Corporate income tax itself is paid in advance, and corporate income tax is paid in advance every quarter, which means you can adjust it when you pay taxes in the next quarter.

For example, at the beginning of April, you need to pay the first quarter income tax of 25,000 yuan (first quarter profit100,000 yuan). Suppose you pay 28,000 yuan.

In the second quarter, if the profit is 200,000 yuan, you should pay income tax totaling 50,000 yuan. You have paid 28,000 yuan in the first quarter, and you can pay 22,000 yuan in early July. As long as the total is 50,000 yuan, it is no problem.

However, if you find that the annual income tax is still overpaid by the end of the year, it can theoretically be adjusted by final settlement. However, sometimes if the tax bureau audits the accounts, it is likely to find out some items that need tax increase. Because the general audit is very strict, any bills that are unknown or have objections will make you increase taxes. Unless you think that there is nothing wrong with your accounts, it may not be worth the loss. Therefore,

1 If the difference at the end of the year is small, forget it and don't refund it.

If you are a large taxpayer, the Inland Revenue Department will basically give you a refund if you refund less.

Our company once wanted to refund the tax, and finally the tax audit found that we paid more than 300 thousand tax.