According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Strengthening the Implementation of the Tax Refund Policy at the End of VAT (AnnouncementNo. State Taxation Administration of The People's Republic of China 1 4,2022 of the Ministry of Finance),1. Strengthen the end-of-value-added tax rebate policy for small and micro enterprises, extend the full refund policy scope of advanced manufacturing value-added tax incremental tax to qualified small and micro enterprises (including individual industrial and commercial households, the same below) and refund the tax credit for small and micro enterprises in one lump sum.

(1) Eligible small and micro enterprises may apply to the competent tax authorities for refunding the incremental tax allowance from April 2022, when they declare the tax period. Before 65438+February 3, 20221,the tax refund conditions shall be implemented in accordance with the provisions of Article 3 of this announcement.

(2) Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits during the tax declaration period in April 2022; Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.

XVI. This announcement shall come into force on April 1 day, 2022.