1. overpay "urban construction tax and education surcharge"
(1) Description of the situation
In accordance with the provisions of the first paragraph of this article, taxpayers who provide construction services and sell and lease real estate across regions shall pay the urban maintenance and construction tax and education surcharge on the spot according to the applicable tax rate of urban maintenance and construction tax where the construction services occur and the real estate is located.
Therefore, if enterprises pay more value-added tax, then urban maintenance and construction tax and education surcharge will also be paid more. What should I do?
(2) Business processing
At present, there is no relevant tax refund policy for prepaid taxes, so you can refer to the relevant policies and regulations of the Tax Administration Law.
Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; 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.
Whether the tax refund can be made can only be communicated and coordinated with the local tax authorities.
Second, the "value-added tax" was overpaid.
(1) Description of the situation
General taxpayer enterprises that provide construction services and sell or lease real estate in different places (not in the same area as the place where the institution is registered) need to pay VAT in advance to the place where the services occur when the business occurs or when the advance payment is received, and declare and pay taxes at the place where the institution is located.
When an enterprise declares and pays taxes at the place where the institution is located, if the enterprise has a large amount of input tax or a large amount of tax paid in advance, it is not necessary to pay VAT when declaring and paying taxes.
When this happens, it is possible for enterprises to continue to prepay value-added tax with their business. Will more and more taxes be retained or paid in advance? What should I do in this situation?
(2) Business processing
If a general taxpayer provides construction services across provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) or sells or rents real estate that is not in the same province (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) as the location of the institution, and the tax payable calculated at the location of the institution is less than the prepaid tax, and the difference is large, State Taxation Administration of The People's Republic of China will notify the provincial tax authorities where the construction services occur or where the real estate is located to suspend the prepaid value-added tax within a certain period.
Have you finished your work?
Third, the "stamp duty" was overpaid.
(1) Description of the situation
If the company fails to perform the order or contract, it shall apply for decals when signing the contract and go through the tax payment formalities in accordance with the relevant provisions of the Provisional Regulations on Stamp Duty. Therefore, whether the contract is fulfilled or not, it will be posted according to the regulations.
Then, what if the unfulfilled contract has been stamped with stamp duty?
(2) Business processing
According to the relevant provisions of the Regulations on Stamp Duty Management (Trial), those who have paid stamp duty and stamped with multiple stamps may not apply for tax refund or deduction.
There is an express stipulation that it cannot be returned, so be careful when signing a contract or order!
Four, the occurrence of overpayment of "personal income tax".
(1) Description of the situation
For individual investors, when transferring equity, if the transfer contract has been completed, the equity has been registered for change, and the income has been realized, the income from equity transfer obtained by the transferor shall be subject to personal income tax according to law.
If, after the transfer, both parties sign and execute an agreement for various reasons to terminate the original equity transfer contract and return the equity, can the individual income tax already paid for the equity transfer be refunded?
(2) Business processing
According to the relevant provisions of personal income tax, after the transfer, both parties signed and executed an agreement to terminate the original equity transfer contract and return the equity, which belongs to the second equity transfer, and the personal income tax levied on the previous transfer will not be returned.
It is expressly stipulated that there can be no refund, so the equity transfer must be cautious, and you can't joke like a child!
Verb (abbreviation of verb) The situation that the company cancels the "retention without refund"
(1) Description of the situation
If a company cancels its tax registration due to bankruptcy, bankruptcy, dissolution, suspension of business, etc., the tax amount not deducted from its initial inventory and the input tax amount not deducted after tax are greater than the output tax amount (i.e. tax exemption).
Can I apply for a tax refund when I cancel?
(2) Business processing
According to the relevant provisions of value-added tax, when the general taxpayer cancels or is disqualified as a general taxpayer during the counseling period and becomes a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax exemption will not be refunded.
Therefore, enterprises that retain their income must carefully handle the cancellation business!
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