If it has been certified before the loss, the buyer shall present a copy of the corresponding special invoice bookkeeping copy provided by the seller and a tax return certificate issued by the competent tax authority where the seller is located; If it has not been certified before it is lost, the buyer shall go to the competent tax authorities for certification with a copy of the corresponding special invoice bookkeeping copy provided by the seller. Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, with 75% of the tax revenue coming from the central government and 25% from local governments. The value-added tax in the import link is collected by the customs, and the tax revenue is all the central fiscal revenue.

I. Conditions for tax refund of tax credit at the end of VAT period:

1, VAT credit tax refund for qualified major integrated circuit projects.

2. Refund the VAT corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.

Second, the taxpayer notes:

1, the taxpayer shall be responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded in the "Download Center" column of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.

3. Taxpayers' use of electronic signatures that meet the requirements stipulated in the Electronic Signature Law has the same legal effect as handwritten signatures or seals.

4. If all the information provided by the taxpayer is a copy, it shall be marked as "consistent with the original" and signed.

Legal basis:

Announcement on Further Strengthening the Implementation of Tax Refund Policy at the End of Value-added Tax Article 1: Strengthen the tax refund policy for small and micro enterprises at the end of value-added tax, and extend the policy scope of fully refunding incremental VAT tax in advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households, the same below), and refund the remaining tax of small and micro enterprises in one lump sum. (1) Eligible small and micro enterprises may apply to the competent tax authorities for refund of the incremental tax allowance from the tax declaration period in April 2022. Before 20221February 3 1, the tax refund conditions shall be implemented in accordance with the provisions of Article 3 of this announcement. (2) Eligible micro-enterprises may apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in April 2022; Small enterprises that meet the requirements may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.