In 2022, the new policy of tax refund for remaining credits continued the basic tax refund conditions of the advanced manufacturing stock tax refund policy, that is, the following four conditions need to be met at the same time:

1, and the tax credit rating is Grade A or Grade B;

2, 36 months before the application for tax refund, there is no fraudulent tax refund, fraudulent export tax refund or false issuance of special VAT invoices;

3. Not being punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund;

4. Since April 20 19 1 day, you have not enjoyed the policy of withdrawing on demand and withdrawing first.

Second, the analysis details

These four conditions are equally applicable to the tax refund policy for small and micro enterprises and the tax refund policy for manufacturing industries. These four conditions are equally applicable to incremental tax refund and stock tax refund. After the introduction of the New Deal, the universal tax refund policy stipulated by the Ministry of Finance, that is, the old policy continues to be implemented. Compared with the new policy, the old policy still needs to meet the tax refund threshold requirement that the incremental tax allowance for six consecutive months is greater than zero and the sixth month is not less than 500,000 yuan.

Three, the application time of the stock tax refund:

Micro-enterprises, small enterprises, medium-sized enterprises and large enterprises can apply for refund of the remaining tax credits from April, May, July and 10, 2022 respectively. There is a certain difference between the application time of stock tax refund and incremental tax refund. In order to avoid unnecessary burden to taxpayers, taxpayers can apply for stock tax refund and incremental tax refund at the same time if the application time of tax refund meets the requirements.