Beijing News On July 29th, State Taxation Administration of The People's Republic of China Guanwei released the operation guide of tax refund, tax reduction and fee reduction policy in 2122 to help small and medium-sized enterprises understand the latest tax refund policy at the end of VAT. The full text is as follows:
Operation Guide of Tax Refund, Tax Reduction and Fee Reduction Policy
—— Tax Refund Policy at the End of VAT in 2122
Applicable object
Qualified small and micro enterprises (including individual industrial and commercial households), manufacturing industry, scientific research and technical service industry, electricity, heat, gas and water production and supply industry, software and information technology service industry, ecological protection and environmental governance. Warehousing and postal services (hereinafter referred to as manufacturing industries), enterprises (including individual industrial and commercial households), wholesale and retail industries, agriculture, forestry, animal husbandry and fisheries, accommodation and catering industries, residential services, repairs and other services, education, health and social work and culture, sports and entertainment industries (hereinafter referred to as wholesale and retail industries).
II Policy Contents
(1) Eligible small and micro enterprises may apply to the competent tax authorities for refund of the incremental tax allowance from the tax declaration period in April 2122.
(2) Eligible micro-enterprises may apply to the competent tax authorities for a one-time refund of the remaining tax credits from April 2122; Small enterprises that meet the requirements may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2122.
(3) Enterprises in industries such as manufacturing that meet the requirements may apply to the competent tax authorities for refund of the incremental tax allowance from April 2122.
(4) medium-sized enterprises in manufacturing and other industries that meet the requirements may apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in May 2122; Qualified 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 2122.
(5) enterprises in industries such as wholesale and retail that meet the requirements may apply to the competent tax authorities for refunding the incremental tax allowance from the tax declaration period in July 2122.
(6) enterprises in industries such as wholesale and retail that meet the requirements may apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in July 2122.
iii. operating procedures
(I) enjoyment mode
taxpayers applying for tax refund should submit the application form for tax refund (credit).
(II) Handling channels
It can be handled through the tax service hall (place) and the electronic tax bureau, and the specific location and website address can be inquired from the "tax service" column of the website of the tax bureau of provinces (autonomous regions, municipalities directly under the central government and cities with separate plans).
(3) declaration requirements
1. Taxpayers should apply for tax refund after completing the current VAT tax declaration within the tax declaration period. From April to July, 2122, the application time for tax refund will be extended to the last working day of each month.
2. taxpayers who export goods and services and have cross-border taxable activities are subject to the tax exemption and refund method, and can apply for both tax exemption and tax refund within the same reporting period.
3. A taxpayer who applies for tax refund for retention, export of goods, services and cross-border taxable activities shall apply for tax refund exemption on schedule. If the export sales that can be declared tax exemption and refund in the current period are zero, zero declaration of tax exemption and refund shall be handled.
4. if a taxpayer applies for both tax exemption and tax refund, the tax authorities should apply for tax exemption and tax refund first. After handling the tax exemption and refund, if the taxpayer still meets the conditions for tax refund, then apply for tax refund.
5. if the final tax allowance changes due to reasons such as tax declaration, audit 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 ordinary taxpayers).
6. if a taxpayer applies for both tax exemption and tax refund in the same reporting period, or if there is a tax exemption and tax refund amount that has not been approved by the tax authorities when the taxpayer applies for tax refund, the incremental tax allowance allowed to be refunded shall be determined according to the tax allowance at the end of the latest VAT tax return (applicable to ordinary taxpayers) after the tax authorities have approved the tax exemption and tax refund amount.
the tax refund amount approved by the tax authorities refers to the tax refund amount approved by the tax authorities in the current period, but the taxpayer has not filled in the "tax refund amount exempted, credited and refunded" in column 15 of the VAT tax return (applicable to ordinary taxpayers).
7. If the taxpayer has both VAT arrears and tax credits at the end of the period, the incremental tax credits allowed to be refunded shall be determined according to the tax credits at the end of the latest VAT Tax Return (applicable to ordinary taxpayers).
