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.
Two. 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.
Three operating procedures
(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.
Extended data:
In 2022, a new comprehensive tax and fee support policy will be implemented. Comprehensive consideration should be given to providing cash flow support for enterprises, promoting consumer investment, and vigorously improving the VAT deduction and tax refund system. This year, a large-scale tax rebate will be implemented for tax credits. Give priority to supporting small and micro enterprises, and refund the stock tax allowance of small and micro enterprises in one lump sum and the incremental tax allowance in full before the end of June. On the basis of the current preferential policies, the annual taxable income of small and micro enterprises is halved, and the actual tax burden is reduced from 10% to 5%. We will continue to implement the policy of tax reduction and fee reduction to support manufacturing, small and micro enterprises and individual industrial and commercial households, increase the intensity of tax reduction and exemption, and expand the scope of application. The scientific name of tax refund is "VAT refund preference", which refers to the full refund of "input" VAT that cannot be deducted now and can be deducted later.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where 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, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
1. Applicable object
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.
Two. 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.
Three operating procedures
(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.
Extended data:
In 2022, a new comprehensive tax and fee support policy will be implemented. Comprehensive consideration should be given to providing cash flow support for enterprises, promoting consumer investment, and vigorously improving the VAT deduction and tax refund system. This year, a large-scale tax rebate will be implemented for tax credits. Give priority to supporting small and micro enterprises, and refund the stock tax allowance of small and micro enterprises in one lump sum and the incremental tax allowance in full before the end of June. On the basis of the current preferential policies, the annual taxable income of small and micro enterprises is halved, and the actual tax burden is reduced from 10% to 5%. We will continue to implement the policy of tax reduction and fee reduction to support manufacturing, small and micro enterprises and individual industrial and commercial households, increase the intensity of tax reduction and exemption, and expand the scope of application. The scientific name of tax refund is "VAT refund preference", which refers to the full refund of "input" VAT that cannot be deducted now and can be deducted later.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where 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, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.