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Announcement on further strengthening the implementation of the tax refund policy at the end of VAT period

Article 10

Taxpayers who have obtained tax refund since April 2019 (1) are not allowed to apply for the policy of VAT refund on demand. Taxpayers can apply for the policy of VAT refund immediately after paying all the tax refund in one lump sum before June 65438+10/October 365438 +0, 2022.

20 19 A taxpayer who has enjoyed the policy of VAT refund on demand since April can apply for tax refund according to the regulations after having refunded all the VAT tax credits on demand and refund on demand before 2022 10/0.

Announcement on further strengthening the implementation of the tax refund policy at the end of VAT period

Article 11

Taxpayers can choose to apply to the competent tax authorities for tax refund, or they can choose to carry it forward to the next period to continue the deduction. Taxpayers should apply for tax refund after completing the current VAT tax declaration within the tax declaration period. From April to June, 2022, the time for tax refund application was extended to the last working day of each month.

Taxpayers can apply for incremental tax refund and stock tax refund at the same time within the prescribed time limit. At the same time, taxpayers who meet the relevant tax refund policies in Articles 1 and 2 of this announcement can apply for the above tax refund policies at will.