We have also encountered this situation. We overpaid the income tax last year (13), and the balance can be transferred to 14 to offset the income tax of 14. /kloc-When it was declared in June of 0/5, we thought it was all right. Later, the administrator kept urging us to pay this income tax. We explained the situation repeatedly, and he also recognized it, but the tax bureau system did not. Finally, I went to the tax hall of the tax bureau to explain the situation. The staff entered the relevant data on the computer and printed a notice for me. This is the end. According to the notice, we also paid a late fee.

Through this operation, it is concluded that if you pay all the taxes declared in the current month, there will be no problem. If you want to use the tax overpaid in the past to deduct the contingent tax benefits, you must go through the formalities in the tax hall of the tax bureau before you can complete the declaration. Otherwise, it will be regarded as tax arrears, and the late payment fee will be calculated from the deadline for filing.