What do you mean, withdraw immediately?

Tax refund on demand refers to a kind of tax preference that the tax paid in accordance with the provisions of the tax law is partially or completely returned to the taxpayer by the tax authorities when the tax is levied. It means that the tax authorities immediately refund the applied value-added tax after the value-added tax is collected and put into storage, for example, the part of the software enterprise that exceeds 3% tax burden is immediately refunded, and the tax refund authority is the tax authorities. The specific operation is that after the tax is put into storage, it is applied by the taxpayer and can be refunded after examination. It belongs to the category of tax refund together with export tax refund and investment tax refund, and its essence is a special way of tax reduction and exemption.

At present, China's policy of immediate refund is limited to individual taxpayers who pay VAT. For example, in order to encourage the development of software products, it is stipulated that the statutory tax rate 17% should be applied to the sales of self-developed and produced software products or imported software, and if the actual VAT tax burden exceeds 3%, the policy of refund on demand will be implemented. In order to improve the competitiveness of aircraft maintenance services, the actual tax burden of value-added tax on aircraft maintenance services exceeds 6%, and the method of immediate levy and immediate refund is implemented. In order to take care of the practical difficulties of state-owned forest industry enterprises and encourage the development of comprehensive utilization products, the comprehensive utilization products processed and produced by state-owned forest industry enterprises with "three leftovers" and secondary firewood as raw materials will be subject to the policy of VAT refund immediately before the end of 2000.

The above three policies of immediate refund upon demand, the first two are partial VAT refund, the essence of which is tax reduction policy, and the latter one is full VAT refund, the essence of which is tax exemption policy. Compared with the policy of paying taxes first and then returning them, adopting the policy of paying taxes immediately has the advantages of timely tax declaration and simple operation procedures. Compared with tax exemption and tax reduction, the method of immediate withdrawal is conducive to strengthening the management and controlling the scale of tax preference, which is the embryonic form of tax expenditure system in western developed countries.

Extended data

Policy of immediate withdrawal of relevant projects:

1. Tax refund for silver placement

The people's banks at all levels shall immediately refund the value-added tax levied in accordance with the regulations on the distribution of silver, and issue special invoices for value-added tax to the buyers. 2. Tax rebate for comprehensive utilization products of enterprises

Enterprises use logging, wood-making, processing "three wastes" and secondary processed wood, small-diameter wood and fuelwood as raw materials to process comprehensive utilization products, and the value-added tax will be refunded immediately before the end of 2005.

3. Tax refund for software products

From June 24th to 20th, 2000, they sold software products developed and produced by themselves, or exported imported software after localization; After the tax is levied at the statutory tax rate of 17%, if the actual tax burden exceeds 3%, the value-added tax will be refunded immediately.

4. Tax refund for integrated circuit products

From June 24 to June 20, 2000, the sales of integrated circuit products (including monocrystalline silicon wafers) produced by it were taxed at the statutory tax rate of 17%. If the actual tax burden exceeded 6%, the value-added tax would be refunded immediately.

5. Tax refund for aircraft maintenance services

From June 5438+1 October1day, 2000, the tax authorities implemented the policy of levying tax first and returning it later for the part with the actual tax burden of aircraft maintenance service exceeding 6%.