The reason why the total amount method is used for the income tax refunded is that it must be incorporated into the corporate profits to collect corporate income tax

The turnover tax that is reduced or refunded to the enterprise (including refund upon collection and collection in advance) (retreat), except for items with designated purposes stipulated by the State Council, the Ministry of Finance, and the State Administration of Taxation, they shall be incorporated into corporate profits and corporate income tax shall be levied in accordance with regulations.

For direct reductions and exemptions and immediate refund after collection, the corporate income tax shall be levied on the current year's profits of the enterprise;

For those with tax first and then refund and first collection and refund, it shall be incorporated into the enterprise's profits for the current year. Corporate income tax is levied on corporate profits in the year in which tax refunds or refunds are actually received.