For overpayment of taxes, taxpayers may apply to the tax authorities for tax refund or deduction in the following month, but they must report to the tax authorities in advance. Need to check with the local competent tax authorities.

Post-processing method for reporting errors

1. The taxable income declared by individual income tax is incorrect.

It is found that there are errors in the past declaration data, and some employees have not declared, so it is necessary to correct the declaration. Taxpayers and withholding agents, after handling tax returns, find that there are errors in the returns and complete the revision and correction. Correction declaration requires full declaration by all employees, and the difference will be deducted.

After the declaration error is corrected, if the overdue tax is involved, the overdue fine will be charged according to the regulations. You need to provide income vouchers and other information to go through the relevant formalities in the tax service hall or online tax service hall.

2. The information of natural person is incorrect when filing personal income tax.

When checking the declaration information, it is found that the information of natural persons is incorrect, such as ID number, name, nationality, etc. At present, certificates of multiple natural persons can be used in parallel for operation. The consolidated documents need to be processed at the Inland Revenue Department. Before processing, it is necessary to collect the basic information table of individual annual income tax (Table B).

3. A natural person has more than one tax return record:

When a natural person inquires about the tax return records of personal income tax in the past, if it is found that different units have withheld and remitted personal income tax according to salary and salary items in the same time period, it is necessary to make a consolidated declaration. Different companies declare wages and salaries separately, and there will be repeated deductions of 3500 yuan.

Therefore, taxpayers need to bring income certificates and other documents to the tax service hall, and they need to fill out the Individual Income Tax Self-tax Return (Form A). If it involves paying back taxes, a late fee will be charged according to the regulations.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.