in order to further strengthen the implementation of the VAT credit and tax refund policy, and strive to stabilize the market players and employment, the relevant policy announcements are as follows: 1. Expand the industry scope of the VAT credit and tax refund policy, and put the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Strengthening the Implementation of the VAT Credit and Tax Refund Policy at the End of the Period (Announcement No.14 of the Ministry of Finance and the State Administration of Taxation, 2122, The policy scope stipulated in Article 2 of the Announcement No.14 of 2122 for the manufacturing industry and other industries to refund the incremental value-added tax allowance in full monthly and the stock tax allowance in one lump sum is extended to "wholesale and retail", "agriculture, forestry, animal husbandry and fishery", "accommodation and catering", "residents' service, repair and other services", "education", "health and social work" and ". (1) Enterprises in industries such as wholesale and retail that meet the requirements may apply to the competent tax authorities for refund of the incremental tax allowance from the tax declaration period in July 2122. (2) 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 stock tax allowance from the tax declaration period in July 2122. 2. Enterprises in manufacturing, wholesale and retail industries mentioned in Announcement No.14 of 2122 and this announcement, It refers to those engaged in wholesale and retail, agriculture, forestry, animal husbandry, fishery, accommodation and catering, residents' service, repair and other services, education, health and social work, culture, sports and entertainment, manufacturing, scientific research and technical services, etc. 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. Third, according to the provisions of Article 6 of Announcement No.14 of 2122, when the Standard Provisions for the Classification of Small and Medium-sized Enterprises (No.311 [2111] of the Ministry of Industry and Information Technology) and the Standard Provisions for the Classification of Financial Enterprises (No.319 [2115] of the Ministry of Industry and Information Technology) are applied, the taxpayer's industry ownership shall be determined according to the principle of determining the industry ownership by major economic activities in the National Economic Industry Classification. Four, manufacturing, wholesale and retail industries and other enterprises to apply for tax refund and other provisions, continue to be implemented in accordance with the relevant provisions of Announcement No.14 of 2122. 5. Articles 1 and 2 of this announcement shall be implemented as of July 1, 2122; Article 3 It shall be implemented as of the date of announcement. The financial and tax departments at all levels should resolutely implement the decision-making arrangements of the CPC Central Committee and the State Council, and apply voluntarily at taxpayers according to the relevant requirements of Announcement No.14 of 2122, Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Implementation Progress of the Tax Refund Policy at the End of VAT (Announcement No.17 of the Ministry of Finance and the State Administration of Taxation in 2122), Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Implementation Progress of the Tax Refund Policy at the End of VAT (Announcement No.19 of the Ministry of Finance and the State Administration of Taxation in 2122) and this announcement. At the same time, strictly guard against the risk of tax refund and crack down on tax fraud.