A: According to Article 8 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance and State Taxation Administration of The People's Republic of China +09), taxpayers who can apply for tax refund must meet the following conditions? Since April 19, 1, haven't you enjoyed the policy of returning on demand, receiving first and then returning (returning)? . Therefore, taxpayers who choose to give up the policy of refund on demand, and will no longer enjoy the policy of refund on demand from April 20 1 year 19, can enjoy the tax refund policy of retention according to the above provisions.