How to handle the tax refund in 2022?

Eligible small and micro enterprises (including individual industrial and commercial households) and enterprises (including individual industrial and commercial households) such as manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply services, software and information technology services, ecological protection and environmental governance.

Policy content

(1) Eligible small and micro enterprises may apply to the competent tax authorities for refunding the incremental tax allowance from April 2022, when they declare the tax period.

(2) Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits during the tax declaration period in April 2022; Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.

(3) Since April 2022, qualified enterprises in manufacturing and other industries may apply to the competent tax authorities for refunding the incremental tax allowance.

(4) Eligible medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax reporting period in May 2022; Eligible large enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in June 2022.

operating procedure

(A) the way to enjoy

Taxpayers applying for tax refund should submit an application form for tax refund (refund).

(2) Handling channels

It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).

(3) Reporting requirements

1. Taxpayers should apply for tax refund after completing the current VAT tax return within the tax return period. From April to June, 2022, the time for tax refund application was extended to the last working day of each month.

2. Taxpayers who export goods and services and have cross-border taxable behavior shall apply the method of tax exemption and refund, and may declare tax exemption and refund at the same time within the same reporting period.

3. Taxpayers who apply for tax refund, export goods and services and cross-border taxable activities fall within the scope of tax exemption shall declare tax exemption on schedule. If the export sales that can be declared tax-free in the current period are zero, zero tax-free declaration will be made.

4. If a taxpayer declares tax exemption and applies for tax refund, the tax authorities should apply for tax exemption and tax refund first. After the tax exemption, the taxpayer still meets the conditions for tax refund, and then apply for tax refund.

5. During the tax refund period, if the final tax allowance changes due to tax declaration, inspection and adjustment, the incremental tax allowance allowed to be refunded shall be determined according to the final tax allowance of the latest VAT tax return (applicable to general taxpayers).

6. Taxpayers who both declare tax exemption and apply for tax refund, or those who have not been approved by the tax authorities when applying for tax refund, after the tax authorities approve the tax exemption and tax refund, the incremental tax amount allowed for tax refund shall be determined according to the tax refund amount at the end of the latest VAT tax return (applicable to general taxpayers).

The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the tax authorities in the current period, but the taxpayer has not filled in the column 15 of the VAT tax return (applicable to general taxpayers).

7. If the taxpayer has both VAT arrears and final tax credits, the incremental tax credits allowed to be refunded shall be determined according to the final tax credits of the latest VAT tax return (applicable to general taxpayers).

8. Taxpayers approve the tax refund in the early stage after handling the VAT tax declaration and tax exemption and refund declaration. Before the tax authorities approve the tax exemption and refund amount, the tax refund amount and tax exemption and refund amount in the current period are calculated by deducting the tax refund amount approved by the tax authorities from the tax refund amount due at the end of the latest VAT tax declaration (applicable to general taxpayers). The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the taxpayer in the current period but not yet declared in column 22 "Tax Refund in the Last Period" of the attached page (II) of the VAT tax return.

9. Taxpayers should offset the tax amount left at the end of the period with the incremental tax amount allowed to be refunded with the approval of the tax authorities in the current period after receiving the Notice of Tax Matters approved by the tax authorities, and fill in the "Tax Refund of Tax Amount Left at the Last Period" in column 22 of Attached Information of VAT Tax Return (details of input tax amount in the current period) when handling the VAT tax declaration.

10. According to the regulations, taxpayers who need to apply for a refund of all the tax refunded can submit a tax refund application form through the electronic tax bureau or the tax service office. After the taxpayer has refunded all the refunded tax, he can continue to deduct the input tax according to the regulations by filling in the negative number in column 22 of the information attached to the VAT and Additional Taxes Declaration Form (details of input tax in the current period).

(4) Relevant regulations

1. Conditions that must be met at the same time when applying for tax refund.

The tax credit rating is Grade A or Grade B; There is no fraudulent tax refund, fraudulent export tax refund or false issuance of special invoices for value-added tax in the 36 months before applying for tax refund; Having not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund; From April 19, 1, 2065438, I did not enjoy the policy of withdrawing cash immediately, collecting money first and then returning (returning).

2. Incremental tax allowance

The incremental allowance shall be determined according to the following circumstances:

Before the taxpayer obtains the one-time stock tax refund, the incremental tax allowance is the new tax allowance at the end of the current period compared with the tax allowance on March 3, 20091day.

After the taxpayer obtains a one-time stock tax refund, the incremental tax allowance is the tax allowance at the end of the current period.

3. Stock tax exemption

The inventory allowance shall be determined according to the following circumstances:

Before the taxpayer obtains the one-time stock tax refund, if the current ending tax credit is greater than or equal to the ending tax credit of 2065438+March 3, 20091,the stock tax credit is 2065438+March 3, 20091; If the period-end tax allowance is less than the period-end tax allowance of March 3, 20091,the stock tax allowance is the period-end tax allowance.

