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Can I get a refund if the company cancels the remaining input tax?
According to 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 [2005] 165), "How to deal with the inventory and tax credit when the general taxpayer cancels: When the general taxpayer cancels or is disqualified from the tutorial period to become a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax credit will not be refunded.