The incomprehensible tax refund policy-

——Introduction to the map

First, let’s understand what an excess tax refund is. The retained tax refund is a preferential tax policy. How to understand it specifically? We can make the following translations:

1. Remaining offset means that the input tax of a general taxpayer for the current period is greater than the output tax. When filing a tax return for the current period, after the input has been deducted from the output, there is still a surplus that cannot be deducted. Input tax, the remaining input tax is the retained tax credit.

2. Excess tax refund. Under normal circumstances, the enterprise should "keep" the remaining undeducted input tax for future use. Now, the country has relaxed policies. If enterprises meet certain conditions, the country can refund this part of the "retained" tax amount.

3. Since it is a preferential policy, in theory it should be voluntary, and you can enjoy it or not.

Secondly, let’s learn more about the history of tax refund.

In June 2018, the end-of-period VAT credits for some industries will be refunded.

In April 2019, the retained tax refund system was fully implemented.

In June 2019, a more relaxed VAT refund policy was implemented for some advanced manufacturing industries.

In January 2020, enterprises that produce key supplies for epidemic prevention and control can apply to the competent tax authorities on a monthly basis for a full refund of the incremental value-added tax credit.

In April 2021, the scope of advanced manufacturing industries that will enjoy the relaxed tax refund policy will be further expanded.

In April 2022, the implementation of the end-of-period VAT refund policy will be further strengthened.

Finally, let’s figure out the difficulties in understanding the tax refund policy.

1. Which types of enterprises can enjoy the tax refund policy?

2. What conditions need to be met to enjoy the policy?

3. Which part of the retained tax credit will be refunded specifically?

4. How to calculate the tax refund amount?

5. When can I apply for tax refund?

(1) All types of enterprises

All enterprises that are general taxpayers of value-added tax (including individual industrial and commercial households, sole proprietorships, and partnerships)

(2) ) Specific types of enterprises

The following types of enterprises (including individual industrial and commercial households) that are general taxpayers of value-added tax:

(1) Micro-enterprises

(2 ) Small enterprises

(3) Medium-sized enterprises (only refers to manufacturing and other industries)

(4) Large enterprises (only refers to manufacturing and other industries)

Specifically refers to manufacturing and other industries including:

(1) Manufacturing

(2) Scientific research and technical services

(3) Electricity, heat, gas and water production and supply industry

(4) Software and information technology service industry

(5) Ecological protection and environmental governance Industry

(6) Transportation, warehousing and postal industry

3. Judgment criteria for different types of enterprises

Standard 1: According to the "Classification Standards for Small and Medium Enterprises" The operating income indicators and total assets indicators in the Regulations (Ministry of Industry and Information Technology [2011] No. 300) are determined:

Standard 2: According to the "Standard Regulations for the Classification of Financial Enterprises" (Yinfa [2015] No. 309 ) to determine the operating income indicators and total assets indicators:

Standard 3: Taxpayers other than industries listed in Standard 1 and Standard 2, and industries listed in Standard 1 but do not use operating income indicators or Taxpayers whose total assets index is determined by classification should be judged according to the following standards:

(1) Micro enterprise: VAT sales (annual) 1 million yuan

(2) Small Enterprise: 1 million yuan in value-added tax sales (annual) 20 million yuan

(3) Medium-sized enterprises:: 20 million yuan in value-added tax sales (annual) 100 million yuan

( 4) Medium-sized enterprises:: Value-added tax sales (annual) 100 million yuan

Note:

(1) Operating income indicator: based on the taxpayer’s value-added tax sales in the previous fiscal year Sure.

If it is less than one fiscal year, it is calculated according to the following formula:

Value-added tax sales (year) = Value-added tax sales during the actual existence of the enterprise in the previous fiscal year/actual existence months of the enterprise Number 12

(2) Total assets indicator: determined based on the taxpayer’s end-of-year value of the previous fiscal year.

1. All types of enterprises

must meet the following conditions at the same time:

(1) Starting from the tax period in April 2019, for six consecutive months (For quarterly tax, two consecutive quarters) the incremental tax credit is greater than zero, and the incremental tax credit in the sixth month is not less than 500,000 yuan.

(2) The tax credit rating is A or B.

(3) There has been no fraudulent use of excess tax refund, export tax refund or false issuance of special value-added tax invoices in the 36 months before applying for tax refund.

(4) The applicant has not been punished twice or more by the tax authorities for tax evasion in the 36 months before applying for tax refund.

(5) Those who have not enjoyed the policy of collection and withdrawal, collection first and return (refund) since April 1, 2019.

2. Specific types of enterprises

Must meet the following conditions at the same time:

(1) The tax credit rating is A or B.

