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Large (VAT/income tax) tax refund policy tax park

Interpretation of the New Policy of VAT Refund in 2022-2023

First, the main contents of the new policy of tax refund [zhu]

This year's new tax refund policy has three characteristics:

First, focus on "small and micro enterprises and key supporting industries";

Second, "incremental allowance and stock allowance" and retreat;

Third, the arrangement of "institutional, one-off and phased" should be carried out simultaneously.

Specifically, [lai] said that the New Deal mainly includes two categories: first, [yi] is the tax refund policy for small and micro enterprises, that is, in [zai]2022, all qualified small and micro enterprises in all industries will be refunded [tui] in one lump sum, and the incremental [liang] tax refund will be made monthly; Second, the tax refund policy for the remaining credits in manufacturing industries, such as manufacturing, scientific research and technical services, electricity, heat, gas burning and water production and supply, transportation, warehousing and postal services, software and information technology services, ecological protection and environmental governance, which meet the requirements of [he], will be refunded in one lump sum [di] Here, I emphasize [shuo] Ming and emphasize five issues:

First [yi], extend the scope of the policy of [zheng] to all small and micro enterprises and six key [dian] industries in [dao] as a long-term policy.

Second, all eligible small and micro enterprises and manufacturing enterprises will be refunded the stock tax allowance [e] formed before April 20 19. This stock tax refund policy is a one-off policy. The "one-off" here means that taxpayers will no longer have the stock tax allowance after they get the stock tax allowance.

Thirdly, the general tax refund policy of [shi] was implemented in 20 19, and the tax refund threshold of "the incremental tax allowance for six consecutive months is greater than zero, and the sixth month is not less than 500,000 yuan" was set. This tax refund threshold was phased out for small and micro enterprises. As stipulated in Article 1 of Announcement 14, the implementation period is 2022/kloc.

Fourth, the applicable subjects of the tax refund policy for small and micro enterprises and manufacturing industries not only refer to enterprises, but also include individual industrial and commercial households that pay taxes according to the general tax method.

Fifthly, from the perspective of policy classification and conditions, the applicable subjects of the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing industries may overlap [nen] with [cun], that is to say, a taxpayer, such as the small [xiao] enterprise [qi] industry in manufacturing industry, can apply the tax rebate policy for small and micro enterprises as well as the tax rebate policy for manufacturing industries.

Second, the determination of the applicable subject of the new policy of tax refund [zheng]

The first is about the determination of six industries such as [yu] manufacturing. For the [de] determination of taxpayers who apply the tax refund policy of six industries such as manufacturing industry, the principle of "subordinate" application of the tax refund policy of advanced manufacturing industry before [ci] is continued, and whether the taxpayer [ren] or [shi] meets the relevant industry conditions [jian] is judged according to the taxpayer's main business, rather than the industry registered by the taxpayer. That is to say, as long as taxpayers engaged in manufacturing and other six [ge] industries account for more than 50% of the total value-added tax sales, that is, [ji] meets the main conditions of manufacturing and other six industries [xing]. There are three issues that need to be highlighted here:

First, the calculation interval of the proportion of sales. The proportion of sales is calculated and determined according to the continuous sales of 12 months before the taxpayer applies for tax refund. Please note that [zhu] means that when calculating the proportion of sales [e], the numerator of formula [shi] is the total value-added tax sales [xiao] under six industries. Second, about industry registration information. For the taxpayer [ren] whose income accounts for more than 50%, but the industry information registered by the taxpayer [ren] does not belong to these six industries, especially [te], when a certain type of income in the six industries is the highest value of the taxpayer's income, it is suggested that the taxpayer handle the change of [li] industry registration information in time according to the regulations. Third, the policy of tax refund for advanced manufacturing industry stopped. After the incremental tax refund policy for advanced manufacturing industry was extended to six [lu] industries such as manufacturing industry, and the tax refund for the stock tax allowance was implemented, the tax refund policy for six industries such as manufacturing industry has completely [quan] covered the previous tax refund policy for advanced manufacturing industry. Therefore, after the implementation of the New Deal [shi], the incremental tax refund policy for advanced manufacturing industries was stopped at the same time [shi].

The second is about the standard of enterprise scale. At present, there are mainly two standards for the classification of financial enterprises [ye] published by relevant departments: one is the Standard Provisions for the Classification of Financial Enterprises [ye] issued by the People's Bank of China and other five departments, which classifies financial enterprises [YE] according to the 1 index of "total assets"; Second, the Standard Provisions on the Classification of Small and Medium-sized Enterprises [ding] issued by the Ministry of Industry and Information Technology and other four ministries and commissions uses one or a combination of three indicators [yong], [Shouu], [total assets] and [employees] to classify [dui] 16 industries respectively. In addition, there are [deng]6 industries such as "education" and "health" that are not included in this classification standard.

