When applying for tax refund, you should bring and submit the following materials as required:
1, one original and one copy of the tax payment certificate (the original shall be returned to the taxpayer after verification);
2. A copy of the Individual Income Tax Detailed Declaration Form during the wrong tax payment period;
3 "Tax Refund (Refund) Application Form" (Application Form for Wrong Payment of Tax Refund by Enterprises) in quadruplicate;
4. If applying for tax refund, the reasons for applying for tax refund and the amount of tax refund shall be indicated;
5. Copy of salary receipt or bank payment;
6. A copy of the employee employment contract;
7. If the tax is paid by mistake due to reasons such as firm and website, a "Statement of the Situation" issued by the above-mentioned unit shall be attached;
8. Other relevant documents and materials required by the tax authorities. (Taxpayers should promise that the information and contents provided above are true, reliable and complete; All copies shall be stamped with the official seal and in a4 format. The form should be filled in black ink, and the foreign language materials should be accompanied by translations).
Legal basis:
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, 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.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.