(2) There has been no fraudulent use of excess tax refunds, export tax refunds or false issuance of special value-added tax invoices in the 36 months before applying for tax refund.

(3) The applicant has not been punished twice or more by the tax authorities for tax evasion in the 36 months before applying for tax refund.

(4) Starting from April 1, 2019, those who have not enjoyed the policy of “levy and then refund” and “levy first and then refund” (refund) policy.

(1) Incremental tax credit

1. All types of enterprises

Incremental tax credit refers to the new tax credit compared to the end of March 2019 Increased ending tax credit.

Example: Map Finance and Taxation Company’s retained tax credit at the end of March 2019 is 500,000, and the retained tax credit at the end of March 2022 is 800,000. During the reporting period in April 2022, the incremental retained tax credit is 300,000.

2. Certain types of enterprises

(1) Before a taxpayer obtains a one-time refund of the existing tax credit, the incremental tax credit amount is the sum of the tax credit tax at the end of the current period and March 31, 2019 The newly increased amount of retained tax credit compared to the previous day.

Example map: The finance and taxation company has not processed the existing tax credit refund. The tax credit amount at the end of March 2019 is 500,000, and the tax credit amount at the end of March 2022 is 800,000. During the reporting period in April 2022, the incremental tax credit amount will be 800,000 yuan. The tax deduction is 300,000.

(2) After the taxpayer obtains a one-time refund of the existing tax credit, the incremental tax credit amount shall be the ending tax credit amount of the current period.

Example: The finance and taxation company handled the refund of excess tax credits in April 2022. The tax credits at the end of March 2019 were 500,000, and the tax credits at the end of April 2022 were 600,000. The reporting period is May 2022. The incremental retained tax credit is 600,000.

(2) Existing tax credits

Only certain types of enterprises

1. Before taxpayers receive a one-time tax refund for excess credits

Example

(1) Tutu Finance and Taxation Company has not processed the existing tax credit refund. The tax credit amount at the end of March 2019 was 500,000, and the tax credit amount at the end of March 2022 was 800,000. The reporting period is April 2022. , the incremental retained tax credit is 300,000, and the existing retained tax credit is 500,000.

(2) Map Finance and Taxation Company has not processed the existing tax credit refund. The tax credit amount at the end of March 2019 was 500,000, and the tax credit amount at the end of March 2022 was 100,000. During the reporting period in April 2022, the tax credit amount will be increased. The amount of excess tax credit is 0 yuan, and the existing tax credit is 100,000 yuan.

2. After a taxpayer obtains a one-time refund of the existing excess tax credit, the amount of the existing excess tax credit will be zero.

Example: The finance and taxation company handled the refund of the existing retained tax credits in April 2022. The retained tax credits at the end of April 2022 were 600,000. During the reporting period in May 2022, the incremental retained tax credits were 600,000. The amount of retained tax credit is 0 yuan.

(1) All types of enterprises

The incremental excess tax credit allowed to be refunded = the input composition ratio of the incremental tax credit 60%

(2) Specific Type of enterprise

The incremental tax credit allowed to be refunded = the input composition ratio of the incremental tax credit 100%

The remaining tax credit allowed to be refunded = the input composition ratio of the stock tax credit 100%

Note:

The proportion of input is the special value-added tax invoices that have been deducted from April 2019 to the tax period before the tax refund is applied for (including those with "value-added" Electronic invoices with the words "Special Tax Invoice" fully digitized, unified invoices for tax-controlled motor vehicle sales), electronic ordinary VAT invoices for toll roads, customs import VAT special payment documents, and the VAT amount indicated on the tax payment certificate Proportion of all input tax deducted during the same period.

When calculating the input composition ratio of the allowed refundable excess tax credit, the input tax amount transferred out by the taxpayer in accordance with the regulations from April 2019 to the period before applying for tax refund does not need to be transferred from the credited tax amount. deducted from the amount of VAT deducted.

The input tax amount obtained by the clothing production company from April 2019 to March 2022 is as follows:

In addition, in December 2021, the taxpayer suffered abnormal losses due to , among the special VAT invoices that have been deducted before, 300,000 yuan of input tax is transferred out as input tax according to regulations.

Input composition ratio = (6030200) (603020102) 100%=91.51%

(1) All types of enterprises

Starting from the tax period in April 2019, after meeting the conditions for six consecutive months (two consecutive quarters if paying taxes on a quarterly basis), you can apply to the competent tax authority for a refund of the retained tax during the VAT return period. tax credit.

(2) Specific types of enterprises

You can apply for refund to the competent tax authorities starting from the tax declaration period (declaration time limit) listed below.