However, if you miss the tax refund application time for special reasons, such as illness, business trip and other reasons, you can apply to the tax authorities for an extension. The tax department will review it according to the specific situation and give it a certain grace period. However, this kind of extension application is not common, and sufficient evidence and explanation are needed.
Operation process of enterprises applying for enterprise income tax refund;
1, log in to State Taxation Administration of The People's Republic of China Shanghai Electronic Taxation Bureau, click the "I want to do tax" section on the home page, and select "General Tax Refund Management".
2. Find the "Application for Tax Refund (Final Settlement)" and enter the application page to apply normally.
3. Confirm that the original tax payment and tax refund application are correct, fill in the relevant columns according to the actual situation of the enterprise, and finally pull to the bottom of the page and click "Next".
4. Please confirm that the information of the tax refund bank is correct, and click "Confirm".
5. In the module of submitting attached materials, there is no need to upload attached materials for this matter. Please click "Next" directly.
6. Click "Submit".
7. According to the actual situation, choose whether to notify by SMS; After reading the statement information, click "Confirm".
8. The business was successfully handled.
To sum up, if you miss the tax refund application time, it is recommended to consult the tax authorities in time to understand the specific situation and solutions. At the same time, it is also recommended to know the relevant policies and regulations in advance to avoid missing important tax benefits and rights.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article
The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.