Procedures for tax deduction:

1. Log in to the Electronic Taxation Bureau and click General Tax Refund Management;

2. Click on the final VAT refund;

3. Enter the page of final VAT credit and refund, fill in the corresponding information, and click Next;

4, check the system receipt, waiting for the tax authorities for approval;

5, enter the tax progress and results information query, or by returning to the home page of the electronic tax bureau, the service reminder module queries the acceptance situation;

6. Select the tax-related document signing function to view relevant documents.

Second, analysis

The 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 buy goods, intangible assets or real estate. Output tax refers to the value-added tax charged at the time of sales. 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.