Legal analysis: the basic principle of implementing the combined tax and fee support policy is to adhere to the combination of phased measures and institutional arrangements, and to reduce taxes and refund taxes simultaneously. On the one hand, we will continue to implement the policy of tax reduction and fee reduction to support manufacturing, small and micro enterprises and individual industrial and commercial households, and increase the scope of reduction and exemption and expand the scope of application. Small-scale taxpayers are exempted from value-added tax in stages. For small and micro enterprises, the annual taxable income100000 yuan to 3 million yuan, corporate income tax will be levied by half. All localities should also, in light of the actual situation, introduce effective measures such as tax reduction and exemption according to law, so that the intensity of tax reduction and fee reduction will only increase, so as to stabilize market expectations. On the other hand, considering comprehensively providing cash flow support for enterprises, promoting consumer investment, and vigorously improving the tax refund system for value-added tax credits, a large-scale tax refund will be implemented this year. Priority will be given to small and micro enterprises, and the stock tax allowance for small and micro enterprises will be refunded in one lump sum before the end of June, and the incremental tax allowance will be refunded in full. Focus on supporting the manufacturing industry, and comprehensively solve the problem of tax refund for manufacturing, scientific research and technical services, ecological and environmental protection, electricity and gas, transportation and other industries. The value-added tax rebate has been significantly increased to boost market confidence.

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

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, defend oneself; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.