New regulations on tax refund in 2023

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Interpretation of the New Policy of VAT Refund in 2022-2023

I. Main Contents of the New Tax Refund Policy [Zhu]

This year's new tax rebate policy has three characteristics:

First, focus on "small and micro enterprises and key supporting industries";

Second, "incremental allowance and stock allowance" and withdrawal;

Third, "institutional, one-off, phased" arrangements should be carried out simultaneously.

Specifically, the New Deal mentioned by Lai mainly includes two categories: one is the tax refund policy for small and micro enterprises, that is, in 2022, all qualified small and micro enterprises in all industries will be given a one-time refund [tui], and incremental [Liang] tax refund will be made on a monthly basis; Second, the tax refund policy for surplus credit in manufacturing industry, such as manufacturing industry, scientific research and technical service industry, electricity, heat, gas and water production and supply industry, transportation, warehousing and postal industry, software and information technology service industry, ecological protection and environmental management industry, etc., meets the requirements of [what], and the one-time tax refund [D] Here I emphasize [Shuo] Ming and five issues:

First, expand the scope of [Zheng] policy to all small and micro enterprises and six key industries as a long-term policy.

2. Refund the stock tax allowance [e] formed before April 20 19 for all eligible small and micro enterprises and manufacturing enterprises. This stock tax rebate policy is a one-off policy. The "one-off" here means that taxpayers will no longer have the stock tax allowance after obtaining the stock tax allowance.

Third, on 20 19, the general tax refund policy was implemented, and the tax refund threshold of "the incremental tax allowance for six consecutive months is greater than zero, and the sixth month is not less than 500,000 yuan" was set. This tax rebate threshold is gradually cancelled for small and micro enterprises. Article 1 of Announcement 14 stipulates that the implementation period is 2022 12.

Fourthly, the applicable subject of tax rebate policy for small and micro enterprises and manufacturing industry not only refers to enterprises, but also includes individual industrial and commercial households that pay taxes according to the general tax law.

Fifth, from the perspective of policy classification and conditions, the applicable subjects of the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing industry may overlap with [nen] and [cun], that is to say, a taxpayer, such as a small [qi] industry in manufacturing industry, can apply both the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing industry.

Second, the determination of the applicable subject of the new tax refund policy [Zheng]

The first is about the identification of six industries, such as manufacturing. The determination of the taxpayer [de] who applies the tax refund policy in six industries, such as manufacturing industry, continues the principle of "subordinate" application of the tax refund policy in advanced manufacturing industry before [ci]. Whether the taxpayer [appointment] or [division] meets the relevant industry conditions [construction] is judged by the taxpayer's main business, not by the industry registered by the taxpayer. That is to say, as long as taxpayers engaged in six [ge] industries such as manufacturing account for more than 50% of the total sales of value-added tax, that is, [ji] meets the main conditions of six [xing] industries such as manufacturing. Three issues need to be emphasized here:

First, the calculation interval of sales ratio. The proportion of sales is calculated and determined according to the continuous sales of 12 months before the taxpayer applies for tax refund. Please note that [Zhu] means that when calculating the sales proportion [e], the numerator of formula [stone] is the total sales of value-added tax under six industries [Xiao]. Second, about industry registration information. For taxpayers whose income accounts for more than 50%, but the industry information registered by taxpayers does not belong to these six industries, especially [special], when a certain type of income in the six industries is the highest value of taxpayers' income, taxpayers are advised to change the registration information of [Li] industry in time according to regulations. Third, the advanced manufacturing tax rebate policy stopped. The incremental tax rebate policy of advanced manufacturing industry has been extended to six [lu] industries, such as manufacturing industry. After the implementation of the stock allowance tax rebate, the tax rebate policy of six industries, such as manufacturing industry, has completely covered the previous tax rebate policy of advanced manufacturing industry. Therefore, after the implementation of the New Deal, the incremental tax rebate policy of advanced manufacturing industry stopped at the same time.

The second is the standard of enterprise scale. At present, there are two main financial enterprise classification standards [ye] issued by relevant departments: one is the Financial Enterprise Classification Standard Regulations [ye] issued by the People's Bank of China and other five departments, which classifies financial enterprises according to the "total assets" 1 index; 2. The Standard Provisions on Classification of Small and Medium-sized Enterprises issued by the Ministry of Industry and Information Technology and other four ministries and commissions [D] respectively use one or a combination of three indicators: Yong, First Number, Total Assets and Employees to classify [DUI]16 industries. In addition, there are six industries such as "education" and "health" that are not included in this classification standard.

