Tax refund processing, how to apply for tax refund

According to the notice of the Ministry of Finance and the State Administration of Taxation on issues related to enterprise income tax policies on fiscal funds, administrative fees, and enterprises (CS 2008 No. 151).

1.All kinds of financial funds obtained by an enterprise shall be included in the total income of the enterprise in the current year, except for those that belong to the state investment and require the return of the principal after the use of the funds.

2.The financial funds obtained by the enterprise for special purposes specified by the competent financial and taxation departments and approved by the enterprise shall be allowed to be regarded as non-taxable income and deducted from the total income when calculating the taxable income. The term "fiscal funds" in this article refers to the financial subsidies, subsidies, loan interest discounts, and other types of special financial funds obtained by enterprises and their relevant departments, including direct reduction and exemption of value-added tax and various taxes that are levied and refunded, collected first and then refunded, and collected first and then refunded, but do not include the export tax rebates obtained by enterprises in accordance with regulations.

From the above provisions, it can be seen that the tax refund received by agricultural tax-exempt enterprises shall be allowed to be regarded as non-taxable income when calculating and paying enterprise income tax.

The taxable income should be reduced.

Accounting for VAT deductions and refunds.

After the implementation of value-added tax, the state still retains tax reduction and exemption within a certain range, and adopts the forms of direct reduction and exemption, immediate refund, first collection and then refund, and first tax collection and then refund.

The value-added tax exempted and refunded by enterprises, except for items with designated purposes in accordance with state regulations, shall be incorporated into the profits of enterprises and shall be subject to enterprise income tax in accordance with regulations.

For those who are directly exempted or exempted and refunded immediately, they should be incorporated into the profits of the enterprise in the current year and levied enterprise income tax; For those who are taxed first and then refunded and those that are collected first and then refunded, they shall be incorporated into the profits of the year in which the enterprise actually receives the tax refund or tax refund.

For accounting purposes, the "Tax Payable – VAT Payable (Tax Deduction)" account is debited and the "Non-operating income" account is credited for direct deduction of VAT. For the VAT actually received by the enterprise that is levied and refunded, collected first and then refunded, and taxed first and then refunded, the "bank deposit" account is debited and the "non-operating income" account is credited.

1. Positive specific procedures for applying for tax refund:

1. The taxpayer shall obtain the Tax Refund Application Form in triplicate from the in-charge taxation authorities within the prescribed time limit, fill it in and submit it to the in-charge taxation authorities;

2. After reviewing and verifying the taxpayer's tax refund application, the in-charge taxation authority shall submit it to the tax authority at or above the county level for examination and approval;

3. After examination and approval by the county-level taxation authorities, one copy of the "Tax Refund Application Form" shall be returned to the taxpayer, one copy shall be submitted to the taxpayer's competent tax authority as an attachment to the tax refund voucher, and one copy shall be retained by the competent department of the Bureau;

4. The in-charge taxation authorities shall issue the "Tax Refund Certificate of the People's Republic of China" according to the "Tax Refund Application Form" approved by the higher-level tax authorities, and the State Treasury shall review and handle the refund.

2. Analyze the details.

Tax refund is a kind of subsidy given in the form of tax incentives in accordance with the relevant provisions of the state.

3. Precautions for tax refund.

1. When a taxpayer has both tax refundable and tax arrears, the tax authorities shall first deduct the tax refund payable, and if there is still a tax refund payable after the deduction, it can be refunded according to the balance after deduction, or the tax can be retained for the following tax period according to the taxpayer's requirements;

2. Slippery and vertical addition of interest. If the taxpayer finds that he has overpaid the tax, he or she may request a refund and add interest on the bank deposit for the same period within the three-year settlement period.

Legal Analysis: The tax refund application is as follows at the time:

1) It is convenient and fast to handle the annual final settlement, and pre-fill part of the declaration information according to certain rules, give corresponding reminders during the declaration process, and automatically calculate the refundable (supplemental) tax according to the declaration situation to help you accurately complete the declaration.

2) Check the progress of tax refund, check the tax refund bank card, and the time to get a tax refund is shorter than that of other declaration channels (the same as the electronic tax bureau for natural persons).

3) Provide a variety of tax payment methods (online banking, third-party payment, etc.).

4) Inquire about your income, tax status and other information at any time.

5) If there is a problem in your declaration, you can get point-to-point tips from the tax authorities.

2. Declaration by the electronic tax bureau of natural persons.

The computer screen is larger than that of a mobile phone and displays more information, which is suitable for taxpayers with more income, deductions and other matters and more complex situations. The e-Tax Office will provide the following services:

1) Convenient and fast handling of annual reconciliation, and according to certain rules to pre-fill part of the declaration information to give corresponding reminders in the process of reporting, according to the declaration situation to automatically calculate the tax refundable (supplemental) to help you accurately complete the declaration.

3) Provide a variety of tax payment methods (online banking, third-party payment, etc.).

4) Inquire about your income, tax status and other information at any time.

5) If there is a problem in the declaration, you can get point-to-point tips from the tax authorities.

3. Declare the tax service hall.

It is recommended to go to the tax service hall or special area of the in-charge tax authorities to handle the declaration. If you use this method to declare, you need to fill in the tax return form and bring your valid identity document. In order to save time, it is recommended to consult or make an appointment to handle it at home.

1) If there is an employment unit, the declaration form shall be sent to the tax authority designated by the tax bureau of the province (autonomous region, municipality directly under the Central Government, or city specifically designated in the state plan) where the employment unit is located.

