Stock allowance tax refund conditions:

1.20 19 From April, the incremental tax allowance for six consecutive months is greater than zero, and the incremental tax allowance for the sixth month is not less than 500,000 yuan;

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 65438, 20 1 and 2065438, you haven't enjoyed the policy of immediate refund or return after collection;

Second, analysis

The scientific name of tax refund is VAT refund preference, which means that the input VAT that cannot be deducted now and can be deducted later will be refunded in full in advance. The so-called tax allowance can be simply understood as the tax allowance when the input tax is greater than the output tax. Input tax refers to the value-added tax paid by taxpayers when they purchase goods, intangible assets or real estate. Output tax refers to the value-added tax charged at the time of sales. Generally speaking, there are many reasons for the formation of tax exemption, such as concentrated investment and long commodity production cycle.

3. Can all industries apply for tax refund?

State Taxation Administration of The People's Republic of China issued a notice explaining that the tax rebate system is a comprehensive pilot, and it does not distinguish between industries. As long as the general taxpayer of value-added tax meets the prescribed conditions, he can apply for refund of the incremental tax of value-added tax. At the same time, for industries that have not set operating income or total assets indicators in these two standards, and industries that have not been included in these two standards.