1. Tax refund reduction (including "tax refund first");

2. Handling the liquidation and settlement of tax refund in advance according to law;

3. Incorrectly collecting tax rebates, late fees and fines;

4. Other tax rebates, late fees and fines;

5. Receivable interest and other tax refunds.

Three ways to pay more taxes

Path 1: Apply for tax refund

The tax authorities shall refund the taxpayer's overpaid tax according to law. According to Article 5 1 of the Tax Administration Law, if the tax paid by the taxpayer exceeds the taxable amount, it shall be refunded immediately after it is discovered by the tax authorities; If a taxpayer finds out within 3 years from the date of final settlement of the tax, he may ask 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.

Path 2: Offset of Taxable Amount

In order to reduce the process, overpayment of taxes is generally handled by the way of tax refund after tax.

If the enterprise income tax is overpaid, according to Article 11 of Guo Shui Fa [2009] No.79, if the enterprise income tax paid in advance by the taxpayer exceeds the tax payable in the tax year, the competent tax authorities shall refund the tax in time in accordance with the relevant provisions, or deduct the enterprise income tax payable in the next year with the consent of the taxpayer.

In other words, the overpaid tax can be used to deduct the tax in the following years, and it will be deducted when the quarterly enterprise income tax return 16 is paid in advance. When the annual tax return is settled, the deduction will be filled in line 37 of the main table, "Deduction of previous annual income tax overpaid this year".

Path 3: offset the tax arrears.

According to Article 79 of the Detailed Rules for the Implementation of the Tax Administration Law and the Notice on Issues Concerning Tax Refund and Deduction of Outstanding Taxes (Guo Shui Fa [2002]150No.), if a taxpayer has both tax refund and unpaid taxes, the tax authorities may first deduct the tax refund and interest. If there is a balance after deduction, the tax will be refunded.

However, it should be noted that the so-called tax arrears must meet two conditions, and the tax authorities have declared data and have exceeded the prescribed tax payment period.

Whether the tax levied by an enterprise can be deducted depends on whether the tax has passed the tax enforcement link and whether certain procedures have been fulfilled, and it has been declared overdue in the tax system, resulting in corresponding late fees. Only when the overdue tax forms a supplementary tax can the overpaid tax be directly offset. If the overdue tax has not yet formed tax arrears, it cannot be deducted.