Just provide the paid tax bill, the declared annual income tax return and the tax refund application form.

Article 51 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management stipulates: "Taxes paid by taxpayers in excess of the taxable amount shall be refunded immediately after being discovered by the tax authorities;

If a taxpayer finds out within three years from the date of final settlement of the tax, he may request 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. "

Paragraph 2 of Article 78 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates: "The tax refund for overpayment of taxes and interest on bank deposits in the same period as stipulated in Article 51 of the Law on the Administration of Tax Collection does not include settlement tax refund, export tax refund and various tax reductions and exemptions."

Extended data

There are two main ways to implement export tax rebate:

1. The export goods of foreign trade enterprises are exempted from tax refund, that is, the export goods are exempted from value-added tax in the sales process, and the value-added tax paid by the export goods in the early production and circulation process will be refunded;

2. Goods exported by production enterprises on their own account or on commission shall be exempted from credit and tax refund. Export goods are exempt from value-added tax, and the value-added tax contained in raw materials and packaging materials purchased by export goods is allowed to be deducted from the taxable amount of domestic goods, and the tax refund will be given for the unpaid part.

Export tax rebate should be managed in a planned way. The Ministry of Finance arranges the export tax rebate plan in the central budget every year, and issues it to all provinces (autonomous regions and municipalities) jointly with State Taxation Administration of The People's Republic of China. Tax refund beyond the plan is not allowed, and the plan of the current year shall not be carried forward to the next year.

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