8. if the taxpayer approves the tax refund in the previous period after filing the VAT tax return and the tax exemption and refund declaration, and before the tax authorities approve the tax refund payable for the tax exemption and refund, the tax refund payable and the tax exemption and refund for the current period shall be calculated based on the tax refund at the end of the latest VAT tax return (applicable to ordinary taxpayers). The tax refund amount approved by the tax authorities refers to the tax refund amount that has been approved by the tax authorities in the current period, but has not been reported by the taxpayer in column 22 "Tax Refund for Last Period" of Attached Information (II) of VAT Tax Return (Details of Input Tax in the Current Period).
9. The taxpayer shall, in the current period after receiving the Notice of Tax Matters approved by the tax authorities, offset the tax amount retained at the end of the period with the incremental tax amount allowed to be refunded approved by the tax authorities, and fill in "Tax Refund of Tax Amount Retained in 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.
11. If a taxpayer needs to apply for the refund of all the refunded tax refund, he can submit the Application Form for Refund of Tax Refund through the Electronic Taxation Bureau or the Tax Service Office. After paying back all the refunded tax refund, the taxpayer will fill in the negative number in column 22 "Tax Refund of Last Period Tax Refund" of Attached Information of VAT and Additional Taxes and Fees Declaration Form (details of current input tax) when filing the VAT tax return, and can continue to deduct the input tax according to regulations.
(4) Relevant regulations
1. Conditions that must be met at the same time when applying for tax refund
The tax credit rating is A or B; 36 months before applying for tax refund, there is no case of defrauding the tax refund, defrauding the export tax refund or falsely issuing special invoices for value-added tax; Having not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; Since April 1, 2119, you have not enjoyed the policy of immediate withdrawal, first collection and then return (withdrawal).
2. Incremental tax allowance
Incremental tax allowance is determined by distinguishing the following situations:
Before the taxpayer obtains the one-time stock tax allowance, the incremental tax allowance is the newly increased tax allowance at the end of the current period compared with March 31, 2119.
after the taxpayer obtains the one-time stock tax rebate, the incremental tax allowance is the tax allowance at the end of the current period.
3. Stock tax allowance
Stock tax allowance is determined according to the following situations:
Before the taxpayer obtains the one-time stock tax allowance, if the current ending tax allowance is greater than or equal to the ending tax allowance on March 31, 2119, the stock tax allowance will be the ending tax allowance on March 31, 2119; If the current ending tax allowance is less than the ending tax allowance on March 31, 2119, the stock tax allowance is the current ending tax allowance.
after the taxpayer obtains the one-time tax refund for stock allowance, the tax amount for stock allowance is zero.
4. Classification criteria
Medium-sized enterprises, small enterprises and micro enterprises are determined according to the operating income indicators and total assets indicators in the Classification Criteria for Small and Medium-sized Enterprises (No.311 [2111] of the Ministry of Industry and Information Technology) and the Classification Criteria for Financial Enterprises (No.319 [2115] of the Ministry of Industry and Information Technology).
the total assets index is determined according to the taxpayer's value at the end of the previous fiscal year. The operating income index is determined according to the taxpayer's VAT sales in the previous fiscal year; If it is less than one fiscal year, it shall be calculated according to the following formula:
VAT sales (year) = VAT sales during the actual existence of the enterprise in the previous fiscal year/the actual number of months of existence of the enterprise ×12
VAT sales, including sales for tax declaration, sales for inspection and compensation, and sales for tax assessment and adjustment. Where the difference in value-added tax policy is applicable, it shall be determined by the sales amount after the difference.
