I. Log in to the "Electronic Taxation Bureau";
2. Click "I want to do tax" and "Other services";
Three, click on the "other tax related matters", "third generation fee payment application";
4. Select the year to apply for refund, and click OK. Specifically, the fee refund before the storage period of 2065438+February 2009 1 should be applied according to the tax type. For the fee refund after the warehousing period of 2065438+February 2, 2009 (inclusive), all tax refund applications can be accepted at one time. If you apply for refund from 20 19 1 to 20 19 1, at least two business processes need to be generated.
5. Fill in the application form and click "Submit Application";
Six, after submitting the application, you can go to the "other tax related matters" and "third generation fee payment inquiry" at any time for inquiry;
7. Select Warehousing Date to query the Application Number, Application Date, Accepting Tax Authority, Accepting Channel, Handling Fee Amount and Handling Fee Application Status.
What does the third generation fee refund policy mean?
Simply put, it is the abbreviation of "withholding, collecting and paying taxes, and entrusting to collect taxes". Although collectively referred to as three generations, there are great differences.
Withholding and paying taxes, as the name implies, means withholding and paying taxes when paying money and collecting and paying taxes when collecting money. Both legal obligations require withholding of registration certificates. If the withholding agent fails to withhold, he will be investigated for legal responsibility, usually a fine.
The entrustment is negotiated, and the tax authorities only need to discuss it in the tax enterprise and sign the entrustment agreement. If the trustee doesn't want to collect taxes, the tax authorities can do nothing.
The "three generations" tax handling fees are settled according to the facts every year. Withholding agents and agents who collect and remit taxes shall submit the relevant materials of applying for "three generations" tax handling fees in the previous year to the tax authorities before March 30 each year. "Three generations" units or individuals for their own reasons failed to submit the application in time, as a voluntary waiver of last year's "three generations" tax fees.
How to operate the third generation fee refund? The operation of third-generation fee refund is roughly divided into seven steps. Detailed operating instructions have been shared with you above, which can be used as a reference. In addition, it also presents some contents related to the third generation, hoping to help you better master the operation method of expenses. Thank you. See you next time.