In the process of production and operation, enterprises often pay more taxes. Because financial personnel do not understand tax policies well enough and cannot use them well, what should we do? Today, Mander Enterprise Services Let me tell you about the major businesses that are most likely to cause "overpayment of taxes" in enterprises. I hope it will attract your attention.

1. The situation of overpaying "urban construction tax and education surcharge"

(1) Description of the situation

Continuing from the first description of the situation in this article, pay tax If a person provides construction services, sells or leases real estate across regions, he shall prepay VAT at the place where the construction services occur and the real estate is located, based on the amount of prepaid VAT as the basis for tax calculation, and shall be based on the urban maintenance and construction of the place where the prepaid VAT is located. The applicable tax rate and education fee surcharge rate shall be calculated locally and the urban maintenance and construction tax and education fee surcharge shall be paid.

Therefore, if an enterprise prepays too much value-added tax, then the urban maintenance and construction tax and education surcharge will also be overpaid. What should we do?

(2) Business processing

Currently there is no relevant tax refund policy for prepaid taxes. You can refer to the relevant policy provisions of the "Collection and Administration Law".

If a taxpayer pays more than the tax payable, the tax authority shall immediately refund it upon discovery; if the taxpayer discovers it within three years from the date of settlement of tax payment, the taxpayer may request the tax authority to refund the overpayment. The tax plus bank deposit interest for the same period shall be refunded immediately by the tax authorities after timely verification; if it involves withdrawal from the treasury, it shall be refunded in accordance with the provisions of laws and administrative regulations on treasury management.

Whether it can be refunded depends on communication and coordination with the local tax authorities.

2. The situation of overpayment of "value-added tax"

(1) Description of the situation

General taxpayer enterprises in different places (different from the place of registration of the institution) If the company provides construction services, sells or leases real estate in the same region), when the business occurs or when advance payments are received, the value-added tax needs to be paid in advance to the place where the services are performed, and the tax declaration is made at the location of the institution.

When an enterprise declares tax at the place where the institution is located, if the enterprise has a large input credit or prepays a large amount of tax, it will appear that it does not need to pay value-added tax in the tax declaration.

When this happens, it is possible that the company will continue to prepay value-added tax as the business occurs. Will there be more and more input tax retained or prepaid? What should we do when this situation occurs?

(2) Business processing

General taxpayers provide construction services or sales or leasing across provinces (autonomous regions, municipalities or cities under separate state planning) If the real estate acquired is not in the same province (autonomous region, municipality or city with separate state planning) as the location of the institution, and when the tax is declared at the location of the institution, the calculated tax payable is less than the amount of prepaid tax, and the difference is large, the State Administration of Taxation shall notify the construction company The provincial tax authorities in the place where the service takes place or where the real estate is located shall suspend the prepayment of value-added tax for a certain period of time.

Have you done this work?

3. The situation of overpaying "stamp duty"

(1) Description of the situation

When a company signs an order or contract with an external party, if it fails to perform it, in accordance with the relevant provisions of the Interim Regulations on Stamp Duty, the company must stamp the stamp when the contract is signed and complete the tax payment procedures. Therefore, regardless of whether the contract is honored or whether it can be honored on time, the sticker will be applied in accordance with the regulations.

So, what should we do if stamp duty has been affixed to an unfulfilled contract?

(2) Business processing

According to the "Stamp Duty Management Regulations (Trial)" 》Relevant regulations stipulate that no tax refund or credit shall be applied for the stamp duty that has been paid and if more than one stamp tax stamp is affixed.

It is expressly stipulated that refunds are not allowed, so you must be cautious when signing a contract or order!

4. Overpayment of "personal income tax" occurs

(1 ) Description of the situation

For individual investors, when transferring equity, if the transfer contract has been completed, the equity change has been registered, and the income has been realized, the transferor shall pay personal income tax in accordance with the law on the equity transfer income. Already paid.

If after the transfer is completed, due to various reasons, both parties sign and execute an agreement to terminate the original equity transfer contract and return the equity. Can the personal income tax paid on the equity transfer be refunded?

(2) Business processing

According to the relevant provisions of personal income tax, after the transfer is completed, the parties involved sign and execute an agreement to terminate the original equity transfer contract and return the equity, which is another equity transfer. , the personal income tax collected on the previous transfer will not be refunded.

It is expressly stipulated that no refund is allowed, so when transferring equity, you must be cautious and not act like a child joking!

5. Situation in which the company cancels and "the retained balance cannot be refunded"

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(1) Description of the situation

If a company cancels its tax registration due to bankruptcy, closure, dissolution, or suspension of business, the taxes that have not yet been deducted from its opening inventory, as well as the taxes that appear after the tax The input tax amount is greater than the output tax amount and is less than the deductible portion (i.e., the remaining tax credit amount).

Can I apply for a tax refund when deregistering?

(2) Business processing

According to the relevant regulations on value-added tax, the tutoring period for general taxpayers to be deregistered or canceled is generally When the taxpayer's qualifications are changed to a small-scale taxpayer, the input tax on its inventory will not be transferred out, and the remaining tax credit will not be refunded.

Therefore, companies with input credits must handle the company’s cancellation business carefully!

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