How to refund the tax when the unit declares overpayment?

Units that declare individual overpayment of taxes can refund their taxes through the following processes:

1. Apply for tax refund: the unit needs to apply for tax refund to the local tax authorities and fill in the receipt of non-tax income from the tax authorities;

2. Providing certification materials: the unit needs to provide the tax authorities with certification materials related to tax refund, such as tax return forms and tax payment vouchers;

3. Review the tax refund application: the tax authorities review the tax refund application submitted by the unit to confirm whether it meets the tax refund conditions;

4. Go through the formalities of tax refund: If it is approved, the unit needs to go through the formalities of tax refund at the tax authorities and receive the tax refund.

Individual income tax refund conditions:

1. The paid personal income tax exceeds the taxable amount: if the paid personal income tax exceeds the taxable amount, you can apply to the tax authorities for tax refund, but the tax refund cannot exceed the actually paid personal income tax;

2. After the tax deduction, the tax payable changes: when individuals declare personal income tax, they can deduct some expenses, such as children's education, housing rent, and supporting the elderly. If these expenses change, resulting in a decrease in the tax payable, you can apply to the tax authorities for tax refund;

3. Eligible for tax refund: Persons eligible for personal income tax refund include natural persons, individual industrial and commercial households and sole proprietorship enterprises. , and need to declare and provide the corresponding certification materials within the time specified by the tax authorities.

To sum up, the specific operation process of individual tax refund may be different in different regions and specific circumstances. Applicants should carefully understand the relevant local regulations and procedures before applying, and submit application materials as required to ensure the success of the application.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" third.

The collection and suspension of tax, 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.