How to apply for tax refund in the final settlement of enterprise income tax?
1. Log in to the electronic tax bureau, go to the home page and click "I want to do tax" and click "General Tax Refund (Deduction) Management" module;
2. Click the module of "Final settlement and overpayment of tax refund" and click "Electronic Tax Refund Application". If taxpayers have unpaid invoices, they must pay taxes before submitting tax refund applications.
3, according to the actual situation, choose to accept tax matters, types of tax refund, types of tax refund reasons, and ways to apply for tax refund (fee); Fill in the tax refund (fee) amount, bank name, account name and bank account number.
Note: Check whether the enterprise income tax rebate is overpaid for land value-added tax settlement.
4. After selecting and filling in the above contents, the system will automatically bring out the details of tax refund (fee), and taxpayers can fill in the column of tax refund amount according to the tax amount, accumulated tax refund amount and remaining tax refund amount in the form.
5. Fill in the telephone number of the agent and the reason for applying for tax refund. If the name of the tax refund is inconsistent, you need to fill in the reason.
6. Click Save and Submit to return to the previous page and check the status of the business being processed. The accepted status of the form means that the submission is successful. Taxpayers can also select "I want to inquire" of the electronic tax bureau and log in to "Information Inquiry on Tax Progress and Results" to inquire about the progress and results of handling.
When will the enterprise income tax be settled?
1, remittance time of general enterprises
Before May 3, 20221,the enterprise completed the annual tax return of 20021as required, that is, the deadline for the final settlement and payment of enterprise income tax was May 3 1!
2. Remittance time of the enterprise applying for cancellation of registration
In case of dissolution, bankruptcy, cancellation and other termination of production and operation, taxpayers shall report to the competent tax authorities before liquidation, and settle the enterprise income tax payable and refundable to the competent tax authorities within 60 days from the date of actual termination of operation.
Taxpayers who terminate their tax obligations according to law under other circumstances shall, within 60 days from the date of stopping production and operation, go through the final settlement of enterprise income tax with the competent tax authorities and settle the enterprise income tax payable and refundable.