Operation Guide for Application for VAT Excess Credit Refund (Electronic Tax Bureau)

Operation Guide for Applying for Excess Value-Added Tax Refund (Electronic Taxation Bureau)

1. Log in to the Electronic Taxation Bureau, click "I want to apply for tax"--"General Refund (Credit) Tax Management" module.

2. Select "General tax refund (credit) management" - "Tax refund and credit application" - "Tax refund and credit application (VAT institutional excess tax refund)" in the left menu bar. , click to enter.

Or, after the VAT declaration is successful, the prompt box will pop up directly. Please click "Meet the conditions, apply for excess tax refund immediately".

3. After clicking to enter, please click the "Confirm" button in the pop-up box. (If you want to choose system pre-filled data, please be sure to click the "Confirm" button, otherwise you will not be able to jump to the next step)

4. On the whether to choose pre-filled data interface, click the first item "I already know the above Legal responsibility, select the system to pre-fill the data for me"

Enter the tax refund (credit) application form filling interface

5. Select or fill in the relevant columns with green background. Please focus on proofreading the basic information (contact and bank account) in the red box in the picture to ensure that subsequent tax refunds can be received normally.

6. "Tax refund enterprise type" column: Please correctly select your own enterprise type (small/micro/specific industry) according to the guidance of the tax source management branch (office).

7. "Application for Refund Items" column: Select "Existing tax credit amount" or "Incremental tax credit amount" according to the tax attributes applied for refund this time (Note: If micro-enterprises have existing tax credits If there is an increase, select both options; small enterprises, medium-sized enterprises in the six major industries, and large enterprises in the six major industries can only choose the incremental retained tax credit in April. For policy details, please check the "Announcement of the Ministry of Finance and the State Administration of Taxation 2022" Year No. 14").

8. "Business income" column: Please fill in the cumulative value-added tax sales income of the previous fiscal year. "Total assets" column: Please fill in the total assets at the end of the fourth quarter of the 2021 corporate income tax return. Please note that the unit to be filled in is yuan.

9. "Enterprise Type" column: Please select the enterprise type correctly, and it must be consistent with the enterprise type selected in the "Tax Refund Enterprise Type" column in step 6.

10. The red part in the picture is the pre-filled data automatically brought out by the system. Please proofread whether it is consistent with the actual data.

11. "Applicant" column: Please fill in the company name (full name) in the applicant column.

12. After ensuring that all information is proofread, click the "Save" button first, and then click the "Data Collection" button to enter the data collection interface. There is no need to check in this interface, just click " Return to the form" to return to the application form interface and click the "Submit" button.

Handling the problem of no tax refund account information

After entering the application form filling interface in step 3, a prompt box will pop up, prompting "The taxpayer does not have tax refund account information."

Solution:

1. Please find the "Deposit Account Account Report" module in the left menu bar or the search box at the top of the interface, click to enter, and select "Add" or "Modify" ".

2. Make sure the corporate bank account information is correct, and be sure to select "Yes" in the "Is it a general tax refund account" column in the account information that needs to receive tax refunds?

3. Click below Click the Save button, click "Data Collection", upload a copy of the account and account opening certificate, directly click "Return to Form" to return to the application form interface and click the "Submit" button.

4. Then in the same module, click "Historical Deposit Account Account", confirm that the column "Is it a general deposit account" of the account receiving the tax refund is "Yes", and you can follow the normal application steps. Apply for tax credit and refund.

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