Calculate and determine the allowable tax refundable amount according to the following formula:
Allowable refundable incremental tax = incremental tax × input composition ratio × 100%
Allowable refundable inventory tax allowance = inventory tax allowance × input composition ratio × 100%
The input proportion is the proportion of the value-added tax that has been deducted during the tax period from 2065438 to April 2009 before applying for tax refund (including all-digital electronic invoices with the words "special invoices for value-added tax" and unified invoices for tax-controlled motor vehicle sales), electronic ordinary invoices for toll roads, special letters of payment for customs import value-added tax, and tax payment certificates that account for all the input tax deduction in the same period.
Related question and answer
Q: When taxpayers calculate the proportion of input tax, do they need to adjust the transfer-out part of input tax?
A: According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Strengthening the Implementation of VAT Refund Policy on Demand (No.14, 2022), calculate the proportion of input involved in allowing tax refund. From April 20 19 to April 2065438, before applying for tax refund, the value-added tax indicated in special VAT invoices (including fully digital electronic invoices with the words "special VAT invoices" and unified invoices for tax-controlled motor vehicle sales), electronic ordinary invoices for toll roads, special payment books for customs import value-added tax and tax payment vouchers accounted for the proportion of all input tax deduction in the same period.
In order to reduce the tax refund accounting burden of taxpayers, when calculating the input composition ratio, the input tax transferred by taxpayers during the above calculation period does not need to be deducted.
For example, among the input tax paid by a manufacturing taxpayer from April 20 19 to March 2022, the special invoice for value-added tax is 5 million yuan, the electronic ordinary invoice for road maintenance fee is 6.5438+0 million yuan, the special payment book for customs import value-added tax is 2 million yuan, and the invoice for agricultural products purchase is 2 million yuan. In February 2002165438, taxpayers suffered abnormal losses, of which 500,000 yuan of input tax was transferred out as input tax according to regulations. When taxpayers apply for tax refund in April 2022 according to Announcement No.201April 30th, February 14, the formula for calculating the input composition ratio is: input composition ratio = (500+100+200) ÷ (500+100+. The 500,000 yuan invested and transferred does not need to be deducted from the numerator and denominator of the above calculation formula.