A Study On The Claim For Return Of Overpayment

With the increasing complexity of economic and legal relations,tax collection is becoming more and more difficult.The number of cases in which taxpayers' rights have been damaged is also increasing.There is no doubt that the rights of taxpayers should be protected,but in the context of "treasury doctrine" and "state standard",The taxpayer's rights are often fictitious,among which the right to refund of overpaid tax is one of the rights that should be paid attention to.The right to claim for refund of overpaid tax is the right of the taxpayer to request the tax authority to return the money without legal reasons,and its nature belongs to the right to claim for improper enrichment in the tax law,with the purpose of adjusting the illegal transfer of property in the law,On the premise of actual payment of tax in advance,the exercise of the right to claim for refund of overpaid tax is based on the principle that there is no legal reason from the beginning or that the legal reason is subsequently extinguished.According to the system of law,the principle of legal reservation and fairness of tax refund elements,The principle of taxpayer's right protection,"no legal reason" should be applied to the substantive legal reason,that is,the tax authority receives the tax only according to the tax substantive law.On the basis,the taxation does not accord with the provisions of the substantive tax law that is,its receipt constitutes improper enrichment,and it should be returned to the taxpayer.The right of claim for refund of overpaid tax is a right in substantive law and has nothing to do with the examination and approval of the tax.Shall not be subject to the restriction of the form of disposition approved by the tax authorities.The cases in which a taxpayer exercises his right to claim for refund of overpaid tax in accordance with Article 51 of the tax Collection and Administration Law shall include the case of the taxpayer declaring and paying taxes on his own,and the examination and approval of the tax without tax relief,After administrative reconsideration of tax approval and final judgment of the court,the subject of the claim for refund of overpaid tax shall take the taxpayer as the principle and refund the obligatory as the opportunity to actually receive the tax funds Customs,including tax authorities and customs.The scope of refund of the claim for overpayment of tax shall include overpaid principal and the late payment and interest incidental to the principal,and shall pay the bank interest for the same period during the occupation period.At present,the legislation on the exercise of the right to refund of overpaid tax in ourcountry is relatively rough,the procedure is not closely connected,and the operation is not strong.In particular,when it comes to the issue of refunds of overpaid taxes.In combination with the current system of treasury and budget,the financial department should uniformly authorize the tax authorities to exercise the examination and approval authority for the refund of overpaid taxes.Establishing a taxpayer's application,examination and approval by the tax collection and management organ,processing of the procedures for returning the treasury by the revenue planning and accounting department-procedures for returning the treasury.The timeliness of the claim for the refund of overpaid tax shall be subject to limitation,In the refund procedure,the drawback limitation system is particularly important.Overpayment of tax refund.The claim is correct evidence to eliminate negative prescription imbalance,maintain law and order and function.This should be from the stability of the law,evidence preservation of tax rebate system aging period,and the establishment of the tax system and the asymmetric aging aging from the protection of the rights of taxpayers of the suspension system.The taxpayer declaration of tax by tax authorities refused to refund the tax overpaid if there can bring an administrative relief.The taxpayer according to the tax tax by tax authorities refused to apply for tax refund,tax administrative relief taxpayers can be within the statutory period for general.If the taxpayer has delayed the general tax According to the nature of the right of claim for refund of overpaid tax and the substantial legal reasons,the relief period should be given relief by establishing the system of litigation of tax refund.In essence,the system construction of the right to claim the refund of taxes is essentially the balance between the real discovery in the tax law and the stable value of the legal relationship in the form,while protecting the legitimate rights of taxpayers,and at the same time,we must also care about the stability of the law and the stability of the legal relationship.