What is the tax refund policy?

Announcement of the Ministry of Finance and the General Administration of Customs on Deepening the Reform of Value-added Tax (Announcement No.39 +09 of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China) stipulates that the system of tax refund for value-added tax at the end of April 19, 2009 will be tried out.

At the same time, taxpayers who meet the following conditions (hereinafter referred to as taxpayers who meet the conditions of tax refund for tax retention) may apply to the competent tax authorities for refund of incremental tax retention:

(1) From the tax period of 2065438+April 2009, the incremental tax allowance for six consecutive months (quarterly tax payment, two consecutive quarters) is greater than zero, and the incremental tax allowance for the sixth month is not less than 500,000 yuan;

(2) The tax payment credit rating is Grade A or Grade B;

(3) There is no fraudulent tax refund, export tax refund or false issuance of special VAT invoices within 36 months before applying for tax refund;

(4) It has not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund;

(5) Since April 19, 1 and 2065438, it has not enjoyed the policy of returning on demand, receiving first and returning later.

Incremental tax allowance refers to the newly increased tax allowance from 2065438 to the end of March 2009.

Two, the taxpayer is allowed to refund the incremental tax allowance in the current period, according to the following formula:

Allowable refundable incremental tax = incremental tax × input composition ratio × 60%

The proportion of input is the proportion of VAT invoices deducted from April 2065438 to April 2009 before applying for tax refund (including unified invoices for tax-controlled motor vehicle sales), import VAT paid by customs and tax VAT paid.

3. Taxpayers who apply for tax refund shall submit an application form for tax refund (refund) through the Electronic Taxation Bureau or the Tax Service Department within the VAT tax declaration period (hereinafter referred to as the declaration period) from the month following the tax refund conditions.

Four, taxpayers export goods and services, cross-border taxable behavior, the application of tax exemption and tax refund measures, in the same reporting period, both to declare tax exemption and apply for tax refund.

5. When taxpayers apply for tax refund, if the method of tax exemption and refund is applicable to the cross-border taxable behavior of exported goods and services, they shall declare tax exemption and refund on schedule. If the export sales that can be declared tax-free in the current period are zero, zero tax-free declaration will be made.

Six, taxpayers both declare tax exemption and apply for tax refund, the tax authorities should first apply for tax exemption and tax refund. After the tax exemption, the taxpayer still meets the conditions for tax refund, and then apply for tax refund.

Seven, the tax authorities in accordance with the principle of "window acceptance, internal circulation, time limit, window processing" for tax refund.

The tax authorities shall examine and confirm whether the taxpayer meets the tax refund conditions and the incremental tax amount allowed for tax refund in the current period, and inform the taxpayer of the examination results.

Eight, the taxpayer meets the conditions of tax refund and there is no situation listed in Article 12 of this announcement, the tax authorities shall complete the examination within 10 working days from the date of accepting the application for tax refund, and issue a Notice of Tax Matters to the taxpayer.

The above-mentioned 10 working days shall be calculated from the date when the taxpayer's tax refund allowance is approved under the circumstances listed in Item 2 of Article 9 of this Announcement.

Nine, taxpayers in the process of tax refund occurs in the following circumstances, in accordance with the following provisions to determine the allowable refund of incremental tax:

(1) If the final tax allowance changes due to tax declaration, review and adjustment, the allowable incremental tax allowance shall be determined according to the final tax allowance of the latest VAT tax return (applicable to general taxpayers).

(2) Where a taxpayer applies for tax refund as well as tax exemption, or there is tax exemption or tax refund payable without the approval of the tax authorities when applying for tax refund, after the tax authorities approve the tax exemption or tax refund payable, the incremental tax amount allowed for tax refund shall be determined according to the tax deduction at the end of the latest VAT tax return (applicable to general taxpayers).

The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the tax authorities in the current period, but the taxpayer has not filled in the column 15 of the VAT tax return (applicable to general taxpayers).

(3) If the taxpayer has both VAT arrears and tax credits at the end of the period, the amount of incremental tax credits allowed to be refunded shall be determined according to the amount of tax credits at the end of the latest VAT tax return (applicable to general taxpayers).

Ten, taxpayers for VAT tax declaration and tax exemption and refund declaration, and before the tax authorities approved the tax exemption and refund, approved its early tax refund, with the last VAT tax declaration (applicable to ordinary taxpayers) at the end of the remaining tax, after deducting the tax refund approved by the tax authorities, calculate the current tax exemption, refund and exemption.

The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the taxpayer in the current period but not yet declared in column 22 "Tax Refund in the Last Period" of the attached page (II) of the VAT tax return.

Eleven, taxpayers do not meet the conditions for tax refund, tax refund shall not be retained. The tax authorities shall complete the examination within 10 working days from the date of accepting the application for tax refund, and issue a notice of tax matters that will not be refunded to taxpayers.

Twelve, the tax authorities in the process of tax refund, found that taxpayers who meet the tax refund conditions have one of the following circumstances, to suspend the tax refund:

(a) there are doubts about the tax-related risks of value-added tax;

(2) Being put on file by tax inspection and not closed;

(3) VAT declaration is not handled abnormally;

(four) the abnormal tax deduction certificate of value-added tax has not been processed;

(5) Other circumstances stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

Thirteen. The suspicious circumstances of the risks related to value-added tax listed in Article 12 of this announcement have been eliminated. After the relevant matters are handled, the following provisions shall apply:

(1) If the taxpayer still meets the conditions for tax refund, the tax authorities will continue to apply for tax refund, complete the examination within 5 working days from the date when the tax-related risks of value-added tax are eliminated and related matters are handled, and issue a Notice on Tax Matters to the taxpayer.

(2) If the taxpayer no longer meets the conditions for tax refund, the tax refund will not be granted. The tax authorities shall complete the examination within 5 working days from the date when the suspected tax-related risks of value-added tax are excluded and relevant matters are handled, and issue a Notice of Tax Matters to taxpayers who will not be allowed to stay for tax refund.

The specific time for the tax authorities to investigate the risks related to suspected value-added tax shall be determined by the tax bureaus of all provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans).

14. When the tax authorities investigate the suspected tax-related risks of value-added tax, they find that taxpayers are suspected of defrauding export tax rebates, falsely issuing special invoices for value-added tax and other major tax violations, they will stop handling tax rebates for them and issue tax matters notices to taxpayers within 5 working days from the date of making the decision to terminate the tax rebate for value-added tax.

After the tax authorities verify the taxpayer's suspected major tax violations of value-added tax, if the taxpayer still meets the conditions for tax refund, he may re-apply for tax refund in accordance with the provisions of this announcement.

15. In the current period after receiving the notice of tax matters approved by the tax authorities, the taxpayer shall offset the tax amount remaining at the end of the period with the incremental tax amount allowed to be refunded approved by the tax authorities, and fill in the "Tax Refund for the Last Period" in column 22 of Appendix II to the VAT Tax Return (details of the current input tax amount) when handling the VAT tax declaration.

16. If a taxpayer defrauds the tax refund by false propaganda, false declaration and other deceptive means, the tax authorities shall recover the tax refund defrauded by him and deal with it in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration.

17. This announcement shall come into force on May/day, 2065438.