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问题
纳税人发现多缴税款要求退还的
释义
法律主观:
多缴的个人所得税是会自动退的。根据法律规定,纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后应当立即退还。
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更新时间:2025/11/3 23:01:43