Can small-scale enterprises apply for tax refund?

Legal analysis: small-scale taxpayers can export tax rebates. Small-scale taxpayers cannot enjoy tax refund. Only ordinary taxpayers can enjoy tax refund. Foreign trade companies can buy goods from small-scale taxpayers and export them, and then apply for tax refund. But there is a premise that small-scale taxpayers must go to the tax bureau to issue them. According to the current policy, if a taxpayer issues or applies for issuing a special VAT invoice by himself, he should calculate and pay VAT according to the taxable behavior corresponding to the special VAT invoice issued by him. It is clear in the announcement that if the monthly sales of small-scale taxpayers do not exceed 6,543,800 yuan (if 654.38+ 0 quarters are 654.38+0 tax periods, the quarterly sales do not exceed 300,000 yuan), the tax paid by issuing special VAT invoices in the current period is in the VAT.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be carried out in accordance with the law. If the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions that are inconsistent with tax laws and administrative regulations, such as tax collection, suspension, tax reduction, exemption, tax refund and overdue tax.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to state and defend the decision of the tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to report and accuse illegal acts of tax authorities and tax personnel.