A: Generally, VAT invoices for export tax refund must be certified before tax refund can be declared.
During the epidemic in 2020, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Value-added Tax Policies for Leasing State-owned Agricultural Land (Announcement No.2 of the Ministry of Finance and the State Administration of Taxation in 2020), if a taxpayer fails to apply for issuing relevant certificates or declaring export tax refund (exemption) within the prescribed time limit, he can apply to the competent tax authorities for issuing relevant certificates or declaring tax refund (exemption) after receiving all the tax refund (exemption) certificates and related electronic information. Export enterprises need not.
What are the main types of VAT refund?
According to preliminary statistics, the current common VAT refunds are as follows:
1, tax refund for export enterprises: refers to the refund of value-added tax already levied on export goods.
2. Tax refund for software enterprises: for general VAT taxpayers selling their own software products developed and produced, the part of the actual tax burden exceeding 3% 20 10 years ago will be refunded immediately, and the returned tax will be used exclusively for the research and development of software products and the expansion of reproduction of enterprises.
3. Tax refund for welfare enterprises: VAT will be refunded according to the actual number of disabled people in the enterprise, and the amount of VAT refundable for each disabled person is 35,000 yuan per year.
4. Tax refund for molds, CNC machine tools and castings and forgings: 70% of the mold products produced and sold by mold manufacturing enterprises can be refunded according to the actual tax paid, and the refunded tax can be used for the research and development of mold products. 50% of the CNC machine tools produced and sold by CNC machine tools enterprises can be refunded according to the actual tax paid, and the refunded tax can be used for the technical transformation of enterprises and the research and development of CNC machine tools. The castings and forgings produced and sold by professional casting and forging enterprises can be refunded by 35% according to the actual tax paid.
5. Tax refund for propaganda and cultural undertakings: VAT refund will be given to publications, businesses or Xinhua Bookstore that meet the requirements of the Notice on Continuing to Implement Preferential Policies for Propaganda and Cultural Value-added Tax and Business Tax (Caishui [2009] 147), and the refunded VAT tax should be used exclusively for technology research and development, equipment updating, network construction and information system construction.
6. Tax refund for renewable resources: high-purity carbon dioxide produced with industrial waste gas as raw material, electricity or heat produced with garbage as fuel, shale oil produced with waste oil shale as raw material, recycled asphalt concrete produced with waste asphalt concrete as raw material, cement produced by rotary kiln process and mixed with waste residue ratio of not less than 30% will be refunded immediately after VAT is levied; Paint nitrocellulose powder produced with retired military propellants as raw materials, by-products of desulfurization of flue gas and high-sulfur natural gas produced by coal-fired power plants and various enterprises, steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas produced with waste distiller's grains and bottom pot water as raw materials, electricity and heat produced with coal gangue, coal slime, stone coal and oil shale as fuels, and electricity produced by wind power, some new wall materials products are subject to immediate withdrawal. The comprehensive utilization products produced by taxpayers with four kinds of agricultural and forestry residues as raw materials, such as three residues, second-class firewood, crop straws and bagasse, are subject to the method of VAT refund upon collection.
7. Refund for nuclear power: When nuclear power generation enterprises produce and sell power products, the VAT refund policy will be uniformly implemented from the month after the nuclear power units are officially put into commercial operation 15 years. The VAT refund should be used exclusively for servicing the principal and interest, and no enterprise income tax will be levied.
8. Tax refund for material return enterprises: 70% of the value-added tax realized by the material return enterprises in selling renewable resources in 2009 will be refunded to taxpayers; Value-added tax on its sales of renewable resources in 20 10 will be refunded to taxpayers at the rate of 50%.
Whether during the epidemic in 2020 or in the usual export tax rebate business, should I report the value-added tax or the tax rebate first? Certainly, VAT must be declared first, and the tax refund will only exist after the declaration is completed. As for the document regulations during the epidemic period, I have also made a detailed interpretation for you. Friends who are still unclear can read the information.