1, the final settlement and settlement of the tax refund shall be carried out with the final settlement document and tax payment receipt. Obtain the Approval Form for Tax Refund from the competent tax authorities, fill it out truthfully and submit it to the competent tax authorities for examination and approval.

2, that is due to technical errors caused by the wrong tax refund; Tax rebates such as final settlement, tax reduction and exemption, policy adjustment and tax rate adjustment formed in the process of collection shall be examined and approved by the tax authorities at the county level.

3, by the taxpayer to fill in the "tax refund application form (or tax refund declaration form)", reported to the grass-roots tax authorities for examination and approval, and then by the tax agent to fill in the "income refund book" and sent to the state treasury for refund; For taxpayers who do not need to apply for tax refund, the grass-roots tax authorities directly report to the county-level tax authorities for review according to the relevant credentials (such as income tax return, tax treatment decision, tax ticket review error handling table, etc.). ), and then the tax accountant fills in the "income refund book" and sends it to the state treasury for refund.