Five conditions for tax refund
1. Due to the tax payment due in April last year, the tax increase for half a year (monthly tax payment for two months) is less than zero, and the tax increase for the sixth month is not less than 500,000;
2. The tax credit rating is Grade A or Grade B;
3. There is no fraudulent export tax refund or false invoicing within 36 months before the tax refund is declared;
4. Being punished by the tax authorities for tax evasion for more than 2 times within 36 months before tax refund declaration;
Since last April, 1, you haven't enjoyed the policy of cash withdrawal on demand.
Tax refund risk
1. Failing to check the enterprise's export tax rebate qualification according to the regulations, it should be found that the undiscovered company classification is incorrect, resulting in excessive tax rebate.
2. The management system of value-added tax allowance has not been implemented, and the total assets have not been checked. Information such as main business income and industry category should be checked. And it should be found that the classification of undiscovered enterprises is incorrect, resulting in multi-agent export tax rebate.
3. Small and medium-sized enterprises declare tax rebates according to the underreported main business income, and then keep more tax rebates.
4. Failing to implement the value-added tax allowance management system and checking the total assets, we should check the main business income, industry category and other information, and find that the enterprise classification is incorrect, resulting in multi-agent export tax rebate.
5. Deduct the sales amount according to the cash transaction, WeChat personal account number and personal bank card, reduce the output tax and make false declaration.
6. According to the application for registration, the empty-shell general taxpayer company illegally enjoys low-tax or tax-free preferential transfer sales.
7. The enterprise rents the car to me, and I deduct the car rent, conceal the sales, reduce the output tax, and defraud the tax refund.