(1) Scope of examination and approval

1. Local tax bureaus of all districts (including Shekou Local Tax Bureau, the same below)

(1) Policy tax refund for taxpayers within the scope of collection and management;

(2) Incorrect tax refund caused by negligence of local tax bureaus in each district;

(3) Tax refund caused by the taxpayer's error in filling in the declaration form, calculation error, tax item and tax rate error, etc. ;

(four) the enterprise income tax within the scope of collection and management (including the income tax of foreign-invested enterprises and foreign enterprises, the same below) shall be settled and repaid;

(5) Taxpayers apply for refund of the tax overpaid by the entrusted collection unit and taxpayers who engage in construction and installation services or develop and sell real estate across regions apply for refund of the business tax paid by the tax collection administration where the project or project is located in the current year and the tax refund of various taxes already collected;

(6) The tax refund should be found in the inspection.

2 inspection bureaus (including the first, second, third, fourth, fifth, sixth and seventh inspection bureaus, the same below)

(1) Policy tax refund for taxpayers within the scope of collection and management;

(two) the enterprise income tax within the scope of collection and management;

(3) Tax refund caused by the taxpayer's error in filling in the declaration form, calculation error, tax item and tax rate error, etc. ;

(4) The tax refund should be found in the inspection;

(5) Tax refund for reinvestment by foreign investors.

(2) Policy tax rebate

Taxpayers should apply for tax refund to the tax publicity and consultation window of the competent tax bureau (institute) and provide the following information: 1. Approval Form for Tax Refund Application (ZS052);

2. Original and photocopy of the tax return;

3. The original and photocopy of the tax payment certificate and other tax payment certificates;

4. The original and photocopy of the tax authorities' approval to enjoy the relevant preferential tax policies or the original and photocopy of the applicant's approval to purchase domestic equipment for tax deduction;

5. A written application of the taxpayer or other explanatory materials.

The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the copy provided by the taxpayer with the words "audited in conformity with the original", stamp the words "tax refund has been applied" on the original tax payment certificate, fill in the "tax document acceptance receipt" and return it to the taxpayer together with all the original documents.

(3) enterprise income tax settlement and repayment.

Taxpayers should apply for tax refund to the tax publicity and consultation window of the competent tax bureau before the end of April of the following year (the end of May for foreign-funded enterprises and foreign enterprises), and provide the following information:

1. Tax Refund Application Approval Form;

2. The original and photocopy of the tax payment certificate and other tax payment certificates;

3. The original and photocopy of the taxpayer's final accounting statement, income tax prepayment declaration form and year-end declaration form;

4. A written application of the taxpayer or other explanatory materials.

The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the copy provided by the taxpayer with the words "audited in conformity with the original", stamp the words "tax refund has been applied" on the original tax payment certificate, fill in the "tax document acceptance receipt" and return it to the taxpayer together with all the original documents. (four) found in the inspection should be returned.

If the tax bureau finds that a tax refund should be made during the tax inspection, it shall notify the taxpayer to fill in the Tax Refund Application Approval Form at the same time when it delivers the Decision on Tax Treatment (in duplicate), and apply for a tax refund at the tax publicity and consultation window of the tax bureau together with the Decision on Tax Treatment and the following relevant materials.

Relevant documents and materials that taxpayers should provide to the tax publicity window:

1. Original and photocopy of tax treatment decision;

2. Original and photocopy of tax payment certificate;

3. Approval form for tax refund application;

4. Other materials required by the tax authorities.

The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the copy provided by the taxpayer with the words "audited in conformity with the original", stamp the words "tax refund has been applied" on the original tax payment certificate, fill in the "tax document acceptance receipt" and return it to the taxpayer together with all the original documents.

(5) Wrong tax refund.

Taxpayers should apply for tax refund to the tax publicity and consultation window of the tax administration bureau (Institute) and provide the following information:

1. Tax Refund Application Approval Form;

2. The original and photocopy of the tax payment certificate and other tax payment certificates;

3. Original and photocopy of the declaration form;

4. A written application of the taxpayer or other explanatory materials; The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the copy provided by the taxpayer with the words "audited in conformity with the original", stamp the words "tax refund has been applied" on the original tax payment certificate, fill in the "tax document acceptance receipt" and return it to the taxpayer together with all the original documents.

(6) Taxpayers apply for tax refund due to errors in filling in the declaration form, calculation, application of tax items and tax rates, etc.

Taxpayers should apply for tax refund to the tax publicity and consultation window of the competent tax bureau (institute), and provide the following information:

1. Tax Refund Application Approval Form;

2. The original and photocopy of the tax payment certificate and other tax payment certificates;

3. Original and photocopy of the declaration form

4. A written application of the taxpayer or other explanatory materials;

The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the copy provided by the taxpayer with the words "audited in conformity with the original", stamp the words "tax refund has been applied" on the original tax payment certificate, fill in the "tax document acceptance receipt" and return it to the taxpayer together with all the original documents.

(7) Taxpayers apply for refund of overpaid taxes after entrusting tax collection units, and taxpayers who engage in construction and installation services or develop and sell real estate across regions apply for refund of business tax paid by the tax collection administration where the project or project is located and the attached taxes.

Taxpayers should apply for tax refund to the tax publicity and consultation window of the tax administration bureau (Institute) and provide the following information:

1. Tax Refund Application Approval Form (ZS052); 2. The original and photocopy of the tax payment certificate and other tax payment certificates;

3. Original and photocopy of the declaration form;

4. A written application of the taxpayer or other explanatory materials;

The tax publicity and consultation window shall check the documents and certificates submitted by taxpayers and accept them if they are correct. Stamp the photocopy provided by the taxpayer with the words "audited and consistent with the original", and stamp the original tax payment voucher with the words "applied for tax refund". If a production enterprise, a packaging enterprise or a software product production enterprise has been operating for five years, the enterprise income tax paid for the reinvested part will be refunded at the rate of 80%. If the reinvestment is less than 5 years and the investment is withdrawn, the refunded enterprise income tax shall be recovered. For this kind of reinvestment tax refund, you can refer to the procedures for reinvestment tax refund for foreign investors, and the competent tax bureau will report it to the Enterprise Income Tax Office of the Municipal Bureau for review after preliminary examination, and then go through the tax refund procedures for reinvestment tax refund for foreign investors after approval.