for taxpayers outside the industries listed in documents No.311 [2111] and No.319 [2115] of the Ministry of Industry and Information Technology, and taxpayers in the industries listed in document No.311 [2111] of the Ministry of Industry and Information Technology but not determined by operating income index or total assets index, the standard for micro-enterprises is less than 1 million yuan (excluding 1 million yuan) of VAT sales (year); The standard for small enterprises is that the value-added tax sales (annual) is less than 21 million yuan (excluding 21 million yuan); The standard for medium-sized enterprises is that the value-added tax sales (annual) is less than 1 billion yuan (excluding 1 billion yuan).
enterprises other than the above-mentioned medium-sized enterprises, small enterprises and micro enterprises belong to large enterprises.
in accordance with the provisions of article 6 of announcement No.14 of 2122, when the Standard Provisions on the Classification of Small and Medium-sized Enterprises (No.311 [2111] of the Ministry of Industry and Information Technology) and the Standard Provisions on the Classification of Financial Enterprises (No.319 [2115] of the Ministry of Industry and Information Technology) are applied, the industry attribution of taxpayers shall be based on the principle of determining the industry attribution by major economic activities in the National Economic Industry Classification.
5. Industry standards
Enterprises in manufacturing, wholesale and retail industries, It refers to manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental management, transportation, warehousing and postal services, wholesale and retail, agriculture, forestry, animal husbandry and fisheries, accommodation and catering services, and residents' services.
the proportion of the above sales is calculated and determined according to the sales of the taxpayer for 12 consecutive months before applying for tax refund; If the operating period before applying for tax refund is less than 1.2 months but over 3 months, it shall be calculated and determined according to the actual sales during the operating period.
6. Allowable refundable tax allowance
Allowable refundable tax allowance is calculated and determined according to the following formula:
Allowable incremental tax allowance = Incremental tax allowance × input composition ratio ×111%
Allowable refundable stock tax allowance = Allowable stock tax allowance × input composition ratio ×111%
Input composition ratio, For the period from April 2119 to the time before applying for tax refund, the value-added tax indicated by the special VAT invoice (including the fully digitized electronic invoice with the words "special VAT invoice" and the unified invoice for tax-controlled motor vehicle sales), the electronic ordinary VAT invoice for toll road tolls, the special payment book for customs import VAT, and the tax payment certificate for tax payment accounted for the proportion of all the input tax deducted in the same period.
when calculating the proportion of the input tax allowance that is allowed to be refunded, the input tax transferred by the taxpayer in accordance with the regulations during the period from April 2119 to the time before applying for tax refund does not need to be deducted from the VAT indicated in the deducted special VAT invoice (including the fully digitized electronic invoice with the words "special VAT invoice" and the unified invoice for tax-controlled motor vehicle sales), the electronic ordinary invoice for toll road tolls, the special payment letter for customs import VAT, and the tax payment certificate for tax payment.
7. Connection between export tax refund and tax refund for retention
Taxpayers who export goods and services and have cross-border taxable behavior should apply for tax refund exemption first. After the tax exemption and refund is completed, if it still meets the prescribed conditions, it may apply for refund of the tax allowance; Where the tax exemption method is applicable, the relevant input tax shall not be used to refund the tax allowance.
8. Connection of VAT refund upon collection, tax refund after collection
Taxpayers who have obtained tax refund after collection since April 1, 2119 may not apply for VAT refund upon collection and tax refund after collection. Taxpayers can apply for the policy of VAT refund immediately after collection, and refund after collection (refund) in accordance with regulations after all the tax refunds have been paid back in one lump sum before October 31, 2122.
taxpayers who have enjoyed the policy of VAT refund immediately after collection and refund after collection since April 1, 2119 can apply for refund of the remaining tax credits before October 31, 2122.
9. Tax credit evaluation
Individual industrial and commercial households that apply the general method of VAT taxation can 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, and apply the relevant provisions on tax credit management in State Taxation Administration of The People's Republic of China 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 level, and those who meet the conditions can apply for tax refund.
11. other provisions
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.
taxpayers who meet the relevant tax refund policies for small and micro enterprises, manufacturing industries and other industries can apply for one of them at will.