1. If the business tax is lower than the business tax threshold and the tax has been invoiced, it is a tax refund by mistake, and the tax refund formalities shall be handled according to the tax guide for tax refund by mistake.

II. Procedures for tax refund

(a) provide the following information:

1, Tax Refund Application Approval Form;

2. The original and photocopy of the tax payment certificate and other tax payment certificates;

3. Original and photocopy of the declaration form;

4. The taxpayer applies in writing.

(2) Procedures

1, window acceptance (taxpayer receives acceptance notice)

2, tax personnel audit

3, the relevant departments for approval

4, transferred to the state treasury tax refund

5. Taxpayer's bank account receives tax, over.

Third, the tax refund is wrongly levied. The tax authorities shall immediately refund the tax paid by taxpayers in excess of the payable amount after discovering it; If a taxpayer finds out within three years from the date of settlement and payment of taxes, he may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund them after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.