After the taxpayer gets a one-time stock tax refund, the stock exemption amount is zero.

4. Marking standards

Medium-sized enterprises, small-sized enterprises and micro-enterprises are determined according to the operating income indicators and total assets indicators in the Classification Standard for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology [201] No.300) and the Classification Standard for Financial Enterprises (Yinfa [2015] No.309). Enterprises other than the above-mentioned medium-sized enterprises, small enterprises and micro enterprises belong to large enterprises.

The total assets index is determined according to the taxpayer's year-end value in the previous fiscal year. The operating income index is determined according to the VAT sales of the taxpayer in the previous fiscal year; Less than a fiscal year, according to the following formula:

Value-added tax sales (year) = value-added tax sales in the actual existence period of the enterprise in the previous fiscal year/the actual existence months of the enterprise × 12.

VAT sales, including tax declaration sales, inspection and compensation sales, tax assessment and adjustment sales. Where the VAT policy is different, it shall be determined by the sales amount after the difference.

For taxpayers outside the industries listed in Document No.300 [20 1 1] and Document No.309 [20 15] of the Ministry of Industry and Information Technology, and those listed in Document No.300 [20 1 1] of the Ministry of Industry and Information Technology, but not operating income indicators or total assets indicators. The standard for small enterprises is that the value-added tax sales (annual) is less than 20 million yuan (excluding 20 million yuan); The standard for medium-sized enterprises is VAT sales (year) 1 100 million yuan or less (excluding 1 100 million yuan).

5. Industry standards

Manufacturing refers to taxpayers engaged in manufacturing, scientific research and technical services, production and supply of electricity, heat, gas and water, software and information technology services, ecological protection and environmental governance, transportation, warehousing and postal services, and the corresponding VAT sales account for more than 50% of the total VAT sales.

The above-mentioned sales ratio is calculated and determined according to the sales amount of 12 months before the taxpayer applies for tax refund; If the operating period before applying for tax refund is less than 12 months but more than 3 months, it shall be calculated and determined according to the actual operating period.

6. Tax-free refund allowed

Calculate and determine the allowable tax refundable amount according to the following formula:

Allowable refundable incremental tax = incremental tax × input composition ratio × 100%

Allowable refundable inventory tax allowance = inventory tax allowance × input composition ratio × 100%

The input proportion is the proportion of the value-added tax that has been deducted during the tax period from 2065438 to April 2009 before applying for tax refund (including all-digital electronic invoices with the words "special invoices for value-added tax" and unified invoices for tax-controlled motor vehicle sales), electronic ordinary invoices for toll roads, special letters of payment for customs import value-added tax, and tax payment certificates that account for all the input tax deduction in the same period.

When calculating the input composition ratio of the allowable tax refund, the input tax transferred by the taxpayer from April 2065438 to April 2009 before applying for tax refund does not need to be deducted from the deducted special VAT invoices (including fully digital electronic invoices with the words "special VAT invoices" and unified invoices for tax-controlled motor vehicle sales), electronic ordinary invoices for toll roads, special VAT payment books for customs import links and VAT payment certificates. 7. Relationship between export tax rebate and tax rebate.

Taxpayers who export goods and services and have cross-border taxable behavior should apply for tax exemption and refund first. After the completion of tax exemption and refund, those who still meet the prescribed conditions may apply for tax refund; If the tax exemption method is applicable, the relevant input tax amount shall not be used to refund the tax exemption.

8. The convergence of VAT refund, tax refund (refund) and tax refund.

Taxpayers who have obtained tax refund since April 20 19 and 1 year are not allowed to apply for the policy of refund of value-added tax immediately after collection and refund before collection. Taxpayers can apply for the policy of VAT refund immediately after collection and refund (tax refund) before June 65438+1October 3 1 in 2022.

20 19. Taxpayers who have enjoyed the policy of VAT refund upon collection and refund upon collection since April can apply for tax refund according to regulations after they have fully refunded the refunded VAT upon collection and refund before 20221October 3 1.

9. Tax credit evaluation

Individual industrial and commercial households applying the general method of VAT taxation may voluntarily apply to the competent tax authorities to participate in the evaluation with reference to the evaluation index and evaluation method of enterprise tax credit since the announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on further strengthening the implementation of the policy of VAT refund on demand (No.4, 2022), and the relevant provisions of "Tax Credit Management in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" will apply in the future. For those who have participated in the tax credit evaluation in accordance with the tax credit management measures promulgated by the provincial tax authorities, they can also choose to continue to use the original tax credit rating, and those who meet the conditions can apply for tax refund.

10. Other clauses

Taxpayers can choose to apply to the competent tax authorities for tax refund, or they can choose to carry it forward to the next period to continue the deduction.

Taxpayers can apply for incremental tax refund and stock tax refund at the same time within the prescribed time limit.

At the same time, taxpayers who meet the relevant tax refund policies for small and micro enterprises and manufacturing industries can apply for one of them at will.