补退税额是什么意思-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	补退税额是什么意思
释义	应补（退）税就是当期应纳税额与本期已预缴税额之间的差，如果为正数就是应补税额，如果为负数就是应退税额。《中华人民共和国海关关于补税和退税所适用的税率的规定》对由于税则归类的改变，完税价格的审定，或其他工作差错而需补征税款时，应按原征税日期所施行的税则税率计征。
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