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Where can the electronic tax bureau apply for tax refund?
1. Log in to the electronic tax bureau, click "Export Tax Refund Management" under the "I want to do tax" module, and click "Online declaration" to enter the declaration interface.

2. Collect detailed data, click the "New" button, and enter information such as customs declaration and invoice in the interface.

3. Check the data (click Tax Refund Declaration, Data Declaration and Data Check).

4. Generate a summary with one click.

5. Generate declaration data.

6. Click on the remote declaration.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 51 If a taxpayer overpays taxes, the tax authorities shall refund them immediately after discovering it. If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Article 52 If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee will be charged.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.