2. Conditions for applying for tax refund: 1. Since the tax period of April 20 19, the incremental tax allowance for six consecutive months (quarterly tax, two consecutive quarters) 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 invoices for value-added tax within 36 months before applying for tax refund; 4. Not being punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; 5. Since April 20 19 1 day, you have not enjoyed the policy of returning on demand, returning after collecting (returning).
3. Calculation formula of incremental tax rebate: The incremental tax allowance allowed to be refunded by general enterprises in the current period is calculated according to the following formula: (1) Incremental tax allowance allowed to be refunded = incremental tax allowance × input composition ratio× 60%; (2) Input composition ratio = VAT amount indicated in the special VAT invoice that has been deducted (including the unified invoice for tax-controlled motor vehicle sales), the special payment book for customs import VAT, and the tax payment certificate for tax payment/all the input tax amount that has been deducted.
4. How to apply for tax refund: A taxpayer applying for tax refund should submit an Application Form for Tax Refund (Refund) through the Electronic Taxation Bureau or the Tax Service Office after completing the current VAT tax return within the VAT tax return period from the next month that meets the conditions for tax refund.
Extended data
Time limit for application: The taxpayer shall submit the Application Form for Tax Refund (Refund) through the Electronic Taxation Bureau or the Tax Service Office after completing the current VAT tax return within the VAT tax return period from the next month that meets the conditions for tax refund.
Tax refund for retention and deduction of urban construction tax, surcharge for education and surcharge for local education: For taxpayers who implement tax refund for retention and deduction at the end of the VAT period, they are allowed to deduct the refunded VAT amount from the tax (levy) basis of urban maintenance and construction tax, surcharge for education and surcharge for local education.