First, the new policy in 2022
1. Increase the strength of tax refund at the end of VAT in manufacturing and other industries.
Subject of enjoyment
Enterprises in six industries (hereinafter referred to as manufacturing industries), such as manufacturing industry, scientific research and technical service industry, electricity, heat, gas and water production and supply industry, software and information technology service industry, ecological protection and environmental management industry and transportation, warehousing and postal service industry.
Preferential content
(1) Eligible enterprises in manufacturing and other industries may apply to the competent tax authorities for refund of the incremental tax allowance from April 2022.
(2) Qualified medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022;
(3) Qualified large enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in June 2022.
2. Increase the tax refund for small and micro enterprises at the end of the VAT period.
Subject of enjoyment
Small and micro enterprises (including individual industrial and commercial households)
Preferential content
(1) Eligible small and micro enterprises can apply for tax payment from April 2022.
Apply to the competent tax authorities for refund of incremental tax allowance from the reporting period.
(2) Eligible micro-enterprises can apply for tax payment from April 2022.
Apply to the competent tax authorities for a one-time refund of the stock tax allowance from the reporting period;
(3) 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.
legal ground
Announcement of the Ministry of Finance and the State Administration of Taxation on Value-added Tax Policies for Promoting the Relief and Development of Difficult Industries in the Service Industry
Article 7 From April 20 19 to April 202 1 year/February 3 1 day, taxpayers in production and life service industries are allowed to add 10% of the current deductible input tax to offset the taxable amount (.
(1) Taxpayers in the production and living services mentioned in this announcement refer to taxpayers whose sales from postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) account for more than 50% of the total sales. The specific scope of the four services shall be implemented in accordance with the Notes on Sales Services, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).
For taxpayers established before March 3, 20 19, if the sales amount during the period from April 20 18 to March 20 19 (if the operating period is less than 12 months, the sales amount according to the actual operating period) meets the above requirements, it will be from 20/0.
For taxpayers established after April 20 19 1, if the sales for three months from the date of establishment meet the above specified conditions, the policy of adding and deducting shall apply from the date of registration as a general taxpayer.
After the taxpayer determines that the policy of adding and deducting is applicable, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales volume of the previous year.
The amount of credit that taxpayers can accrue, but not accrued, can be accrued at the same time in the current period when the applicable credit policy is determined.