问答｜应退税款如何抵扣多笔欠缴税款？

Core Viewpoint - The article discusses the policy of offsetting tax refunds against outstanding tax liabilities, providing clarity on how taxpayers can manage their tax obligations effectively [1]. Group 1: Tax Refund Offset Policy - Taxpayers with multiple outstanding tax liabilities must offset their tax refunds against these liabilities in chronological order, starting with the earliest due date [2]. - For example, if a company has an outstanding corporate income tax due on May 31, 2024, and a value-added tax due on August 15, 2025, the tax refund will first be applied to the corporate income tax liability [2]. Group 2: Common Tax Risks - Risk Point 1: Unclear scope of taxable contracts may lead to incorrect assumptions about the need to pay stamp duty [7]. - Risk Point 2: Taxpayers may mistakenly believe that the absence of a formal contract exempts them from stamp duty, but agreements like orders or delivery notes still require payment [8]. - Risk Point 3: Inaccurate tax bases for stamp duty calculations can occur if taxpayers include VAT amounts in their calculations, which is not permitted [9]. - Risk Point 4: Taxpayers may overlook stamp duty obligations if the contract amount is not specified, or if the amount is not updated after settlement [10]. - Risk Point 5: Changes in contract amounts may lead to underpayment of stamp duty if taxpayers do not adjust for additional amounts [11]. - Risk Point 6: Taxpayers must file zero declarations for stamp duty even if no taxable activities occurred during the reporting period [14]. - Risk Point 7: Confusion between equity transfers and securities transactions can result in incorrect assumptions about stamp duty obligations [15].