In order to effectively ensure the implementation of the tax policy of retention, credit and refund, and adhere to the principle of standardization, unification and full coverage, the two indicators of "operating income" and "total assets [e]" in the above two standards are adopted to determine the enterprise scale in the tax policy of retention, credit and refund. At the same time, for the industries that have not set the indicators of "operating income" or "total assets" in these two standards, and the [German] industries that have not been included in the two standard classifications, the classification standards are as follows: the standard for the micro-enterprise [gas] industry is the value-added tax sales (annual) of 6.5438+0 million yuan and [billion] (excluding 6.5438+0 million yuan [the standard for small enterprises is The standard for medium-sized enterprises is that the value-added tax sales (annual) is below 65.438+0 billion yuan (excluding 65.438+0 billion yuan).

Three issues are emphasized here: First, the total assets index is determined according to the taxpayer's year-end value of the previous fiscal year [D]. Second, the operating income index is determined according to the taxpayer's VAT sales in the previous fiscal year [D]. Increase [increase] VAT sales, including tax declaration sales, check and supplement sales [receipt] amount, tax assessment [level] estimation and adjustment of sales. Where the VAT policy is different, it shall be determined by the sales amount after the difference. Thirdly, in the application of xing index in the standard provision of SME classification [qi], some need to meet two indexes at the same time, and some only need to meet one of them. Taxpayers should apply corresponding xing indicators according to their different national economic industries [Chu].

Three, about the basic conditions of tax refund.

In 2022, the new tax refund policy for tax credit continued the basic tax refund conditions of the incremental tax refund policy for advanced manufacturing [ce], that is, the following four conditions must be met at the same time: (1) the tax credit rating is A or B; (2) There is no fraudulent tax refund, fraudulent export tax refund or violent issuance of special VAT invoices 36 months before applying for tax refund; (3) Having not been punished by the tax authorities for tax evasion for more than two times within 36 months before applying for tax refund; (4) In April 2009 1, 2065438, you didn't enjoy Zheng's policy of returning (returning) after receiving it.

There are three issues to explain here: first, these four conditions are also applicable to the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing; Second, these four conditions also apply to incremental tax refund and stock tax refund [tui]; Three, after the introduction of the New Deal, the general [tui] tax policy stipulated in the Announcement of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on Deepening the Reform of Value-added Tax [ce] (No.39 of 20 19) is to continue to implement the old policy. Compared with the new policy, the old [old] policy needs to meet [his] four conditions at the same time, and it also needs to meet the requirements of "pushing"

Four, on the calculation of [Liu] tax credit.

The first is about the amount [tax] of stock allowance and incremental allowance. The allowable refund amount of tax allowance is calculated according to the balance [e] of tax allowance [e], which includes incremental tax allowance and deposit tax allowance [cun].

Stock tax allowance refers to the tax allowance formed by taxpayers before the implementation of the tax refund system. When determining the stock [beam] tax allowance, take the taxpayer's final tax allowance of 2065438+the end of March 2009 as the standard value. If the period-end tax allowance of the taxpayer [Ren] is greater than the period-end tax allowance at the end of March 20 19, the period-end amount of March 20 19 will be regarded as the inventory tax allowance of Wei. If the taxpayer's current ending tax credit is less than ending tax credit 2065438+the end of March 2009, then [na] the taxpayer's ending tax credit is the stock tax credit. It should be noted that after the stock allowance [Liu] is refunded in one lump sum, the stock allowance is zero.

Incremental tax allowance refers to the [new] and [former] tax allowances added by taxpayers after the implementation of the tax refund system, that is, 1, April 2065438. As mentioned above, if the taxpayer [tax] at the end of March [month] of 20 19 is greater than that at the end of Germany, the increased amount is incremental [beam] tax. It should be noted that once the taxpayer [water] gets the stock tax refund, [bu] does not need to compare [Yao] with the ending tax allowance of 2065438+the end of March 2009, and the ending tax allowance of the current period is the incremental tax allowance.

The second is about the provisions of the investment ratio. In order to simplify the operation and reduce the accounting burden of taxpayers [taxes], [ci] the new tax refund policy does not distinguish between stock tax refund and incremental tax refund, and all set a unified investment proportion. At the same time, the calculation range is the same as that of the old policy, and the [intelligence] is set uniformly from April 20 19 to April 1 year before applying for tax refund.

