If it is not paid in full, you can void the original declaration through the customs declaration void function, and then re-declare; If it has been paid, the taxpayer can make corrections through the declaration and error correction function. After the declaration error is corrected, the system will automatically judge the amount to be refunded according to the information before and after the declaration:
First, if the amount to be refunded is positive, the system will automatically generate the balance tax, and the taxpayer can pay the tax through the payment function during the payment period, but if it exceeds the payment period, it needs to pay in the lobby;
Second, the refundable amount is negative, that is, if there is overpayment, the taxpayer shall apply to the competent tax authorities for tax refund deduction;
Third, if the amount to be refunded is zero, the system will automatically adjust the application data, and taxpayers do not need to pay taxes or go through the tax refund process.
Extended data:
Seven elements of composition
1. Taxpayers, also known as taxpayers, refer to social organizations and individuals who have direct tax obligations as stipulated in the tax law and are the undertakers of tax obligations. Taxpayers include natural persons and legal persons.
2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.
3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.
5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.
6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.
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