If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Wrong receipt and wrong payment. If the tax is underpaid or unpaid due to calculation error or negligence, and the tax needs to be paid back, it should be decided according to the specific circumstances.

Differentiate treatment: If taxpayers and withholding agents pay less or fail to pay taxes due to the responsibility of the tax authorities, the tax authorities may require taxpayers and withholding agents to pay taxes within three years, but shall not charge late fees; If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover it within three years. Under special circumstances, the payback period can be extended to 65,438+00 years.

Extended Information All the commodities specifically listed in the Customs Import and Export Tariff (hereinafter referred to as the Tariff) have been clearly classified in Item Notes, Chapter Notes, Subitem Notes, Tax Item Structure and Customs Import and Export Tariff-Notes on Commodities and Items in Statistical Catalogue (hereinafter referred to as the Tariff Notes or Notes on Statistical Catalogue).

And the goods that have been issued by the General Administration of Customs or the customs commodity classification sub-center (including the classification decision) and publicly or explicitly classified to the consignor or agent of import and export goods. If the classification error declared by the consignor or agent of import and export goods leads to underpayment or omission of tax, the customs shall pursue the payment within 3 years from the date of paying the tax or releasing the goods.

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