Tax Ukey is an identity authentication and information encryption device of electronic invoice service platform, which can help taxpayers to handle basic services such as issuing VAT general invoices, VAT electronic general invoices, VAT special invoices, copying tax returns, invoice inquiry, invoice data uploading, and tax clearing cards.
The difference between tax Ukey and tax control equipment is as follows:
1, different development institutions, tax Ukey directly by the tax authorities for development and research; Research on the development of tax control equipment authorized by tax authorities;
2. With different purchase costs, tax Ukey is distributed free of charge through tax authorities; Tax control equipment needs the company to pay a certain fee to buy.
Personal income tax rebate refers to the tax authorities returning part of the individual tax paid by the parties in accordance with legal procedures. In the past, the parties found that they had overpaid personal income tax in the accounting process and applied to the tax authorities. The tax refund system adopted this time is that taxpayers can apply for tax refund at the online tax bureau. The significance of personal income tax rebate is not difficult to understand. For the national tax authorities, if they find that they have paid less tax, they will inform the parties to pay it back. In the same way, personal income tax is overpaid, and the overpaid part will naturally be returned to taxpayers. However, the state tax authorities have stipulated the time limit for final settlement and payment, and taxpayers must handle it within the prescribed time limit.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 14 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.
Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management. Fifteenth public security, the people's Bank, financial supervision and management departments should assist the tax authorities to confirm the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly.
If an individual transfers real estate, the tax authorities shall verify the personal income tax payable according to the relevant information such as real estate registration. When handling the transfer registration, the registration institution shall check the personal income tax payment vouchers related to the transfer of real estate. Where an individual transfers his equity for registration of change, the market entity registration authority shall examine the personal income tax payment voucher related to the equity transaction.
The relevant departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents into the credit information system and implement joint incentives or punishments.