First, the format is as follows:
1. Taxpayer: Fill in the full name of the tax refund applicant, without abbreviations.
2. Code of tax registration certificate number: fill in the seven-digit computer code of the tax refund applicant.
3. Economic nature: fill in the economic nature of the enterprise registered on the tax registration certificate of the tax refund applicant.
4. Opening bank: fill in the name of the opening bank registered on the tax registration certificate of the tax refund applicant.
5. Account number: fill in the deposit account number of the payer (person) in the bank.
6. Tax Type: fill in the name of the tax type for tax refund application.
7. Tax payment time: fill in the tax payment period or tax calculation period of the tax type applying for tax refund.
8. Tax payment time: fill in the time when the tax applied for tax refund was first paid to the bank.
9. Amount: fill in the tax amount for tax refund application.
10. Reasons for applying for tax refund: The contents to be filled in include: reasons and basis of tax refund, original tax payment and tax amount, calculation of tax refund amount, date of filling in the form, etc.
Second, the time limit for applying for tax refund.
According to Article 5 1 of People's Republic of China (PRC) Tax Administration Law, the tax paid by taxpayers in excess of the taxable amount shall be refunded immediately after being discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall immediately refund it after timely investigation; Those involved in withdrawing the treasury shall be returned in accordance with the provisions of laws and administrative regulations on treasury management. Remember to apply for tax refund within three years from the date of tax settlement.
Three. Provisions on tax relief
If you feel that the tax refund is troublesome, you can also use the tax refund to offset the unpaid tax first. According to Article 79 of the Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC), if a taxpayer has both tax refund and tax arrears, the tax authorities may first deduct the tax refund and interest from the tax arrears; If there is a balance after deduction, it shall be returned to the taxpayer.
Four, the taxpayer is the abbreviation of "taxpayer". Also known as "taxpayers". Refers to the units and individuals with direct tax obligations as stipulated in the tax law. One of the basic elements of the tax system. Every tax needs a corresponding taxpayer. For example, product tax is paid by units and individuals engaged in the production, operation and import of taxable products in China. For another example, the income tax of state-owned enterprises is paid by state-owned enterprises that implement independent economic accounting; If the joint venture distributes the income first, the investor is the taxpayer, and so on.
5. Taxpayers refer to the units or individuals that have direct tax payment obligations as stipulated in the tax law. Every tax has its own taxpayer. Who is the taxpayer is generally determined with the determination of the tax object. For example, in the individual income tax law, the taxpayer is an individual with wages and salaries, the taxpayer of property tax is the owner or user of property rights, and the deed tax is based on the real estate with changed ownership.