1. This form is applicable to final settlement, tax refund for wrong taxes and tax refund for retained taxes.
Two, the taxpayer's tax refund account is inconsistent with the original tax account, should be submitted separately, and confirmed by the tax authorities.
Three, this form is in quadruplicate, one for the taxpayer and three for the tax authorities.
4. Name of the applicant: fill in the name of the taxpayer or withholding agent. If you apply for tax refund, you should fill in the name of the taxpayer.
5. Applicant's identity: select "taxpayer" or "withholding agent". If you apply for tax refund, you should choose "taxpayer".
6. Taxpayer's name: fill in the full name of the taxpayer on the tax registration certificate.
Seven. Unified social credit code (taxpayer identification number): fill in the taxpayer's unified social credit code.
Eight. Contact Name: Fill in the contact name.
9. Contact phone number: fill in the fixed phone number or mobile phone number of the contact person.
X. Tax Refund Application Type: Select "Tax Refund for Final Settlement", "Tax Refund for Incorrect Collection" or "Tax Refund for Retention".
1 1. Original tax payment: fill in the information related to final settlement and tax refund for wrong taxes. Fill in the warehousing information of applying for tax refund according to tax type, project name, tax payment period, tax bill number, paid amount and other items. The above information should be consistent with the copy of the tax payment certificate, the original tax payment certificate or the tax payment electronic information.
XII. Tax Refund Amount: Fill in the tax refund (loan) amount related to the settlement of tax refund due to wrong tax, which should be less than or equal to the total amount paid in the original tax.
Thirteen. The incremental tax allowance is greater than zero, and the sales of non-metallic mineral products, general equipment, special equipment, computers, communications and other electronic equipment account for more than 50% of the total sales 12 months (or at least 3 months of actual operation period) before applying for tax refund: choose Yes or No according to the actual situation.
14. The sales of nonmetallic mineral products, general equipment, special equipment, computers, communications and other electronic equipment produced and sold from to accounted for% of the total sales in the same period. : If "Yes" is selected, fill in this column.
If the operating period expires before applying for tax refund is 12 months, the starting and ending time of this column shall be filled in the starting and ending time of 12 months before applying for tax refund; The sales amount in this column is the sales amount of the corresponding project in1February before applying for tax refund.
If the operating period before applying for tax refund is less than 12 months but more than 3 months, the starting and ending time of this column shall be filled in with the starting and ending time of the actual operating period; The sales amount in this column is the sales amount of the corresponding project during the actual operation period.
15. Start and end time of six consecutive months (quarterly tax payment for two consecutive quarters) where the incremental tax allowance is greater than zero: if No is selected in the 13 position, then fill in this column.
Fill in this column. From April 2065438 to April 2009, the taxpayer's incremental tax allowance for six consecutive months (quarterly tax payment, two consecutive quarters) is greater than zero, and the starting and ending time of the incremental tax allowance for the sixth month is not less than 500,000 yuan.
16. There was no fraudulent tax refund, export tax refund or false issuance of special VAT invoices within 36 months before applying for tax refund, and there was no behavior of being punished twice or more by tax authorities for tax evasion within 36 months before applying for tax refund. Since April of 19 and 1 year, you have not enjoyed the policy of refund on demand and refund on first receipt (tax refund), exported goods and services, and incurred cross-border taxable behavior, so the tax exemption and refund measures are applicable.
17. Tax refund amount declared in this period: fill in the tax refund amount applied by taxpayers who enjoy the tax exemption and refund policy in this period.
18. VAT indicated in the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) deducted in the previous tax period from April 2065438 to April 2009 before applying for tax refund: fill in the VAT indicated in the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) deducted by the taxpayer in the corresponding tax period; The input tax of taxpayers' real estate or real estate under construction will no longer be deducted within two years, and the one-time input tax will be regarded as the input tax deducted from the special VAT invoice and also filled in this item.
19. Value-added tax amount indicated in the special payment book for customs import value-added tax deducted in the previous tax period from April 2065438 to April 2009 before applying for tax refund: fill in the value-added tax amount indicated in the special payment book for customs import value-added tax deducted by taxpayers in the corresponding tax period.
20. Value-added tax amount indicated on the tax payment voucher of the tax remitted in the previous tax period from 2065438 to April 2009 before applying for tax refund: fill in the value-added tax amount indicated on the tax payment voucher of the tax remitted by the taxpayer in the corresponding tax period.
2 1. Input tax that has been fully deducted during the period from 2065438 to April 2009 before applying for tax refund: fill in the input tax that has been fully deducted by the taxpayer during the corresponding period.
22. Incremental tax allowance for tax refund in this period: fill in the incremental tax allowance for tax refund in this period calculated by the taxpayer according to the incremental tax allowance × investment ratio× 60%.
Input composition ratio = [the value-added tax amount indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) from April 2065,438 to April 2009 before applying for tax refund+the value-added tax amount indicated on the special payment book for customs import VAT+the value-added tax payment certificate deducted from April 2065,438 to April 2009 before applying for tax refund.
23. Reasons for applying for tax refund: Briefly summarize the reasons for applying for tax refund. If the tax refund account is inconsistent with the original tax payment account, it should be explained here, and supplementary information must be submitted for registration and confirmation by the tax authorities.
24. Acceptance: Fill in and check the information of taxpayers and withholding agents.
25. Refund method: If you mistakenly apply for settlement or tax refund, you can choose one or more refund methods. For taxpayers who owe taxes, they should generally choose "tax deduction". For those who choose "Deduct Tax Arrears", you can cancel this option and return all the amount that has been applied for tax refund to the state treasury.
If you apply for tax refund, you can choose "Refund the Treasury" and "Deduct the tax owed" at the same time. Taxpayers with both VAT arrears and final tax credits shall determine the allowable refundable incremental tax credits according to the provisions of Item 3 of Article 9 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Handling Tax Refund of VAT Credits at the End of the Period (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.20).
26. Tax Refund Type: The tax authorities can choose "Tax Refund for Final Settlement", "Tax Refund for Incorrect Collection" or "Tax Refund for Retention" according to the taxpayer's application.
Twenty-seven, tax refund: the taxpayer mistakenly applied for settlement or tax refund, and the tax authorities chose "the taxpayer applied by himself" or "the tax authorities found and notified"; Where a taxpayer applies for a tax refund, the tax authorities shall choose "the taxpayer applies by himself".
Twenty-eight, tax refund (loan): fill in the tax refund (loan) amount approved by the tax authorities.