Content of tax refund: excessive collection due to work mistakes. Policy tax refund. Due to the change of tax policy. Tax refund for other reasons.
Tax Refund Procedure: Taxpayers apply to the tax authorities for tax refund, which will be handled according to different situations after approval.
The conditions for tax refund are as follows:
1, technical error due to negligence, resulting in overpayment or wrong tax payment;
2. Tax refund for final settlement, tax refund for settlement, tax reduction or exemption, policy adjustment and tax rate adjustment formed in the process of collection;
3. The withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations, and the withholding and collecting taxes have been paid into the warehouse on schedule, and the tax authorities have the right to pay the withholding and collecting fees to the withholding agent in accordance with the provisions;
4. Other circumstances stipulated by laws and administrative regulations. Tax refund means that for some reason, the tax authorities will refund the tax paid to the original taxpayer according to the prescribed procedures. If you don't fulfill the compulsory obligation to pay taxes and fees, it is a violation of the law. Naturally, you have to accept corresponding penalties, including fines, and may even violate the provisions of the criminal law. However, if you pay back, you can be exempted from punishment.
Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.
The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.