The tax Ukey is the identity authentication and information encryption device of the e-invoice public **** service platform, which can help taxpayers handle the issuance of VAT ordinary invoices, VAT e-ordinary invoices, VAT special invoices, tax copying and reporting, invoice querying, uploading of invoice data as well as tax clearing card and other basic services.
The differences between tax Ukey and tax-control equipment are as follows:
1. Different development organizations, tax Ukey is developed and researched directly by the tax authorities; tax-control equipment is developed and researched by the organizations authorized by the tax authorities;
2. Different purchasing costs, tax Ukey is issued free of charge by the tax authorities; tax-control equipment needs to be purchased by paying certain costs.
The purchase cost is different.
Individual income tax refund means that for the parties to pay more than part of the personal tax, the tax authorities in accordance with the legal procedures to return to the taxpayer, in the past is the parties in the accounting process found that there is an overpayment of personal income tax to the tax authorities to apply for the refund system is used in the remittance taxpayers can apply for a refund in the online tax bureau. The meaning of personal income tax refund is not difficult to understand, for the state tax authorities, found that there are underpaid taxes will notify the party to make up for the payment. By the same token, if there is an overpayment of individual income tax, the overpaid portion should naturally be refunded to the taxpayer. However, the state tax authorities have set a deadline for the remittance, and taxpayers must do so within the specified period.
Legal Basis:
The Individual Income Tax Law of the People's Republic of China
Article 14 The withholding agent shall pay into the state treasury within fifteen days of the following month the tax withheld or withheld on behalf of the taxpayer every month or every time, and shall report the withholding and payment of the individual income tax declaration form to the tax authorities.
Taxpayers for remittance tax refund or withholding agents for taxpayers for remittance tax refund, the tax authorities after examination, in accordance with the relevant provisions of the treasury management for tax refund. Article 15 Public security, the People's Bank of China, financial supervision and management and other relevant departments shall assist the tax authorities to confirm the identity of taxpayers, financial account information. Education, health, medical care, civil affairs, human resources social security, housing and urban-rural construction, public security, the People's Bank of China, financial supervision and management of the relevant departments shall provide the tax authorities with information on taxpayers' special additional deductions for children's education, continuing education, medical care for the seriously ill, interest on housing loans, housing rents, and support for the elderly.
Individuals transferring real estate, the tax authorities shall verify the personal income tax payable according to the real estate registration and other relevant information, and the registration agency shall check the tax-paid certificates of personal income tax related to the transfer of the real estate when it handles the transfer registration. Individuals transferring equity for change registration, the market entity registration authority shall check the individual income tax related to the equity transaction of tax-paid certificates.
Related departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents with this Law into the credit information system and implement joint incentives or penalties.