In order to effectively [shi] ensure the implementation of the tax policy of retention, credit and refund [tui] and adhere to the principle of standardization, unification and full coverage, the two indicators of "operating income" and "total assets [e]" in the above two standards of [liao] are adopted in the tax policy of retention and refund to determine the enterprise scale. At the same time, for the industries that have not set the indicators of "operating income" or "total assets" in these two standards, and the [de] industries that have not been included in the two standard classifications, the classification standards are as follows: the standard of micro-enterprise [qi] industry is VAT sales (year)1000,000 [yuan] under [yi] (excluding1000) The standard for small enterprises is that the value-added tax sales (annual) is less than 20 million yuan (excluding 20 million yuan); The standard for medium-sized enterprises is VAT sales (year) 1 100 million yuan under [yi] (excluding 1 100 million yuan).

Three issues are emphasized here: first, the total assets index is determined according to the taxpayer's year-end value of the previous fiscal year [ding]. Second, the operating income index is determined according to the taxpayer's VAT sales in the previous fiscal year [ding]. Increase [zeng] value-added tax sales, including tax declaration sales, check and make up sales [shou] amount, and tax assessment [ping] to estimate and adjust sales. Where the difference in value-added tax policy is applicable, it shall be determined by the sales amount after the difference. Thirdly, in the application of xing indicators in the Standard Provisions on the Classification of Small and Medium-sized Enterprises [qi], some need to meet two indicators at the same time, and some only need to meet one of them. Taxpayers should apply the corresponding xing indicators according to their different national economic industries [chu].

Three, about the basic conditions of tax refund.

In 2022, the new policy of tax refund for retention continues the basic tax refund conditions of the incremental tax refund policy for advanced manufacturing industries [ce], that is, the following four conditions need to be met at the same time: (1) the tax credit rating is A or B; (2) 36 months before the application for tax refund, there is no case of defrauding the tax refund, defrauding the export tax refund or violently invoicing the special invoice for [zeng] value-added tax; (3) Not being punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; (4) From April 20 1 91day, you have not enjoyed the policy of [zheng] that is, returning after collecting (returning).

There are three problems to be explained here: first, these four conditions are equally applicable to the tax refund policy for small and micro enterprises and the tax refund policy for manufacturing industries; Second, these four conditions are equally applicable to incremental tax refund and stock tax refund [tui]; Thirdly, after the introduction of the New Deal, the general [tui] tax policy stipulated in the Announcement of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance on Deepening the Reform of Value-added Tax [ce] (No.39 of 20 19) means that the old policy will continue to be implemented. Compared with the new policy, the old [lao] policy still needs to meet the four conditions of [he] at the same time.

Four, about the calculation of [liu] tax credit.

The first is about the amount of stock tax allowance and incremental tax allowance [shui]. The allowable refund of the tax allowance is calculated on the basis of the balance [e] of the tax allowance [e], and the tax allowance includes the incremental tax allowance and the tax allowance on deposit [cun].

Stock tax allowance refers to the tax allowance formed by taxpayers before the implementation of the tax refund system [shi]. When determining the stock [liang] tax allowance, the final tax allowance of the taxpayer at the end of March of 20 19 [nian] is taken as the standard value. If taxpayer [ren]' s current ending tax allowance is greater than the ending tax allowance of 20 19 at the end of March, the ending amount of 20 19 at the end of March will be regarded as [wei]' s stock tax allowance. If the taxpayer's current ending tax credit is less than the ending tax credit of 20 19 at the end of March, the ending tax credit of [na] taxpayer is the stock tax credit. It should be noted that after the one-time refund of the stock tax allowance [liu], the stock tax allowance is zero.

Incremental tax allowance refers to the tax allowance added by taxpayers after [zhi] tax refund system is implemented [shi], that is, after April 20 19 [xin] and [zeng]. As mentioned above, if the tax payer [shui]' s current period-end tax credit [shui] amount is greater than the tax credit at the end of [de] at the end of March [yue] in 20 19, the increased amount is the incremental [liang] tax credit. It should be noted that once the taxpayer [shui] has obtained the stock tax rebate, it is no longer necessary for [bu] to compare [yao] with the end-of-March tax allowance of 20 19, and the current end-of-period tax allowance is the incremental tax allowance.

The second is about the provisions on the proportion of input. In order to simplify the operation and reduce the accounting burden of taxpayers [shui], the new policy of [ci] retained tax refund does not distinguish between stock retained tax refund and incremental retained tax refund, and both set a unified input composition ratio. At the same time, the calculation range is the same as the old policy, and [zhi] is set to 20 1 April 91day until the tax refund is applied.

