贵州某公司针对某国税局采取委托代扣预缴税款的方式造成多缴增值税808102元提出申请,要求退还并加算银行同期存款利息。税务机关内部存在两种不同的意见,一种意见认为,税务机关采取预缴税款方式形成的多缴税款退税不应当加算银行同期存款利息;另一种意见认为,只有依法预缴税款形成的结算退税,才不加算银行同期存款利息。 A company in Guizhou for a State Administration of Taxation by way of commissioned withholding tax prepaid tax overpayment of 808,102 yuan to apply for an application to refund and add the same period of bank deposit interest. There are two different views within the tax authorities. One suggestion is that the overdue tax refund due to tax prepayments should not be added to the deposit interest of banks in the same period; the other opinion is that only tax paid in advance according to law The formation of the settlement tax rebate, it is not added bank deposit interest over the same period.