Tax refunds, can late payment fees be refunded: If late payment fees or taxes are collected in error, the tax authorities shall refund them immediately upon discovery; if the taxpayer discovers it within three years from the date of settlement and payment of taxes, the taxpayer may file a refund with the tax authorities. The tax authorities require a refund plus bank deposit interest for the same period.

If the taxpayer fails to pay the tax on time, the tax authorities, in addition to ordering the payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.

Late payment penalty is a certain proportion of the overdue tax levied on taxpayers who do not pay taxes within the tax deadline. It is an economic sanction imposed by the tax authorities on taxpayers who pay taxes overdue. a measure.

Taxpayers and withholding agents shall pay or remit taxes on time in accordance with the law. If you are unable to pay taxes on time due to special difficulties, you may apply for an extension of the time limit, but the maximum period shall not exceed three months.

Whether late payment fees are required if the tax unit returns excessive tax refunds:

No late payment fees are required, because the back payment of taxes can be deemed to be the responsibility of the tax authorities.

Legal basis:

Article 31 of the "Tax Collection and Administration Law of the People's Republic of China"

Taxpayers and withholding agents shall comply with Taxes shall be paid or remitted within the time limit specified by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

If a taxpayer is unable to pay taxes on time due to special difficulties, with the approval of the state tax bureau or local tax bureau of the province, autonomous region, or municipality directly under the Central Government, the tax payment may be deferred, but the maximum period shall not exceed three months. .

Article 32 of the "Tax Collection and Administration Law of the People's Republic of China"

If a taxpayer fails to pay taxes within the prescribed time limit, the withholding agent fails to pay taxes in accordance with the regulations. If the tax is paid within a time limit, the tax authorities, in addition to ordering the payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.

Article 51 of the "Tax Collection and Administration Law of the People's Republic of China"

If a taxpayer pays more than the tax payable, the tax authority shall immediately refund it upon discovery. ;

If taxpayers find out within three years from the date of settlement and payment of taxes, they may request the tax authorities to refund the overpaid taxes plus bank deposit interest for the same period. The tax authorities shall promptly refund after verification;

If it involves withdrawal from the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.