一般来说,退税包括以下三种情况:一是误征退税,即纳税人自己或税务征收人员因工作疏忽产生技术性差错造成多缴或误征,而将多缴或误征的税款退还给纳税人;二是政策性退税,即纳税人因享受减免税政策而发生的税款减免退库;三是汇算清缴退税,即纳税人预缴税款超过实际应缴税款,在汇算清缴结束后对超出的部分办理的退税。凡符合规定可以向税务 In general, the tax rebate includes the following three conditions: First, the tax refund mistakes, taxpayers themselves or tax collectors due to negligence of technical errors caused by overpaid or false sign, and overpaid or levied taxes refunded Taxpayers; Second, the policy of tax rebates, tax relief that tax relief to enjoy the tax relief occurred due to retirement library; Third is the settlement of tax rebates, that is, taxpayers prepayment tax more than the actual tax payable in the exchange The final payment after the end of the excess part of the tax refund. Where compliance can be tax