination and approval.

3. After the tax authorities at or above the county level audit, a copy of the tax refund application form will be returned to the taxpayer; The competent tax authorities as an attachment to the tax refund certificate; A copy shall be kept by the competent department of the tax authorities at or above the county level.

4. The competent tax authorities shall fill in the tax refund letter according to the tax refund application form approved by the higher tax authorities, and the taxpayer shall go through the tax refund formalities with the local treasury on the basis of the tax refund letter.

Taxpayers' overpayment of taxes and interest payable shall be directly returned to the applicant's bank account by the state treasury. If it is necessary to refund the cash payment, the tax authorities shall stamp the "Refund of Cash" on the tax revenue refund book, and the taxpayer shall go through the refund formalities at the designated national treasury with his ID card and the original copy of the payment book, and the designated national treasury will transfer the money to the original receiving bank, and the taxpayer will receive the refunded cash from the original receiving bank.

The above small series introduces whether you can apply for tax refund. We need to know the scope of tax refund for overpayment. You can follow the above operation according to the actual situation of the enterprise. We must pay attention to this point, which is often encountered in enterprise operation. Everyone must strictly abide by the rules. The above is all the contents compiled by Bian Xiao. Thank you very much for reading!