2) If there is no employment unit, it shall be sent to the tax authority designated by the tax bureau of the province (autonomous region, municipality directly under the Central Government, or city specifically designated in the state plan) where the household registration or habitual residence is located.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

1) Principles of Accounting for Tax ReturnsThe Notice on the Accounting Treatment of Reduction and Refund of Turnover Tax issued by the Ministry of Finance (Cai Hui Zi [1995] No. 6, hereinafter referred to as the "Notice") is basically the same as the spirit of the provisions on the accounting treatment of turnover tax return: 1For example, the business tax and income tax received, as well as the consumption tax received by the production enterprise, should be recorded back to the profit and loss account where the original tax was calculated, and when the foreign trade enterprise entrusted to export taxable consumer goods received the tax refund, it should also be recorded in the receivables item of the tax calculation.

2.Because VAT is an "off-price tax", it is not appropriate to be credited back to the sales revenue when the tax is refunded or returned, so it should be recorded as subsidy income according to the regulations. 3.

The rebable consumption tax of the foreign trade enterprise for the self-operated export of taxable consumer goods should be offset when calculating the cost of sales of the exported goods because the enterprise has not calculated and paid the consumption tax, but the consumption tax has been paid by the manufacturer and is included in the purchase price.

2) Specific accounting treatment of tax refund1In accordance with the requirements of the "Regulations" and "Notice", the VAT received by the enterprise shall be debited to the "bank deposit" account and credited to the "subsidy income" account when the enterprise receives the VAT that is immediately levied and refunded, first collected and then refunded. 2.

Consumption tax in accordance with the provisions of the provisions, the notice and the Ministry of Finance's provisions on the accounting treatment of consumption tax (Cai Hui Zi [1993] No. 83) and other regulatory documents

1) When an enterprise receives the consumption tax that is levied first and then refunded, it debits the accounts such as "bank deposits" and credits the accounts of "main business tax and surcharge", "product sales tax and surcharge".

2) If the consumption tax of the production enterprise entrusted to export taxable consumer goods is first levied and then refunded according to the regulations, the "subsidy receivable" (company) and "accounts receivable" (other enterprises) accounts shall be debited and the "tax payable - consumption tax payable" account shall be credited; The refunded tax is debited to the "Bank Deposits" account and credited to the "Subsidy Receivables" and "Accounts Receivable" accounts.

3) If a foreign trade enterprise exports taxable consumer goods and is subject to a refund of consumption tax according to regulations, the "subsidy receivable" (company) and "export tax rebate receivable" (other enterprises) shall be debited and the "cost of main business" (company) and "cost of goods sold" (other enterprises) shall be credited when calculating the tax; When the tax refund is received, the "Bank Deposit" account is debited and the "Subsidy Receivable" and "Export Tax Rebate Receivable" account are credited. 3.The "Regulations" and "Notice" of business tax require that the enterprise receiving the returned business tax shall debit the "bank deposit" account and credit the "main business tax and surcharge", "business tax and surcharge" and other accounts, 4

Enterprise income taxAccording to the "provisions", when the company actually receives the returned income tax, it shall offset the income tax expense of the current period received, debit the "bank deposit" account, and credit the "income tax" account.

As the name suggests, tax return is the tax paid by the enterprise to the state, and part of it is a return reward for the enterprise. Generally, it is "levied first and then returned", and after the enterprise pays the tax in the local area, the local government will reward the enterprise with a certain percentage of return. The return policy is generally a local preferential tax policy, which is mainly introduced by the local government in order to attract investment and increase local fiscal revenue.

The tax refund policy is more stable than that of the approved collection and the opening of natural persons on behalf of natural personsThe direction of the two to solve the tax problem is different, the approved collection, the natural person on behalf of the solution is the income tax pressure caused by the cost of the enterprise, and the tax return mainly solves the tax burden of the enterprise value-added tax, the enterprise value-added tax as one of the inevitable tax stalls, if not solved, the development of the enterprise will still be slightly hindered, so whether it is from the enterprise level or from the perspective of the boss, the enterprise value-added tax solution is urgent.

Enterprise VAT calculation is mainly related to an input problem of the enterprise, if there is not enough input to deduct the VAT tax when calculating the value-added tax, the VAT payment of the enterprise must be a lot, many people think of improving the input of the enterprise, but many enterprises to increase the input means that the profit of the enterprise declines, even if the VAT tax is less, but the after-tax profit will be greatly discounted. So how to solve the VAT tax problem of enterprises legally and reasonably? Here we have to increase the tax return incentives issued by the local government, that is, the local government's financial support and financial subsidies for enterprises.

So what should enterprises do if the VAT is high? You can take advantage of the tax refund in the park.

The tax-saving goal of tax return is mainly aimed at the high VAT of enterprises, such as the VAT rate base of the industry is 13%, I believe that friends who have learned about VAT know that 13% VAT is already very high, after all, VAT must be paid, and it cannot be deducted from the cost like enterprise income tax.

The solution of value-added tax can only be solved by tax return, generally in the form of the establishment of a sub-emptive company or subsidiary to settle in the locality, and then the enterprise according to its own situation to carry out business diversion, put the relevant taxes in the park for payment, and then the local finance will reward the enterprise with a certain amount of return according to the implementation of the payment.

1. Return 30%-80% of the retained part to the local government

2. The first-level retention of value-added tax is 50%, and the first-level retention of income tax is 40%.

3. After paying the tax in the current month, the local government will return the reward in the following month.