Leave a tax refund reminder message.

Since the beginning of this year, the large-scale VAT refund policy has been fully implemented, helping enterprises to reduce burdens and bail out. Eligible enterprises can apply for tax refund according to regulations. Here, I would like to remind taxpayers of the following declaration requirements.

0 1

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.

02

Taxpayers who export goods and services and have cross-border taxable activities are subject to the tax exemption and refund method, and can declare tax exemption and refund at the same time in the same reporting period.

03

Taxpayers applying for tax refund should apply for tax exemption for export goods, services and cross-border taxable activities, and declare tax exemption 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.

04

If taxpayers apply for tax exemption and tax refund at the same time, the tax authorities should first apply for tax exemption and tax refund. After handling the tax exemption and tax refund, if the taxpayer still meets the tax refund conditions, apply for tax refund.

05

During the tax refund, if the final tax allowance changes due to tax declaration, inspection, adjustment and other reasons, the incremental tax allowance allowed to be refunded shall be determined according to the final tax allowance of the latest VAT tax return (applicable to general taxpayers).

06

If a taxpayer not only declares tax exemption and applies for tax refund, but also applies for tax refund, or if there is a tax exemption or tax refund amount that has not been approved by the tax authorities when applying for tax refund, after the tax authorities approve the tax exemption or tax refund amount, the incremental tax allowance allowed to be refunded shall be determined according to the tax refund amount 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 this period, but the taxpayer did not fill in the "tax refund exemption" in the column 15 of the VAT tax return (applicable to general taxpayers).

07

If the taxpayer has both VAT arrears and final tax credits, the incremental tax credits allowed to be refunded shall be determined according to the final tax credits of the latest VAT tax return (applicable to general taxpayers) and the balance after deducting VAT arrears.

08

If a taxpayer approves the tax refund in the previous period after handling the VAT tax return and tax exemption and refund declaration, and before the tax authorities verify the tax refund amount, the tax refund amount and tax exemption and refund amount in the current period shall be calculated based on the tax refund amount at the end of the latest VAT tax return (applicable to general taxpayers), after deducting the tax refund amount approved by the tax authorities. 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 of the attached information (II) of the VAT tax return (details of the input tax in the current period).

09

Taxpayers shall, after receiving the Notice of Tax Matters approved by the tax authorities, offset the final tax allowance with the incremental tax allowance approved by the tax authorities, and fill in the "Tax Refund for the Last Tax Allowance" in column 22 of the Attached Information of the VAT Tax Return (Details of the Current Input Tax) when handling the VAT tax declaration.

10

According to the regulations, taxpayers who need to apply for refund of all the tax refund can submit an application form for tax refund through the electronic tax bureau or the tax service office. After the taxpayer has refunded all the refunded tax refund, when handling the VAT tax return, he can continue to deduct the input tax according to the regulations by filling in the negative number in column 22 of the VAT Additional Information and Tax Return (Details of Input Tax in the Current Period).