Voucher basis for tax refund:

1. If the tax is paid quarterly for six consecutive months since the tax period in April last year, the incremental tax allowance for 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 last year, 1, if you don't enjoy the policy of immediate withdrawal, you have to withdraw first.

Second, analyze the details

The conditions for VAT refund are that the tax level is Grade A or Grade B, there has been no tax evasion within 36 months before applying for tax refund, and the tax authorities have imposed administrative punishment for more than two times, and there has been no false issuance of VAT invoices or fraudulent tax refund, and there has been no policy of paying taxes first and then returning them.

3. What are the collection methods of small-scale taxpayers' VAT?

1. Audit collection is a way for tax authorities to calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and able to seriously fulfill their tax payment obligations;

2. Check is a way for tax authorities to check the approved output and sales of taxable products produced by taxpayers according to the employees, production equipment, raw materials and other factors, and collect taxes accordingly. This method is generally applicable to taxpayers whose books are not sound enough, but who can control raw materials or sales;

3. Regular quota collection is a way for tax authorities to determine turnover and income on a case-by-case basis through typical investigations. This method is generally applicable to small tax paying units without complete evaluation basis.