According to Article 6 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policies on Value-added Tax (Caishui (25) No.165), when a general taxpayer cancels or cancels his qualification as a general taxpayer during the guidance period and becomes a small-scale taxpayer, his inventory will not be transferred out of the input tax, and his remaining tax credit will not be refunded. Therefore, the VAT input tax left by the company at the time of cancellation will not be refunded. Legal objectivity:

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policies on Value-added Tax Article 6 Disposal of Inventory and Tax Allowance for General Taxpayers in Cancellation. When a general taxpayer cancels or cancels the qualification of a general taxpayer during the counseling period and becomes a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax credit will not be refunded.