1. Since the April tax period of 20 19, the incremental tax allowance for six consecutive months (quarterly tax payment, 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 VAT invoices within 36 months before applying for tax refund;

4. Having not been punished by the tax authorities twice or more for tax evasion within 36 months before applying for tax refund;

5. Since April 65438, 20 1 and 2065438, you have not enjoyed the policy of withdrawing on demand and returning after receiving (withdrawing cash);

Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located. Fixed business households selling goods or services in other counties (cities) shall declare business matters to the competent tax authorities where their institutions are located, and declare tax payment to the competent tax authorities where their institutions are located; If it is not declared, it shall report and pay taxes to the competent tax authorities at the place of sale or where the labor service occurs; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the competent tax authorities in the place where the institution is located shall pay taxes.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 25 Where the provisions on tax refund (exemption) apply to export goods, taxpayers shall go through the export formalities with the customs, and report the tax refund (exemption) of export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption). Domestic units and individuals that sell labor services and intangible assets across borders are within the scope of tax refund (exemption), and shall report to the competent tax authorities for tax refund (exemption) on schedule. The specific measures shall be formulated by the competent departments of finance and taxation of the State Council.