It should be noted that a fully digitized electronic invoice with the words "special VAT invoice" [yang] and a toll road toll VAT electronic ordinary invoice included in the input deduction voucher are added to the tax deduction voucher [ping] as the numerator of the input [xiang] composition proportion calculation formula, and this adjustment is also applicable to the old policy that continues to be implemented.

The third is about the refundable tax allowance. Multiply the taxpayer's current incremental tax allowance or stock tax allowance by the input proportion [li], that is, calculate the taxpayer's refundable incremental tax allowance or stock tax allowance [shui] in [dang] period [qi].

V. About the time of tax refund application

This year's new policy of tax refund for retention [shui] distinguishes between [zeng] increase and [cun] deposit [liang], focuses on key time nodes, and implements tax refund step by step. The specific time schedule is:

(1) About the incremental tax refund. Small and micro [wei] enterprises and enterprises in manufacturing industries that meet the requirements of [fu] can apply to the competent tax authorities for a monthly refund of the incremental tax allowance from the tax declaration period in April 2022.

(2) Tax refund for stock allowance. Micro-enterprises, small [xiao]-type enterprises, medium-sized enterprises and large enterprises can apply for the refund of the remaining tax credits from April [yue], May, July [yue] and 10, respectively, in 2022.

The following [ji] matters need to be emphasized here:

First, taxpayers should complete the VAT tax return for the current period before applying for tax refund.

Second, the general rule [ding] of the application time for tax refund is that taxpayers should apply for tax refund within the VAT tax declaration period; At the same time, considering that this year's tax refund for tax retention involves many small and micro enterprises [qi] and other market entities, in order to better serve taxpayers [shui], the time for applying for tax retention and tax refund from April to June 2022 has been extended from the tax declaration period to the last working day of each month. Starting from July [yue], 2022, the time for applying for tax refund will be restored to the VAT tax declaration period.

Third [san], the extension of the application time for tax refund from April to June is not only applicable to the new [xin] policy issued by [yong] this time, but also applicable to the old policy that continues to be implemented.

Fourthly, there is a certain difference between the application time of [liang] retained [liu] tax refund and incremental retained tax refund. In order to avoid unnecessary burden to taxpayers, if the application time of [tui] tax refund specified in the regulation [gui] is met, taxpayers can apply for both. For example, in April, 2022, micro-enterprises can apply for both [liang] retained tax refund and [yi] incremental retained tax refund. Therefore, after completing the current [qi] VAT payment [na] tax declaration in April, micro-enterprises only need to submit a tax refund application to the competent tax authorities, and they can apply for both.

Fifth, the above-mentioned time is the starting time for applying for a one-time stock tax refund. If the taxpayer [shui] fails to apply for [qing] in the current period, he can also apply for it in the future tax declaration period as required. For example, micro-enterprises can apply for [shen] tax refund from the tax declaration period in April 2022. If they fail to apply in April, they can also apply for [chu] tax refund after [yue] and [ji] in May.

VI. Linking up with the policy of "refund upon levy" and "refund after levy".

According to the current [xian] regulations, taxpayers can't apply the tax refund policy and the tax refund policy at the same time, that is to say, those who have enjoyed the tax refund policy at the same time and the tax refund policy at the same time may not apply for tax refund at the same time. Those who have obtained the tax refund for tax retention shall not be entitled to refund on demand or return (refund) after [hou] first collection. After the tax refund for tax retention is strengthened, there may be taxpayers who have previously chosen to enjoy the tax refund on demand, [xian] and then return (refund), hoping to choose the tax refund for tax retention again [shui]; At the same time, some taxpayers didn't [wei] consider it comprehensively when applying for tax refund [shui], and they also hope to be given the opportunity to re-select and enjoy the right to return immediately after collection.

In response to the concerns of the above-mentioned taxpayers, Announcement 14 clearly stipulates that taxpayers can apply for the policy of VAT refund immediately after collection and refund after collection (refund) before 20221October 3 1. Taxpayers who have enjoyed the policy of VAT refund on demand [tui] and VAT refund after levy [yue] 1 9 from April, 2012022 can refund the refunded VAT on demand, first [

What needs to be emphasized here is that, firstly, taxpayers need to pay back all the tax refunded before 20221October 3 1. Second, the taxpayer must pay [zhuo] back the remaining [di] tax refund and put it in storage before it can be transferred to [jin] for further deduction; If it is not fully returned to the warehouse, it shall not be transferred to the following [ji] for continuous deduction.

