案例介绍X商贸有限公司的张会计在办理企业注销时发现,企业在2009年企业所得税汇算清缴时有一笔9 000元的多缴税金一直未向税务机关申请办理退税手续。于是,在2015年7月向主管税务机关申请办理退税。办税服务厅工作人员接到申请后,向其出具了《不予受理事项通知书》,具体解释为: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 Case Description Zhang Zhang X Trade Co., Ltd. in the cancellation of corporate registration found that companies in 2009 when the corporate income tax final payment of a total of more than 9,000 yuan paid tax has not been to the tax authorities apply for refund procedures. As a result, in July 2015 to the competent tax authorities apply for refund. After receiving the application, staff of the Office of Tax Service issued a Notice of Inapplicable to it, which is specifically explained as follows: According to Article 51 of the Law of the People’s Republic of China on the Collection and Administration of Taxes, if the taxpayer exceeds Tax payable tax, tax authorities should be found