In addition to calculation errors, the reasons for overpaying taxes include the following aspects: 1. Tax reduction and exemption (including "tax refund");

2. Handling the liquidation and settlement of tax refund in advance according to law;

3. Incorrectly collecting tax rebates, late fees and fines;

4. Other tax rebates, late fees and fines;

5. Receivable interest and other tax refunds.

There are three ways to pay more taxes. Path 1: The tax authorities should refund the tax overpaid by taxpayers who apply for tax refund according to law.

According to Article 5 1 of the Tax Administration Law, if the tax paid by the taxpayer exceeds the taxable amount, it shall be refunded immediately after it is discovered by the tax authorities;

If a taxpayer finds out within 3 years from the date of final settlement of the tax, he may ask the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification;

If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Path 2: Paying tax payable is a process of reduction, and overpayment of tax is generally handled by paying tax first and then refunding tax.

If the enterprise income tax is overpaid, according to Article 11 of Guo Shui Fa [2009] No.79, if the enterprise income tax paid in advance by the taxpayer exceeds the tax payable in the tax year, the competent tax authorities shall refund the tax in time in accordance with the relevant provisions, or deduct the enterprise income tax payable in the next year with the consent of the taxpayer.

In other words, the overpaid tax can be used to deduct the tax in the following years, and it will be deducted when the quarterly enterprise income tax return 16 is paid in advance. When the annual tax return is settled, the deduction will be filled in line 37 of the main table, "Deduction of previous annual income tax overpaid this year".

Route 3: Paying the tax arrears According to Article 79 of the Detailed Rules for the Implementation of the Tax Administration Law and the Notice on Issues Concerning Deducting the Tax Arrears with Tax Refunds (Guo Shui Fa [2002]150), if a taxpayer has both tax refunds and tax arrears, the tax authorities can deduct the tax refunds and interest first;

If there is a balance after deduction, the tax will be refunded.

However, it should be noted that the so-called tax arrears must meet two conditions, and the tax authorities have declared data and have exceeded the prescribed tax payment period.

Whether the tax levied by an enterprise can be deducted depends on whether the tax has passed the tax enforcement link and whether certain procedures have been fulfilled, and it has been declared overdue in the tax system, resulting in corresponding late fees.

Only when the overdue tax forms a supplementary tax can the overpaid tax be directly offset.

If the overdue tax has not yet formed tax arrears, it cannot be deducted.

Second, the tax cancellation, the tax system shows that we paid more taxes, what should I do?

Be sure to return it! The consequences of not paying back are a bit depressing: the local tax will not cancel you until your boss is blacklisted: an abnormal household.

The practice of local tax is to pay "cancellation of tax settlement".

There are also some coordination problems between local tax and national tax: you paid taxes in the national tax, but the local tax has never been found! So pay the money quickly. The most you can do now is to pay taxes. There is no reason to add your late fee and impose a fine on the local tax.

3. Can I apply for tax refund for the overpaid stamp duty?

The "three-self" payment method of self-calculation, self-purchase of flowers and self-decal is the main payment method of stamp duty, and it is impossible to apply for tax refund under this "three-self" tax payment situation.

Article 24 of the current Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that "those who affix more stamps may not apply for tax refund or deduction".

Those who pay more stamp duty on schedule may apply to the local tax authorities, submit relevant evidential materials and apply for tax refund or deduction.

Article 51 of the Law on the Administration of Tax Collection stipulates that if the tax paid by a taxpayer exceeds the tax payable, the tax authorities shall refund it immediately after discovering it;

If a taxpayer finds out within 3 years from the date of final settlement of tax payment, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall refund it immediately after timely verification.

In fact, the tax authorities in some areas have made it clear that the overpaid stamp duty under the tax payment method can be refunded or deducted through official documents or 12366 consultation.

4. The stamp duty paid in165438+10 is duplicate. Is it due next month or next year, or can I return it?

Tax refund is particularly complicated. I advise you not to refund the tax. Do you declare in the form of summary payment or self-applique?

If it is a declaration, you can change the details of the declaration.

If it is self-applique, the flowers can be directly attached to other contracts.

But it's usually those days, and New Year's Eve will be more troublesome.

5. What should I do if I declare stamp duty and pay more tax?

First of all, we must correct the wrong declaration. During the collection period, we can correct ourselves in the electronic tax bureau, but we can't correct ourselves in the tax bureau.

The corrected overpayment can be refunded or offset in the next declaration.

6. What should I do if I pay more stamp duty?

You can apply for a tax refund.

Contact the tax official in charge of your enterprise. The general procedure is as follows: 1. Application-application for refund of stamp duty.

2. Two original tax bills. Copy of the business license of the enterprise.

4. Seal of legal person and seal of legal representative. The tax collector card fills in the form in the tax hall, and the tax controller and the director in charge sign it, and then you can apply for tax refund.

7. When the company cancelled, it was found that it had overpaid stamp duty. When applying for tax refund, the tax bureau said it would return the money to the bank account, but the account has been cancelled.

First of all, stamp duty is usually non-refundable unless you use a payment slip instead of a decal.

Secondly, the tax refund can only be refunded to the bank account, and certainly cannot be cashed.

Usually, the bank account can only be cancelled after the company cancels. There seems to be something wrong with you closing your account first.

8. I revised the May statement in July, resulting in an overpayment of 3,088.33 yuan. In August, when I filed my application, some statements were automatically closed, but I applied.

Answer: The data I changed in the declaration system will not be changed. If I made a mistake in May, I need to make a correction declaration, and then I need to find a special administrator to sign and seal it, and then I can correct the data in the system by going to the tax hall to make a correction declaration. In August, I can deduct the overpaid tax.