This year's new tax rebate policy has three characteristics: first, it focuses on "small and micro enterprises and key supporting industries"; Second, "incremental allowance and stock allowance" and withdrawal; Third, "institutional, one-off, phased" arrangements should be carried out simultaneously. Specifically, the New Deal mainly includes two categories: first, the tax rebate policy for small and micro enterprises, that is, in 2022, all qualified small and micro enterprises in all industries will be refunded the stock tax allowance in one lump sum, and the incremental tax allowance will be refunded monthly; Second, the tax rebate policies for manufacturing industries, such as manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, transportation, warehousing and postal services, software and information technology services, ecological protection and environmental governance, will refund the stock tax rebate once, and the incremental tax rebate will be refunded in full every month. Five issues are highlighted here:

First, as a long-term policy, the policy scope of monthly refund of incremental tax allowance for advanced manufacturing industry will be extended to all small and micro enterprises and six key industries. Second, all eligible small and micro enterprises and manufacturing enterprises will be refunded the stock tax credits formed before April 1, 20 19. This stock tax rebate policy is a one-off policy. The "one-off" here means that taxpayers will no longer have the stock tax allowance after obtaining the stock tax allowance. Thirdly, the general tax refund policy implemented on 20 19 sets the tax refund threshold of "the incremental tax allowance is greater than zero for six consecutive months and not less than 500,000 yuan for the sixth month". This tax rebate threshold has been gradually cancelled for small and micro enterprises. Article 1 of Announcement 14 stipulates that the implementation period is 65438+365438 in February 2022. Fourthly, the applicable subject of tax rebate policy for small and micro enterprises and manufacturing industry not only refers to enterprises, but also includes individual industrial and commercial households that pay taxes according to the general tax law. Fifth, from the perspective of policy classification and conditions, the applicable subjects of the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing industry may overlap, that is to say, a taxpayer, such as small and micro enterprises in manufacturing industry, can apply the tax rebate policy for small and micro enterprises as well as the tax rebate policy for manufacturing industry, and taxpayers can choose to apply it independently, and the effect of policy implementation is the same.

Two, about the determination of the applicable subject of the new tax refund policy.

The first is about the determination of six industries, such as manufacturing. The determination of taxpayers who apply the tax refund policy to six industries, such as manufacturing, continues the principle of "subordinate" application of the tax refund policy for advanced manufacturing, and judges whether the taxpayer meets the relevant conditions of the industry according to the taxpayer's main business, rather than according to the industry registered by the taxpayer. That is to say, as long as taxpayers engaged in six industries such as manufacturing account for more than 50% of the total value-added tax sales, it meets the main conditions of six industries such as manufacturing. Three issues need to be emphasized here:

First, the calculation interval of sales ratio. The proportion of sales is calculated and determined according to the continuous sales of 12 months before the taxpayer applies for tax refund. It should be noted that when calculating the proportion of sales, the numerator of the calculation formula is the total value-added tax sales under six industries. Second, about industry registration information. For taxpayers whose income accounts for more than 50%, but the industry information registered by taxpayers does not belong to these six industries, especially when a certain type of income in the six industries is the highest value of taxpayers' income, taxpayers are advised to change the industry registration information in time according to regulations. Third, the advanced manufacturing tax rebate policy stopped. The incremental tax rebate policy for advanced manufacturing industries has been extended to six industries, including manufacturing industries. After the tax rebate for stock allowance is implemented, the tax rebate policy for six industries, including manufacturing industries, has completely covered the previous incremental tax rebate policy for advanced manufacturing industries. Therefore, after the implementation of the New Deal, the incremental tax rebate policy of advanced manufacturing industry stopped at the same time.

The second is the standard of enterprise scale. At present, there are two main classification standards published by relevant departments: one is the Regulation on Classification Standards of Financial Enterprises issued by China People's Bank and other five departments, which classifies financial enterprises according to the index of "total assets" 1; 2. The Standard Provisions on Classification of Small and Medium-sized Enterprises issued by the Ministry of Industry and Information Technology and other four ministries and commissions use one or two indicators of "operating income", "total assets" and "employees" to classify 16 industries. In addition, there are six industries such as "education" and "health" that are not included in this classification standard.

In order to effectively ensure the implementation of the tax refund policy and adhere to the principle of standardization, unification and full coverage, the tax refund policy adopts the two indicators of "operating income" and "total assets" in the above two standards to determine the enterprise scale. At the same time, for industries that have not set the indicators of "operating income" or "total assets" in these two standards, and industries that are not included in the two standard classifications, the classification criteria are as follows: the standard of micro-enterprises is the value-added tax sales (year) of 6,543,800 yuan or less (excluding 6,543,800 yuan); The standard for small enterprises is that the value-added tax sales (annual) is less than 20 million yuan (excluding 20 million yuan); The standard for medium-sized enterprises is VAT sales (year) 1 100 million yuan or less (excluding 1 100 million yuan).

