1. Three risks of tax refund: First, the source of tax refund; Second, if there is hidden income to form tax credit, it will lead to tax evasion risk; Third, fictitious transactions in order to apply for tax refund will face the risk of false opening;

2. Suggestions for tax refund: First, make financial calculation and preparation as soon as possible according to the actual operation of the enterprise; Second, we must thoroughly understand the policy, be accurate, and actively apply for tax refund; Third, do a good job in planning the use and return of tax refund funds, improve the efficiency of fund use, and ensure the safety of the capital chain; Fourth, we should pay attention to prevent and manage false tax evasion and fraud and related non-compliance risks in the application process to avoid financial losses and legal liabilities.

Second, analyze the details

Basic conditions for tax refund: 1, and the tax credit rating is A or B;

2. There is no fraudulent tax refund, fraudulent export tax refund or false issuance of special VAT invoices 36 months before applying for tax refund;

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

4. Since April 2009 1, 2065438, you have not enjoyed the policies of "refund on demand" and "refund after collection".

Third, the consequences of maliciously defrauding tax rebates.

1, according to the regulations, directly reduce its tax credit to D;

2. Restrict the receipt of invoices;

3. Measures such as increasing inspection frequency;

4. At the same time, conduct a comprehensive inspection of its tax payment in the past three years according to law, and extend the inspection of its upstream and downstream enterprises;

5, suspected of committing a crime, transferred to judicial organs for criminal responsibility.