It should be noted that the fully digital electronic invoice containing the words "special VAT invoice" [yang] in the input deduction voucher and the electronic ordinary VAT invoice for toll roads are added to the tax deduction voucher [ping] as the numerator of the input [xiang] proportion calculation formula, and this adjustment is also applicable to the old policy that continues to be implemented.

The third is about the tax deductible allowance. Multiply the taxpayer's current incremental tax allowance or stock tax allowance by the input ratio [li], that is, calculate the taxpayer's incremental tax allowance or stock tax allowance [shui] that should be refunded during [dang].

Verb (abbreviation of verb) about the time to apply for tax refund

This year's new tax refund policy [tax] distinguishes between [increasing] deposit [quantity], focusing on key time nodes and implementing tax refund step by step. The specific time schedule is:

(1) About incremental tax refund. Small and micro [health] enterprises and manufacturing enterprises that meet the [welfare] conditions may apply to the competent tax authorities for a monthly refund of incremental tax allowances from April 2022, when the tax payment period is declared.

(2) Stock allowance tax refund. Micro-enterprises, small [small] enterprises, medium-sized enterprises and large enterprises can apply for refund of stock allowance from the tax declaration period of April [month], May, July [month] and June 5438+00 respectively.

The following [JI] matters need to be emphasized here:

First of all, taxpayers should complete the current VAT tax return before applying for tax refund.

Second, the general rule of time for tax refund application [D] is that taxpayers should apply for tax refund within the VAT tax declaration period; At the same time, considering that this year's tax refund involves many small and micro enterprises [qi] and other market entities, in order to better serve taxpayers [shui], from April to June 2022, the time for filing tax refund is extended from the filing tax period to the last working day of each month. From July [month], 2022, the time for applying for tax refund will be restored to the VAT tax declaration period.

Third, the time for tax refund application is extended from April to June, which is not only applicable to the new policy introduced this time, but also to the old policy that continues to be implemented.

Fourthly, there is a certain difference between the application time of tax refund with retained profits and incremental tax refund with retained profits. In order to avoid bringing unnecessary burden to taxpayers, taxpayers can apply for tax refund at the same time if it meets the [tui] application time stipulated in the Regulations [gui]. For example, in April 2022, micro-enterprises can apply for both [Liang] tax refund and [Yi] incremental tax refund. Therefore, after completing the current [qi] VAT payment [na] tax declaration in April, micro-enterprises only need to submit a tax refund application to the competent tax authorities, and both can apply.

Fifth, the above time is the starting time for applying for a one-time stock tax refund. If the taxpayer fails to pay the tax in the current period, it can also do it in the future tax return period according to the regulations. For example, micro-enterprises can apply for [apply for] tax refund from the tax declaration period in April 2022. If you can't apply in April, you can also apply for [Chu] tax refund after [Guangdong] and [Hebei] in May.

The intransitive verbs are connected with the policies of "first retreat" and "first retreat".

According to the current [Xi 'an] regulations, taxpayers cannot apply the tax refund policy and the tax refund policy at the same time, that is to say, those who enjoy both the tax refund policy and the tax refund policy may not apply for tax refund at the same time. If the tax refund has been obtained, it shall not be refunded or refunded (refunded) immediately after the first collection. After the tax refund is strengthened, there may be taxpayers who choose to enjoy the tax refund on demand before, [xian] and then refund (refund), hoping to choose the tax refund again [shui]; At the same time, some taxpayers are not considerate when handling the tax refund [tax], and they also hope to be given the opportunity to choose again and enjoy the right to return it immediately after collection.

In response to the concerns of the above-mentioned taxpayers, the announcementNo. 14 clearly stipulates that taxpayers can apply for the policy of immediate refund of value-added tax after returning all the tax refund in one lump sum before June 3, 2022, and implement the first refund (tax refund) according to the regulations. Taxpayers who have enjoyed the policy of VAT refund on demand [tui] and VAT refund on demand (tax refund) since April [Guangdong] 1, 20 19 can refund the VAT refunded on demand [xian] in one lump sum before October, 2022.

What needs to be emphasized here is that, firstly, taxpayers need to pay back all the tax refunded before June 65438+1October 3 1 2022. Second, the taxpayer must return the remaining [di] tax refund to [Zhou] and put it in storage before it can be transferred to [jin] for further deduction; Those who have not returned the library in full shall not be transferred to the following [Kyrgyzstan] to continue the deduction.