Three issues are emphasized here: First, the total assets index is determined according to the taxpayer's value at the end of the previous fiscal year. Second, the operating income index is determined according to the taxpayer's VAT sales in the previous fiscal year. VAT sales, including tax declaration sales, inspection and compensation sales, tax assessment and adjustment sales. Where the VAT policy is different, it shall be determined by the sales amount after the difference. Thirdly, the application of classification indicators in the provisions of SME classification standards, some need to meet two indicators at the same time, and some only need to meet one of them. Taxpayers should apply corresponding classification indicators according to their different national economic sectors.

Three, about the basic conditions of tax refund.

In 2022, the new policy of tax refund for tax retention continues the basic tax refund conditions of the incremental tax refund policy for advanced manufacturing industries, that is, the following four conditions need to be met at the same time: (1) The tax credit rating is A or B; (2) There is no fraudulent tax refund, fraudulent export tax refund or false issuance of special VAT invoices within 36 months before applying for tax refund; (3) Having not been punished by the tax authorities for tax evasion for more than two times within 36 months before applying for tax refund; (4) From April 19, 1, 2065438, you don't enjoy the policies of "take back immediately" and "take back first".

There are three issues to explain here: first, these four conditions are also applicable to the tax rebate policy for small and micro enterprises and the tax rebate policy for manufacturing; Second, these four conditions also apply to incremental tax refund and stock tax refund; Thirdly, after the introduction of the New Deal, the general tax refund policy stipulated in the Announcement of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on Deepening the Reform of VAT (No.39 of 20 19) means that the old policy will continue to be implemented. Compared with the new policy, the old policy needs to meet these four conditions at the same time, and it also needs to meet the tax refund threshold of "the incremental tax allowance for six consecutive months is greater than zero, and the sixth month is not less than 500,000 yuan".

Fourth, the calculation of tax refund.

The first is about stock allowance and incremental allowance. The allowable tax refund amount of tax allowance is calculated according to the balance of tax allowance, including incremental tax allowance and stock tax allowance.

Stock tax allowance refers to the tax allowance formed by taxpayers before the implementation of the tax refund system. When determining the stock allowance, the taxpayer's final allowance of 2065438+the end of March 2009 is the standard value. If the taxpayer's tax credit at the end of this period is greater than the tax credit at the end of March 20 19, the amount at the end of March 20 19 shall be used as the stock tax credit. If the taxpayer's period-end tax allowance is less than 2065438+the period-end tax allowance at the end of March 2009, the taxpayer's period-end tax allowance is the stock tax allowance. It should be noted that after the stock allowance is refunded in one lump sum, the stock allowance is zero.

Incremental tax allowance refers to the newly increased tax allowance of taxpayers after the implementation of the tax refund system, that is, 1, April 2065438. As mentioned above, if the taxpayer's current period-end tax allowance is greater than the period-end tax allowance of 2065438+the end of March 2009, the increased part is the incremental tax allowance. It should be noted that once the taxpayer obtains the stock tax refund, it is no longer necessary to compare it with the final tax allowance of 2065438+the end of March 2009, and the current final tax allowance is the incremental tax allowance.

The second is about the provisions of the investment ratio. In order to simplify the operation and reduce the taxpayer's accounting burden, the new tax rebate policy does not distinguish between stock tax rebate and incremental tax rebate, and all set a unified investment proportion. At the same time, the calculation range is the same as the old policy, and the unified setting is 2065438+April 2009 to 1 before applying for tax refund.

It should be noted that the fully digital electronic invoice with the words "special VAT invoice" and the electronic ordinary VAT invoice for toll roads included in the input deduction voucher have increased as the numerator of the calculation formula of input composition ratio, and this adjustment is also applicable to the old policy that continues to be implemented.

The third is about the tax deductible allowance. Multiply the taxpayer's current incremental tax allowance or stock tax allowance by the investment ratio, that is, calculate the taxpayer's current incremental tax allowance or stock tax allowance.

Verb (abbreviation of verb) about the time to apply for tax refund

This year's new tax refund policy distinguishes between increment and stock, focuses on key time nodes, and implements step-by-step tax refund. The specific time schedule is:

(1) About incremental tax refund. Eligible small and micro enterprises, manufacturing enterprises and other industries may apply to the competent tax authorities for monthly refund of incremental tax credits from April 2022.

(2) Stock allowance tax refund. Micro-enterprises, small enterprises, medium-sized enterprises and large enterprises can apply for returning the remaining tax credits from April, May, July and June, 2022, respectively.

