VAT Refund Policy for Small and Micro Enterprises

Relax the conditions of incremental tax refund for all eligible small and micro enterprises, increase the refund ratio of incremental tax allowance from 60% to 100%, and refund the existing tax allowance at one time. Increasing the cash flow to enterprises will greatly enhance the confidence and confidence in the development of small and micro enterprises, and help small and micro enterprises and individual industrial and commercial households tide over the difficulties and recover.

Two. Tax refund process for small and micro enterprises

1. Tax refund application

Three copies of each tax type and the list of materials for tax refund application: business tax, urban maintenance and construction tax, education surcharge and local education surcharge.

2. Copy of tax registration certificate

3. Copy of business license

4. Write a tax refund statement: write clearly the total turnover in a certain year and month, and whether you have enjoyed other tax breaks. In line with the business tax exemption policy for small and micro enterprises and apply for tax refund. The enterprise shall affix its official seal.

Three. Relevant laws

Measures for the classified management of export tax refund (exemption) enterprises; Measures for the administration of export enterprises.

(1) After the official declaration of export tax refund (exemption) of such enterprises is accepted by the national tax authorities, the declaration of export tax refund (exemption) can only be handled after the declaration information is checked to be complete and correct. (two) in the export tax rebate plan issued by the state, priority can be given to such enterprises to handle export tax rebates. (3) The national tax authorities can provide green tax channels (special service areas) for such enterprises, establish a key contact system, designate a person to be responsible, contact the enterprises regularly, and solve the problems related to export tax refund (exemption) in time. (4) If such enterprises belong to foreign trade enterprises, the tax authorities shall regularly use the audit information of special VAT invoices to review the export tax rebate declared by them. If the review is wrong, it shall be handled according to the regulations.