The tax credit rating is Grade A or Grade B; 36 months before applying for tax refund, there is no case of defrauding the tax refund, defrauding the export tax refund or falsely issuing special invoices for value-added tax; Having not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; From April, 20 19 1 day, you did not enjoy the policy of returning on demand, and returning after collecting (returning). Taxpayers need to apply for tax refund after completing the current VAT tax return. From April to June, 2022, the application time for tax refund will be extended from the reporting period to the last working day of each month.

First, the specific time to apply for the stock tax refund:

1. Micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in April 2022.

2. Small enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in May 2022.

3. Medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in July 2022.

4. Large enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period of 2022 10.

Second, how to calculate the incremental tax refund in 2022?

1. For the whole industry, it is required that the incremental tax allowance for six consecutive months (quarterly tax, two consecutive quarters) shall be greater than zero from the tax period of April 20 19.

2. The incremental tax allowance for the sixth month shall not be less than 500,000 yuan.

3. The tax credit rating is Grade A or Grade B;

4. There is no fraudulent tax refund, export tax refund or false issuance of special invoices for value-added tax within 36 months before applying for tax refund;

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

6. Since April 20 19 1 day, you have not enjoyed the policy of returning on demand, returning after collecting (returning).

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.