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Taxpayers should apply for tax refund after completing the current VAT tax declaration within the tax declaration period. From April to June, 2022, the application time for tax refund will be extended to the last working day of each month.
02
Taxpayers who export goods and services and have cross-border taxable activities are subject to the tax exemption and refund method, and can declare both tax exemption and tax refund within the same reporting period.
03
Taxpayers who apply for tax refund shall apply for tax refund exemption on export goods, services and cross-border taxable activities, and shall declare tax refund exemption on schedule. If the export sales that can be declared tax exemption and refund in the current period are zero, zero declaration of tax exemption and refund shall be handled.
04
If a taxpayer applies for both tax exemption and tax refund, the tax authorities should first apply for tax exemption and tax refund. After handling the tax exemption and refund, if the taxpayer still meets the conditions for tax refund, then apply for tax refund.
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During the period of handling the tax refund, if the final tax credit changes due to tax declaration, inspection and adjustment, the incremental tax credit allowed to be refunded shall be determined according to the final tax credit of the latest VAT tax return (applicable to ordinary taxpayers).
06
If a taxpayer not only declares tax exemption and applies for tax refund, but also applies for tax refund, or if there is a tax refund payable for tax exemption and tax refund that has not been approved by the tax authorities when the taxpayer applies for tax refund, the incremental tax allowance allowed to be refunded shall be determined according to the tax refund at the end of the latest VAT Tax Return (applicable to ordinary taxpayers) after the tax authorities approve the tax refund payable for tax exemption and tax refund.
The tax refund amount approved by the tax authorities refers to the tax refund amount approved by the tax authorities in the current period, but the taxpayer has not filled in the "tax refund amount exempted, credited and refunded" in column 15 of the VAT tax return (applicable to ordinary taxpayers).
07
If the taxpayer has both VAT arrears and final tax credits, the incremental tax credits allowed to be refunded shall be determined according to the final tax credits of the latest VAT Tax Return (applicable to general taxpayers), and the balance after deducting VAT arrears.
08
If the taxpayer approves the tax refund in the previous period after filing the VAT tax return and the tax exemption and refund declaration, and before the tax authorities approve the tax refund payable for the tax exemption and refund, the tax refund payable and the tax exemption and refund for the current period shall be calculated based on the tax refund payable at the end of the latest VAT tax return (applicable to ordinary taxpayers), after deducting the tax refund approved by the tax authorities. The tax refund amount approved by the tax authorities refers to the tax refund amount that has been approved by the tax authorities in the current period, but has not been reported by the taxpayer in column 22 "Tax Refund for Last Period" of Attached Information (II) of VAT Tax Return (Details of Input Tax in the Current Period).
09
Taxpayers shall, upon receipt of the Notice of Tax Matters approved by the tax authorities, offset the final tax allowance with the incremental tax allowance approved by the tax authorities, and fill in the "Tax Refund of Tax Allowance in the Last Period" in column 22 of Attached Information of VAT Tax Return (II) (Details of Input Tax in the Current Period) when handling the VAT tax declaration.
10
In accordance with the regulations, taxpayers who need to apply for the refund of all the refunded tax rebates can submit the Application Form for Refund of Tax Refunds through the Electronic Taxation Bureau or the Tax Service Department. After paying back all the refunded tax refund, the taxpayer will fill in the negative number in column 22 "Tax Refund of Last Period Tax Refund" of Attached Information of VAT and Additional Taxes and Fees Declaration Form (details of current input tax) when filing the VAT tax return, and can continue to deduct the input tax according to regulations.