The following matters need to be emphasized here: First, taxpayers should complete the current VAT tax return before applying for tax refund. Second, the general rule of the time for tax refund application is that taxpayers should apply for tax refund within the VAT tax declaration period; At the same time, considering that this year's tax refund involves many small and micro enterprises and other market entities, in order to better serve taxpayers, the time for applying for tax refund from April to June 2022 will be extended from the tax declaration period to the last working day of each month. From July 2022, the time for applying for tax refund will be restored to the period of VAT tax declaration. Third, the extension of the application time for tax refund from April to June is not only applicable to the new policy introduced this time, but also to the old policy that continues to be implemented. Fourthly, the application time of stock tax refund and incremental tax refund is different. In order to avoid unnecessary burden to taxpayers, taxpayers can apply for stock tax refund and incremental tax refund at the same time when the application time meets the requirements. For example, in April 2022, micro-enterprises can apply for both stock tax refund and incremental tax refund. Therefore, after completing the current VAT tax declaration in April, micro-enterprises only need to submit a tax refund application to the competent tax authorities, and they can apply for stock tax refund and incremental tax refund at the same time. Fifth, the above time is the starting time for applying for a one-time stock tax refund. If the taxpayer fails to apply in the current period, it may also apply in a later tax return period as required. For example, micro-enterprises can apply for tax refund from the tax declaration period in April 2022. If they don't apply in April, they can also apply for tax refund in May and beyond.

The intransitive verbs are connected with the policies of "first retreat" and "first retreat".

According to the current regulations, taxpayers cannot apply the tax refund policy and the tax refund policy at the same time, that is to say, those who have enjoyed the tax refund policy and the tax refund policy may not apply for tax refund. Those who have obtained the tax refund shall not enjoy the right of immediate refund or refund. After the tax refund is strengthened, there may be taxpayers who choose to enjoy the tax refund on demand and return (refund) the tax after collection, hoping to choose the tax refund again; At the same time, some taxpayers are not fully considered when applying for tax refund, and they also hope to give them the opportunity to re-choose, enjoy the refund immediately and refund first (refund). In view of the concerns of the above-mentioned taxpayers, AnnouncementNo. 14 clearly stipulates that taxpayers can apply for the policy of VAT refund upon collection and refund before June 10, 2022. 20 19. Taxpayers who have enjoyed the policy of VAT refund upon collection and refund upon collection since April can apply for tax refund according to regulations after they have fully refunded the refunded VAT upon collection and refund before 20221October 3 1.

What needs to be emphasized here is that, firstly, taxpayers need to pay back all the tax refunded before June 65438+1October 3 1 2022. Second, taxpayers must pay all the remaining tax rebates into the warehouse before they can be transferred to the input tax for further deduction; Not all returned to the warehouse, shall not be carried forward to continue to deduct.

VII. Provisions on the Administration of Tax Refund Collection

When the tax refund system was established in 20 19, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Handling Tax Refund for Tax Refund Business at the End of VAT Period (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019, hereinafter referred to as Announcement No.20), which clearly stipulated the relevant collection and management matters in the whole process, such as application, acceptance, review and tax refund. The tax refund policy issued this time has not substantially adjusted the current tax refund processing process. In terms of links, the specific provisions are as follows:

The first is about the taxpayer's application for tax refund. When taxpayers apply for tax refund, they only need to submit an application form for tax refund (refund), which can be submitted in person through the tax service hall or online through the electronic tax bureau. According to the new policy, the contents of the Application Form for Tax Refund (Refund) have been adjusted accordingly, with some columns added and some column descriptions adjusted. At the same time, in order to facilitate taxpayers to apply for tax refund, local electronic tax bureaus have realized the pre-filling function of most data in the tax refund (deduction) application form, and taxpayers can also modify the pre-filling content according to the actual business situation, and then submit the tax refund application after final confirmation.

The second is about the examination and approval of tax refund. After accepting the taxpayer's application for tax refund, the tax authorities shall conduct tax refund audit in accordance with the provisions and issue audit results according to different situations. In the first case, the taxpayer meets all the conditions for tax refund, and no risk doubts and unresolved matters are found, and the tax refund is granted. In the second case, if the taxpayer fails to meet one or more tax refund conditions, the tax refund will not be granted. In the third case, although the taxpayer meets the conditions for tax refund, but there are risk doubts or related unprocessed matters, the tax refund will be suspended, and the related risk doubts will be investigated and the unprocessed matters will be handled. After the treatment is completed, the tax refund will continue according to the regulations.

The third is about the link of issuing tax revenue refund book. When the tax authorities make a decision to grant tax refund, they shall issue a refund form for tax revenue and send it to the treasury department at the same level.

The fourth is about the tax refund link. After receiving the tax refund letter from the tax authorities, the treasury department shall conduct a tax refund audit in accordance with the regulations, and after passing the audit, return the tax refund to the account designated by the taxpayer.