I. Basic provisions of the tax refund policy
Tax refund policy is a measure taken by the state to promote economic development and adjust tax structure. Generally speaking, the tax refund policy will be set for specific industries, products or regions, and the specific tax refund ratio and conditions will be different according to different policies. Therefore, if you want to know the actual tax refund points of 13, you first need to consult the relevant tax refund policy documents to understand the specific tax refund ratio and conditions.
Second, the taxpayer's tax situation
The taxpayer's tax payment is also an important factor affecting the actual tax refund. Generally speaking, the higher the taxpayer's tax payment, the higher the tax refund will be. However, the specific tax refund amount needs to be calculated according to the provisions of the tax refund policy and the specific situation of taxpayers. Therefore, taxpayers need to provide complete tax payment records and relevant supporting materials when handling tax refund, so that the tax authorities can conduct accounting.
Third, the calculation method of tax refund
The calculation method of tax refund is also a key factor affecting the actual number of lots. Different tax refund policies may adopt different calculation methods, such as sales, value-added tax or profit. In addition, some policies may also stipulate the upper or lower limit of tax refund, as well as different tax refund ratios and steps. Therefore, when calculating the tax refund amount, we should carefully understand the policy provisions and ensure that the accounting is carried out according to the correct calculation method.
To sum up:
The actual tax refund point of 13 is not fixed, but is influenced by many factors such as tax refund policy, taxpayer's tax payment situation, tax refund calculation method and so on. Therefore, when applying for tax refund, taxpayers need to fully understand the policy provisions, provide complete tax payment records and relevant supporting materials, and choose the appropriate tax refund calculation method to ensure that they can get the maximum tax refund amount.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 5 1 stipulates that:
Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.