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上海企业服务中心浅谈什么是税款退还和追征
来 源:www.71-fuwu.com     发布时间:2016-7-9 9:56:08

    对计算错误、税率适用不当等原因造成纳税人超过应纳税额多缴的税款,税务机关应及时退还。纳税人超过应纳税额缴纳的税款,税务机关发现后立即退还;


      纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后要立即退还。


     同时,对因税务机关的责任,致使纳税人、扣缴义务人未缴或者少缴税款的,税务机关在3年内可以要求纳税人、扣缴义务人补缴税款,不得加收滞纳金;


       因纳税人、扣缴义务人计算错误等失误,未缴或者少缴税款的,税务机关在3年内可以追征税款、滞纳金,有特殊情况的,追征期可以延长到5年;对偷税、抗税、骗税的,税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款,不受上述规定期限的限制。



The tax authorities shall refund the amount of tax payable in excess of the amount of tax payable by the taxpayer in the calculation of the error of calculation and the improper tax rate. The tax paid by a taxpayer in excess of the amount of tax payable, the tax authorities shall immediately return it after the discovery of the tax authorities;


Taxpayers from settlement to pay taxes within three years, it is found that the can to the tax authorities to request refund of overpaid taxes plus bank deposit interest rate for the same period, the tax authorities timely verified to immediately refund.


At the same time, the responsibility for the tax authorities, resulting in the taxpayer or withholding agent fails to pay or underpays tax, the tax authorities within three years can be required if a taxpayer or tax withholding agent to pay the tax in arrears, not to impose an overdue fine;


Where a taxpayer or withholding agent calculation errors and other mistakes, fails to pay or underpays tax, the tax authorities within three years can be pursued payment of taxes, fines, there are special circumstances, and pursue the collection of the period can be extended to 5 years; on of tax evasion and refusal to pay taxes, tax fraud, tax authorities after sign the unpaid or those who pay less tax and overdue fine gold or the defrauded tax, is not restricted by the prescribed time limit.



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