VII [qi] Provisions on the Collection and Management of Tax Refund for Retained Credits

In 20 19, when the tax refund system was established, the State Administration of Taxation issued the Notice of the State Administration of Taxation on Handling Tax Refund for Tax Refund for Tax Refund for Tax Refund for Tax Refund for Tax Retention at the End of VAT (Announcement No.20 of the State Administration of Taxation No.2019, hereinafter referred to as Announcement No.20 for short [jian]), and applied for [shen], accepted [li] and accepted the tax refund for tax retention. The tax refund policy issued [zhi] time has not substantially adjusted the current tax refund process. In terms of links, the specific provisions [ding] are as follows:

The first is about the taxpayer's application for tax refund. When taxpayers apply for tax refund, they only need to submit [ti] an Application Form for Tax Refund (Refund), which can be submitted in person through the Tax Service Office or online through the Electronic Taxation Bureau. According to the new policy, the contents of the Application Form for Tax Refund (Refund) have been adjusted accordingly, and some columns have been added and some column descriptions have been adjusted. At the same time, in order to facilitate taxpayers to apply for tax refund, local [di] electronic tax bureaus have realized the pre-filling function of most data in the Application Form for Tax Refund (Refund), and taxpayers can also [yi] modify the pre-filling contents according to actual business conditions, and finally [

The second is about the approval of the tax refund. After accepting the taxpayer's application for tax refund for retention [di], the tax machine [ji] will review the refund of [tui] tax [shui] according to the regulations, and issue the audit results according to the unsympathetic situation [qing].

In the first case, the taxpayer meets the conditions for full refund of [tui] tax, and has not found any risk doubts and unprocessed matters, and is allowed to leave the tax refund.

In the second case, if the taxpayer does not meet one or more conditions for tax refund, the tax refund will not be allowed.

In the third case, although the taxpayer meets the conditions of tax refund [jian], but there are risk doubts [dian] or related unprocessed items, the tax refund will be suspended, and the related risk doubts will be investigated [zha] to deal with the unprocessed items. After the treatment is completed, continue to apply for the [tui] tax in accordance with the regulations.

The third is about the link of issuing tax revenue refund book. When the tax authorities make a decision to grant the tax refund, they will issue a corresponding tax income refund [huan] book and send it to the treasury department at the same level.

The fourth is about the tax refund link. After receiving the tax revenue refund letter sent by the tax authorities, the treasury department will go to the [jin] bank for refunding audit according to the provisions of [an], and after the audit is passed, the tax refund will be refunded to the account designated by the taxpayer.

Tax rebate for headquarters economic park?

Business is a [shi] process, finance and taxation is a [jie] result, and there are thousands of tax problems. Let's pay taxes to help you find the answer. Since the reform and opening up, China [wo] has put [jian] and [she] in the first place in [zai] [shang], so that people can get rich first, and some people can get rich first [fu] and [lai], and those who become rich later will be promoted. Guangdong [qu] will be opened first, and the eastern coastal areas will be opened first.

The eastern [dong] provinces are mainly for the development of [zhan] economic industry [ye] and innovation in the future. Most of the new technologies of heavy industry, light chemical industry and high [gao] are mainly in the eastern and central parts, and the southwestern part has also received most of the heavy industry, national defense industry, hydropower and water conservancy, such as the transmission of electricity from west to east, the transfer of water from south to north, and the transportation of coal from north to south.

The headquarters economic park is to balance this situation. It does not need to relocate the entity [ti] or send personnel. It is a registered investment attraction and can enjoy the local [de] tax preferential support. The local establishment of the park has tax refund incentives for enterprises that have settled in, and 80% of the value-added tax and income tax are returned to the local area, paying taxes in the current month and returning in the next month [yue].

In the first-class retained park, the local retention of [zeng] value-added tax is [shi]50%, which is paid to the central finance 50%, and the local retention of income tax is 40%, which is paid 60%. The annual tax payment of enterprises is around [zai]1100,000 [wan], which can save [jie] tax expenditure by about 300,000, and will not change.

What are the preferential tax policies for registered companies in 2023?

1. In 2023, [wei] will implement a new combined tax and fee support policy, adhere to the combination of phased measures and institutional arrangements, and simultaneously reduce taxes and refund taxes, mainly around the tax refund, tax reduction and tax deferral policies. The content is interpreted as follows;

From1.2021./kloc-0.1,housing leasing enterprises can choose to apply the suggested [yi] tax method to register their houses with [ge] people, and calculate the increase according to the levy rate of 5% minus 1.5% [

2. Small-scale taxpayers are exempt from value-added tax if their quarterly sales do not exceed 450,000 yuan, and the annual invoice amount is adjusted to not exceed [chao] 5 million yuan, which is exempt from value-added tax, and the value-added tax is exempted by a considerable amount.