Advanced manufacturing industries that implement tax rebates include taxpayers who produce and sell non-metallic mineral products, general equipment, special equipment and computers, communications and other electronic equipment, and whose sales account for more than 50% of the total sales.

Second, the detailed analysis:

Advanced manufacturing industry: As of June 20/kloc-0, 20 1 9, some advanced manufacturing taxpayers who meet the following conditions may apply to the competent tax authorities for refund of the incremental tax allowance from July 20 19 and thereafter:

1. Incremental tax exemption 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 VAT invoices within 36 months before applying for tax refund;

4. Not being punished by the tax authorities for tax evasion more than twice within 36 months before applying for tax refund;

5. Since April 20 19, 1 year, you have not enjoyed the policy of withdrawing cash immediately, collecting money first and then returning it.

3. What are the benefits of tax refund for enterprises?

1, the tax and fee preferential red envelope of real money and silver provides a strong support for stabilizing posts and ensuring supply.

2. The tax authorities also help enterprises communicate with downstream industrial chains through tax big data to solve problems such as product sales and logistics.

3. The VAT refund policy is an important policy for the country to deepen the VAT reform. This measure is of great significance to alleviate the pressure of the company's liquidity, reduce the financing cost and optimize the financing mode of new projects.