1, due to negligence in work, technical errors have occurred, resulting in overpayment or wrong tax payment;

2. Tax refund for final settlement, tax refund for settlement, tax reduction and exemption, policy adjustment and tax rate adjustment formed in the process of collection;

3, withholding agents in accordance with the provisions of laws and administrative regulations to fulfill the obligation of withholding and collecting taxes, withholding and collecting taxes have been paid into the warehouse on schedule, the tax authorities shall pay withholding and collecting fees to withholding agents in accordance with the provisions;

4. Other circumstances stipulated by laws and administrative regulations.

Calculation method of VAT refund:

1, determine the tax rebate rate: according to different products and industries, the state will stipulate different tax rebate rates;

2. Calculation of export tax rebate: multiply the tax rebate rate of export commodities with the invoiced amount of export commodities to obtain the tax rebate amount;

3. Accounting input tax: counting the value-added tax paid in the process of production or procurement;

4. Calculate the actual tax refund: compare the tax refund amount with the actually paid input tax, and take the smaller amount as the actual tax refund amount.

5. Consider special circumstances: For some special goods or services, there may be special tax refund calculation rules or restrictions.

To sum up, the conditions of VAT refund include overpayment or wrong payment of tax due to negligence, tax refund during collection, tax refund reduction and exemption, and withholding and collecting fees, as well as other legal provisions.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 51

The tax authorities shall immediately refund the tax paid by taxpayers in excess of the payable amount after discovering it; If a taxpayer finds out within three years from the date of settlement and payment of taxes, he may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund them after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.