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Can ordinary VAT invoices be refunded?
Individuals do not refund taxes, and only ordinary taxpayers can deduct tax. Moreover, ordinary invoices are not refundable, and special VAT invoices are refundable.
Tax refund refers to a tax business in which the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures and formalities for some reason or special circumstances.
Mainly includes: (1) Incorrect tax refund. Tax refund overpaid due to tax mistakes. (2) Policy tax refund. Tax refund of original taxes due to changes in tax policies. (3) Other tax rebates. Tax refund for other special reasons.
The basic procedures and provisions of tax refund are as follows: taxpayers apply to the tax authorities for tax refund, and after approval, the tax authorities will handle it according to different situations.
References:
Baidu encyclopedia-tax refund
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