a * * * has five conditions. First, from the tax period in April 219, the incremental tax allowance for six consecutive months is greater than zero, and the incremental tax allowance for the sixth month is not less than 5, yuan; Second, the tax credit rating is A or B; Third, there is no fraudulent tax refund, export tax refund or false issuance of special invoices for value-added tax within 36 months before applying for tax refund; Fourth, he has not been punished twice or more by the tax authorities for tax evasion in the 36 months before applying for tax refund; Fifth, since April 1, 219, it has not enjoyed the policy of immediate withdrawal or first withdrawal (withdrawal). (Note: According to Announcement No.84, as of June 1, 219, some advanced manufacturing taxpayers who meet the following conditions can apply to the competent tax authorities for refund of the incremental tax allowance from July 219 and beyond: 1. The incremental tax allowance is greater than zero; 2. The tax credit rating is Grade A or Grade B; 3. There is no fraudulent tax refund, export tax refund or false issuance of special invoices for value-added tax within 36 months before applying for tax refund; 4. Not being punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; 5. Since April 1, 219, you have not enjoyed the policy of immediate refund, first levy and then return (refund). )