Taxpayers applying for tax refund should submit an application form for tax refund (refund).

Two, the handling channels can be handled through the tax service hall (office), the electronic tax bureau, the specific location and website can be queried from the "tax service" column of the website of Sichuan Electronic Taxation Bureau.

Three. Reporting requirements 1. Taxpayers should apply for tax refund after completing the current VAT tax declaration within the tax declaration period.

2. Taxpayers who export goods and services and have cross-border taxable behavior shall apply the method of tax exemption and refund, and may apply for tax exemption and refund at the same time within the same reporting period.

3. Taxpayers who apply for tax refund, export goods and services and cross-border taxable activities fall within the scope of tax exemption shall declare tax exemption on schedule. If the export sales that can be declared tax-free in the current period are zero, zero tax-free declaration will be made.

4. If a taxpayer declares tax exemption and applies for tax refund, the tax authorities should apply for tax exemption and tax refund first. After the tax exemption, the taxpayer still meets the conditions for tax refund, and then apply for tax refund.

5. During the tax refund period, if the final tax allowance changes due to tax declaration, inspection and adjustment, the incremental tax allowance allowed to be refunded shall be determined according to the final tax allowance of the latest VAT tax return (applicable to general taxpayers).

6. Taxpayers who both declare tax exemption and apply for tax refund, or those who have not been approved by the tax authorities when applying for tax refund, after the tax authorities approve the tax exemption and tax refund, the incremental tax amount allowed for tax refund shall be determined according to the tax refund amount at the end of the latest VAT tax return (applicable to general taxpayers).

The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the tax authorities in the current period, but the taxpayer has not filled in the column 15 of the VAT tax return (applicable to general taxpayers).

7. 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).

8. Taxpayers approve the tax refund in the early stage after handling the VAT tax declaration and tax exemption and refund declaration. Before the tax authorities approve the tax exemption and refund amount, the tax refund amount and tax exemption and refund amount in the current period are calculated by deducting the tax refund amount approved by the tax authorities from the tax refund amount due at the end of the latest VAT tax declaration (applicable to general taxpayers). The amount of tax refund approved by the tax authorities refers to the amount of tax refund approved by the taxpayer in the current period but not yet declared in column 22 "Tax Refund in the Last Period" of the attached page (II) of the VAT tax return.

9. Taxpayers should offset the tax amount left at the end of the period with the incremental tax amount allowed to be refunded with the approval of the tax authorities in the current period after receiving the Notice of Tax Matters approved by the tax authorities, and fill in the "Tax Refund of Tax Amount Left at the Last Period" in column 22 of Attached Information of VAT Tax Return (details of input tax amount in the current period) when handling the VAT tax declaration.

10. According to the regulations, taxpayers who need to apply for a refund of all the tax refunded can submit a tax refund application form through the electronic tax bureau or the tax service office. After the taxpayer has refunded all the refunded tax, he can continue to deduct the input tax according to the regulations by filling in the negative number in column 22 of the information attached to the VAT and Additional Taxes Declaration Form (details of input tax in the current period).