(1) If the overpaid tax needs to be refunded or used to offset the next tax period, the taxpayer and withholding agent shall apply to the tax authorities and fill in the tax refund (tax credit) application for approval The confirmation letter, with the approval of the competent tax authority, will be used to offset the tax in the next period; the tax authority that refunds the tax will prepare an income refund letter within sixty days to go through the refund procedures.

(II) ) For enterprises that implement tax reduction and exemption before tax refund and other temporary exemptions for special reasons, the taxpayer shall prepare an income refund letter and handle the refund procedures according to the approved "Policy Tax Reduction and Reduction Application Form" and other approval forms.

(3) If the tax authority collects cash from itself and refunds taxpayers overcharged taxes, the tax authority shall fill out a small tax refund voucher within the limit (less than thirty yuan), and with the approval of the grassroots tax authority, the tax authority shall refund the tax from the self-collected cash. Taxes, funds, fees, late fees, fines and other income will be refunded. Tax refunds, tax arrears will be offset, and taxes will be offset against the next period.

(4) The types of tax refunds and offsets are: tax reduction or exemption, final settlement tax refund, mistaken tax refund, tax refund after collection, and other refunds.

(5) Reasons for tax reduction and exemption When the tax refund type is tax reduction or exemption, the corresponding reasons for tax reduction or exemption must be filled in.

(6) The methods for applying for tax refund and credit are: tax refund, offset of tax arrears, and offset of next period.

: When the refundable ending tax credit does not exceed the ending tax credit at the end of 2017, the refundable ending tax credit for the current period is the refundable ending tax credit. When the refundable ending tax credit is When the amount of the ending tax credit at the end of 2017 is exceeded, the amount of tax credit at the end of the period that will be refunded in the current period shall be the amount of tax credit at the end of the period at the end of 2017.

Legal basis: Article 3 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for the Refund of Overdue Value-Added Tax Credits in Certain Industries in 2018" (Caishui [2018] No. 70) stipulates that taxpayers must report to the tax authorities When the agency applies for a refund of the ending tax credit at the end of the period, the amount of tax credit at the end of the period that will be refunded in the current period is calculated based on the amount of tax credit at the end of the previous period when the taxpayer applied for a refund and the refund ratio, and the taxpayer's tax credit at the end of 2017 is the upper limit. The details are as follows:

(1) The refundable ending tax credit amount = the ending tax credit amount of the previous period when the taxpayer applied for a tax refund × the refund ratio