1, if the refund is in the current year:

Debit: bank deposit

Credit: income tax expense

2. If the refund comes from the previous year:

(1) Received tax refund:

Debit: bank deposit

Loan: Taxes payable-Income tax payable

(2) Carry forward the previous income tax:

Borrow: taxes payable-income tax payable

Credit: adjustment of profit and loss in previous years

Carry forward profit and loss at the same time:

Debit: previous year's profit and loss adjustment

Loan: Profit Distribution-Undistributed Profit

The tax refund mainly includes:

(a) tax refund by mistake, tax refund that needs to be handled because of overpayment caused by work mistakes; ?

(2) Policy tax refund, that is, the tax refund for the original taxes involved in the tax policy change; ?

(3) Other tax rebates that need to be handled for other special reasons, such as those granted by the state to encourage taxpayers to engage in or expand certain economic activities. ?

Tax refund process of enterprise income tax settlement:?

1. For the final settlement of tax refund, ask the competent tax authorities for the Application for Tax Refund Approval Form with the final settlement form and warehousing tax payment certificate, fill it out truthfully and submit it to the competent tax machine for approval. ?

2. The handling personnel said that it was a wrong tax refund caused by technical mistakes; Tax rebates such as final settlement, tax reduction and exemption, policy adjustment and tax rate adjustment formed in the process of collection shall be examined and approved by the tax authorities at the county level. ?

3, by the taxpayer to fill in the "tax refund application form (or tax refund declaration form)", reported to the grass-roots tax authorities for examination and approval, reported to the county tax authorities or the tax authorities in charge of tax refund, and then by the tax agent to fill in the "income refund book" and sent to the state treasury for refund.

For taxpayers who do not need to apply for tax refund, the grass-roots tax authorities directly report to the county-level tax authorities for review according to the relevant credentials (such as income tax return, tax treatment decision, tax ticket review error handling table, etc.). ), and then the tax accountant fills in the "income refund book" and sends it to the state treasury for refund.