1) overpayment of tax
退还溢缴税款
2) Refund of Overpaid Tax
溢缴退税
3) Declaration of Overpaid Business Tax Returned by the Customs
海关退还溢缴营业税申报单
4) levying tax
追缴税款
1.
The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.
追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。
5) back tax
补缴税款
6) evade payment of tax
逃缴税款
补充资料：退还
1.退回;返回。 2.交还;归还。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条