(1) Refund the overpaid tax. The tax overpaid by taxpayers shall be refunded immediately after being discovered by the tax authorities; If a taxpayer finds it within 3 years from the date of final settlement, he may request a refund from the tax authorities, which shall immediately return it after verification.
The procedure for a taxpayer to request a refund of the overpaid tax from the tax authorities is as follows: the taxpayer first submits the tax refund application approval form to the tax authorities, which includes the original tax payment date, tax type, tax amount, payment book or tax payment certificate number, reasons for applying for tax refund, etc. After verification by the tax authorities, the small tax refund that belongs to the self-imposed tax shall be filled in with the small tax refund certificate for tax refund within the limit stipulated by the system and approved by the person in charge of the tax authorities; For the tax refund handled by the state treasury, the tax accounting department of the county-level tax bureau (sub-bureau) shall fill in the tax income refund form and go through the tax refund formalities at the designated state treasury. The tax refund certificate issued by the tax authorities is valid within one month from the date of delivery to the taxpayer, and will not be processed for more than one month.
(2) Export tax rebate. Taxpayers exporting goods with zero tax rate should fill in the Export Goods Tax Refund (Exemption) Declaration Form on a monthly basis after the goods are declared for export and financial sales, and provide relevant documents for export tax refund, which should be submitted to the competent foreign trade department for examination and signature, and then submitted to the tax authorities in charge of export tax refund for tax refund. Tax collectors of export enterprises must provide the following documents when applying for tax refund for export goods to the tax authorities:
1. Special VAT invoice (tax deduction) or ordinary invoice for export goods;
2, export goods declaration form (export tax rebate);
3, export commodity sales ledger;
4. Export verification form;
5, tax (export goods) payment book or export goods tax payment book.
After receiving the Application Form for Enterprise Tax Refund and other relevant documents and materials, the tax authorities responsible for examining and approving export tax refund shall report it to the tax authorities responsible for examining and approving export tax refund step by step for examination and approval, fill in the income refund form and submit it to the local bank (treasury) for tax refund procedures.
(3) retreat first. After the implementation of the new tax system, the tax reduction and exemption enjoyed by civil welfare enterprises, school-run factories and foreign-invested enterprises will be levied at the prescribed tax rate first, and then returned to enterprises in the form of tax refund. The specific procedures are as follows: the taxpayer applies to the national tax authorities of the tax payment place, with the original and photocopy of the tax payment certificate attached, which is reviewed by the national tax authorities of the tax payment place, submitted for approval step by step according to the prescribed approval authority, issued an income refund according to the approved approval documents, stamped with the reserved national treasury seal, and sent to the local national treasury for handling. After the examination of the state treasury is correct, it will be returned to the taxpayer from the central or local state treasury respectively according to the subject level of tax refund.
(4) Settlement and liquidation of tax refund. For income tax, due to the collection method of pre-collection by stages and final settlement at the end of the year, the overpaid part of the prepaid tax will not be settled and refunded, and the tax settlement information will be filled in the income refund book according to the regulations, and the tax refund procedures will be handled, and the taxpayer will be refunded by the state treasury.