VII [qi] Provisions on the Administration of Tax Refund Collection for Retained Credits

When the tax refund system was established in 20 19, State Taxation Administration of The People's Republic of China issued the Notice of State Taxation Administration of The People's Republic of China on Handling Tax Refund for Tax Refund Business with Value-added Tax Remaining at the End of the Period (State Taxation Administration of The People's Republic of China Announcement No.2019, hereinafter referred to as Announcement No.20 [Jane]), applied for [application], accepted [Li], reviewed and returned the library. The introduction of the tax refund policy has not substantially adjusted the current tax refund process. In terms of links, the specific provisions [D] are as follows:

The first is about the taxpayer's application for tax refund. When taxpayers apply for tax refund, they only need to submit [ti] an application form for tax refund (refund), which can be submitted in person through the tax service hall or online through the electronic tax bureau. According to the new policy, the content of the tax refund (refund) application form has been adjusted accordingly, with some columns added and some column descriptions adjusted. At the same time, in order to facilitate taxpayers to apply for tax refund, local [di] electronic tax bureaus have realized the pre-filling function of most data in the tax refund (refund) application form, and taxpayers can also modify the pre-filling content according to the actual business situation [yi], and finally [

The second is about the examination and approval of tax refund. After accepting the taxpayer's application for tax refund [di], the tax control machine [ji] will review the tax refund [tui] [shui] according to the regulations, and issue the audit results according to the unsympathetic situation [qing].

In the first case, the taxpayer meets the conditions of full refund of [tui] tax, and no risk doubts and unresolved matters are found, and the tax refund for leaving the country is allowed.

In the second case, if the taxpayer fails to meet one or more tax refund conditions, the tax refund will not be granted.

In the third case, although the taxpayer meets the tax refund conditions [jian], but there are risk doubts [dian] or related unprocessed items, the tax refund will be suspended, and the related risk doubts will be investigated [zha] to handle the unprocessed items. After the treatment, continue to handle the [tui] tax according to the regulations.

The third is about the link of issuing tax revenue refund book. When the tax authorities make a decision to grant tax refund, they shall issue a corresponding tax revenue refund book and send it to the treasury department at the same level.

The fourth is about the tax refund link. After receiving the tax refund letter sent by the tax authorities, the treasury department will go to the Bank of Jin for tax refund review in accordance with the provisions of An 'an, and after the review is passed, the tax refund will be returned to the account designated by the taxpayer.

Tax refund for headquarters economic park?

Business is a process of giving, finance and taxation is a result of solving, and tax issues are complicated. Let us pay taxes to help you find the answer. Since the reform and opening up, China [Wo] has put [Jane] [She] in the first place in [load] [business], so that some people get rich first, some people get rich first [lai], and those who get rich later are promoted. Guangdong [Qu] opens first, and the eastern coast opens first.

The eastern provinces are mainly for the development of future economic industries and innovation. Heavy industry, light chemical industry, and high [high] new technologies are mostly in the east and middle, and the southwest region has also received most of heavy industry, national defense industry, hydropower and water conservancy, such as power transmission from west to east, water diversion from south to north, and coal transportation from north to south.

The headquarters economic park is to balance this situation. It does not need to relocate the entity [ti] or send personnel. It is a registered investment attraction and can enjoy preferential support of local [tax refund]. The park established in the local area has preferential tax refund for the settled enterprises, and 80% of the value-added tax and income tax will be returned to the local area, and the tax will be paid in the current month and returned to [Yue] in the next month.

For the first-class retained parks, 50% of the value-added tax was retained locally, 50% was turned over to the central government, and 40% of the income tax was retained locally, and 60% was turned over. The annual tax payment of enterprises is about [zai] 654.38+00,000 [wan], which can save about 300,000 in [jie] province and will not change the original enterprises.

What are the preferential tax policies for registered companies in 2023?

1.In 2023, [Wei] will implement a new comprehensive tax and fee support policy, adhere to the combination of phased measures and institutional arrangements, and carry out tax reduction and tax refund simultaneously, mainly focusing on tax refund, tax reduction and tax deferred policies. The content is explained as follows;

Starting from the number1.2021.10/,housing leasing enterprises can choose to apply the suggested [easy] tax law and pay at the tax rate of 5% minus 1.5%.

2. If the quarterly sales of small-scale taxpayers do not exceed 450,000 yuan, the value-added tax will be exempted. If the annual invoice amount is adjusted to not exceed [chao] 5 million yuan, the value-added tax will be exempted, and the amount of exemption from value-added tax will be considerable.