1. If a taxpayer or withholding agent makes a mistake in calculation or other errors, and fails to pay or underpays taxes, the amount is within 100,000 yuan, and if it is discovered within three years from the period to which the taxes belong, they shall immediately Pay back the tax to the competent tax authority; if the amount is more than 100,000 yuan, and if the tax is discovered within ten years from the period to which the tax belongs, the tax must be paid immediately to the competent state tax authority. If a taxpayer or withholding agent fails to pay or underpays taxes due to the responsibility of the tax authorities, and if it is discovered within three years from the tax period, the tax must be paid immediately to the competent state tax authority, but no late payment fine will be paid.
2. If a taxpayer discovers that the amount of taxes paid to the tax authorities exceeds the taxable amount within three years from the date of settlement of tax payments, a taxpayer may submit a written application report for tax refund to the competent national tax authorities. It will be refunded after verification by the state tax authorities.
In addition, if the tax payable on the income included in the taxpayer’s self-declared annual income is withheld and remitted, since the law does not provide for this part of the income of high-income individuals, Taxpayers are required to make regular declarations, so no late payment fees will be charged to these taxpayers who pay back taxes during the self-declaration period. If there are items in the annual income that should be reported in normal times (such as income from individual industrial and commercial households), late payment fees should be charged accordingly.
According to the relevant provisions of the "Tax Collection and Administration Law" and its implementation rules, except for taxpayers who actively pay back the underdeclared tax during the reporting period (including the corporate income tax final settlement period, the same below) , and other acts of voluntary backpayment of taxes shall bear corresponding responsibilities depending on the specific circumstances.
(1) If a taxpayer discovers that he or she has underpaid taxes after the declaration period (including self-examination) and takes the initiative to declare for back payment, then the tax authorities shall follow the taxpayer’s occupation of the tax amount. A late payment fee of 0.05% will be charged per day for the number of days.
(2) If the taxpayer proactively pays the tax after discovering problems during the inspection by the Inspection Bureau, it can only be regarded as actively cooperating with the tax authorities. In addition to additional late payment fees, , a fine will also be imposed depending on the seriousness of the case. For example, the current Tax Collection and Administration Law stipulates that tax evasion shall be punished with a fine of not less than 50% but not more than five times the amount of the tax evaded, depending on the seriousness of the case. If a crime is constituted, it must be transferred to the judicial authority for investigation according to law. Criminal liability; those who fabricate false tax calculation bases will be fined up to 50,000 yuan, etc.
(3) If the related enterprise makes additional payments after the tax authorities adjust the unreasonable prices between it and its related parties and discovers problems, it should make adjustments during the final settlement period but fails to do so. If the tax is paid, then the tax authorities will also, in accordance with the provisions of the Enterprise Income Tax Law and its Implementing Regulations, pay back taxes from June 1 after the settlement period to the date of back payment of taxes, according to The RMB loan benchmark interest rate announced by the People's Bank of China for the tax year and the tax payment period plus 5 percentage points will be charged daily, and the additional interest shall not be deducted when calculating taxable income. However, if the enterprise, related parties and other enterprises related to the investigation of related business are able to provide relevant information in accordance with Article 43 of the Enterprise Income Tax Law and Article 114 of its Implementing Regulations, they may only apply for RMB loans. Interest is charged on the base rate.
In addition, your second question cannot be canceled. Online transfers involve a three-party agreement, and the bank transfers the money directly.
It is too troublesome to apply for tax refund.
If you pay less, you will make it up next month.
If you overpay, you don’t need to worry about it as long as the amount does not affect your tax payment for the whole year.
Finally hope for adoption! Thanks! Happy working!