Taxes can be refunded after the invoices are invalidated, and enterprise managers can bring the invoices that need to be invalidated, copies of business licenses, official seals, special seals for invoices and forms required by the tax authorities to the front desk of the tax authorities for tax refund.

Or log in to the tax system to fill in the invalid information and apply for tax refund. If an enterprise fails to go through the formalities of tax refund after the invoice is invalidated, it may also negotiate with the competent tax authorities to take the prepaid value-added tax as a deduction item in the value-added tax return and the additional tax return.

Among them, the prepaid value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge can be refunded after the enterprise invoice is invalidated.

Article 2 of the Individual Income Tax Law imposes individual income tax on the following personal income:

(1) Income from wages and salaries.

(2) Income from remuneration for labor services.

(3) Income from remuneration for manuscripts.

(4) Income from royalties.

(5) Operating income.

(6) Income from interest, dividends and bonuses.

(7) Income from lease of property.

(8) Income from property transfer.

(9) Accidental income.