Tax refund policy

Legal analysis: the scientific name of tax refund is "VAT refund preference", which refers to the full refund of "input" VAT that cannot be deducted now but can be deducted later.

Legal basis: According to the provisions of Article 8 of the Announcement on Deepening the Reform of Value-added Tax, the tax refund system for value-added tax at the end of 20 1 April 91day will be tried out. (1) A taxpayer who meets the following conditions may apply to the competent tax authorities for refund of the incremental tax credit: 1. Since the April tax period of 20 19, the incremental tax credit for six consecutive months (quarterly tax payment, two consecutive quarters) is greater than zero, and the incremental tax credit for the sixth month is not less than 500,000 yuan; 2. The tax 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. Not being punished by the tax authorities for tax evasion more than twice within 36 months before applying for tax refund; 5. Since April 20, 20654381,2065438, you have not enjoyed the policies of "take back immediately" and "take back first". (2) The incremental tax allowance mentioned in this announcement refers to the tax allowance newly added at the end of 2065438+the end of March 2009. (3) The VAT allowed to be refunded by the taxpayer in the current period shall be calculated according to the following formula: VAT allowed to be refunded = VAT × input composition ratio ×60% input composition ratio, special VAT invoice (including unified invoice for tax-controlled motor vehicle sales), special payment book for customs import VAT, and all VAT from April 38, 1965 to the previous application for tax refund indicated on the tax payment certificate for tax reduction and exemption. (4) Taxpayers should apply for tax refund to the competent tax authorities during the VAT reporting period. (5) Taxpayers who export goods and services and have cross-border taxable behavior shall be subject to the tax exemption and refund method, and may apply for tax refund if they still meet the conditions stipulated in this announcement after handling the tax exemption and refund; If the tax exemption method is applicable, the relevant input tax amount shall not be used to refund the tax exemption. (6) After the taxpayer obtains the refunded tax allowance, the tax allowance for the current period will be reduced accordingly. In accordance with the provisions of this article, those who meet the conditions for tax refund again may continue to apply to the competent tax authorities for tax refund, but the continuous period specified in point 1 in Item (1) of this article shall not be counted repeatedly. (seven) by false propaganda, false declaration and other fraudulent means to defraud the tax refund, the tax authorities shall recover the tax refund defrauded, and deal with it in accordance with the "People's Republic of China (PRC) tax collection and management law". (eight) the central and local sharing mechanisms that have returned incremental tax incentives will be notified separately.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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