Here's an example: Shenzhen local tax is wrongly charged and overpaid for tax refund deduction.

I. Business Category: Collection

Two. Business overview: Overpayment by mistake refers to the tax that should be returned to taxpayers due to wrong collection by tax authorities or wrong payment by taxpayers, including: wrong payment of tax refund, investigation and adjudication of tax refund, and wrong collection of tax refund.

Three. Policy basis: Notice of Shenzhen Local Taxation Bureau on Printing and Distributing the Administrative Provisions on Tax Refund and Credit (for Trial Implementation)

Four. Time limit for final settlement by tax authorities: 10 working days.

Verb (abbreviation for verb) program

1, taxpayers prepare materials and submit them to the tax service window of the competent district bureau (institute)

2. Review by tax authorities

3, the taxpayer within the prescribed time limit to the competent district bureau (the) tax service window to receive the results.

Additional materials of intransitive verbs

1.SB032 "Tax Refund Application Form" 2. Copy of tax registration certificate (company) and ID card (individual) 3. Copy of business license (no need for individuals) 4. Copy of tax payment certificate and other tax payment certificates (correct and incorrect tax payment certificates should be provided and the original should be checked) 5. Copy of tax treatment decision (original inspection) (applicable to tax refund investigation). 6. A written application of the taxpayer or other explanatory materials. Copy of declaration form (optional) 8. Copy of power of attorney and business registration certificate of non-resident enterprise (required for non-resident to withhold and pay taxes) 9. Copy of vehicle driving license (travel tax refund) 10. Other materials required by the tax authorities;

Seven. Handling method: in the lobby.

The specific processing steps are as follows:

The tax collector prepares the materials and goes to the collection hall of the District Local Taxation Bureau for handling? Materials to be prepared: 1. 2 originals (in quadruplicate) of the tax refund (credit) application form stamped with the official seal. Original application report 3. Original and photocopy of tax registration certificate (with official seal) 4. Original and photocopy of payment book or tax payment certificate or bank tax payment system receipt (copy stamped with official seal).

After the taxpayer's information is prepared, he will go to the collection hall of the District Local Taxation Bureau to accept the document, and the front desk administrator of the collection hall will give the document acceptance receipt.

It is estimated that the taxman will receive the receipt notice from the local taxation bureau on his mobile phone within 60 working days after receiving the documents, and the taxman will return to the collection hall to receive the approved documents?