税收征管法及其实施细则对多缴税款的退还是如何规定的？-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	税收征管法及其实施细则对多缴税款的退还是如何规定的？
释义	税收征管法及其实施细则对多缴税款的退还是如何规定的？税务机关应依法予以退还。。根据《中华人民共和国税收征收管理法》第五十一条规定：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;涉及从国库中退库的,依照法律、行政法规有关国库管理的规定退还。因税务机关的责任,致使纳税人、扣缴义务人未缴或者少缴税款的,税务机关在三年内可以要求纳税人、扣缴义务人补缴税款,但是不得加收滞纳金。以上就是我为大家总结的内容，希望大家明白。该内容由杨振军律师和律说律答共创回答
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