Public Service Platform of Small and Medium Enterprises in Hebei Province: Policy Interpretation

The interpretation of the \"Announcement on the Expanded Regarding the Scope of the Full VAT Tax Tax Reserved Policy Industry in the State Administration of Taxation\"

(Up to 18 words)

1. What are the main contents of the expansion of the full content of the full refund VAT tax deduction policy industry?

In order to deeply implement the decision -making and deployment of the Party Central Committee and the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the \"Announcement of the General Administration of Taxation on the Expansion of the Full Valuate Tax Tax Reserve Policy Industry The State Administration of Taxation was announced by 2022, the following name 21) clearly expanded the \"Announcement on the Implementation of the State Administration of Taxation on Further Increasing the Value -added Tax Tax Tax Return Policy at the end of the VAT period\" (announcement of the General Administration of Taxation of the Ministry of Finance 2022 No. 14, No. 14, No. 14, No. 14, No. 14, No. 14, No. 14, No. 14 The following referred to as announcement of the 14th) The scope of the tax refund policy specified in the manufacturing industry and other industries, increase the \"wholesale and retail industry\", \"agriculture, forestry, animal husbandry, fishery\", \"accommodation and catering\", \"residential services, repair and repairs, and \"Other service industries\", \"education\", \"health and social work\" and \"culture, sports and entertainment\" industries (hereinafter referred to as wholesale and retail industry and other industries) are implemented. Retain tax refund policy for the reinsurance of the existing exist.

2. What is the background of the \"Announcement\"?

In order to facilitate taxpayers to handle tax refund business, the State Administration of Taxation issued the \"Announcement of the State Administration of Taxation on the Counter Value -added Tax Tax Tax Rebellion at the end of the VAT period\" (No. 20, 2019, hereinafter referred to as 20 The announcement) and the \"Announcement on the Implementation of the State Administration of Taxation on Further Increasing the Implementation of Tax Rebate Policy at the end of the VAT period\" (2022 No. 4, hereinafter referred to as announcement of No. 4), clarifying the relevant issuance of tax refund management and management matters Essence After incorporating the wholesale and retail industry and other industries into the scope of the retention tax refund policy for full tax refund, under the current residual tax refund and management framework, combined with the specific content of the new policies, this announcement was issued to supplement the relevant collection and management matters.

3. How to judge the scope of the tax refund policy after the expansion of the tax refund policy such as manufacturing and other industries expanded to the wholesale retail industry?

The scope of the application of tax refund policies such as manufacturing and other industries has expanded to industries such as wholesale and retail industry, and the tax refund policy for manufacturing, wholesale and retail industry and other industries will be formed. According to the provisions of the announcement of the 21st, manufacturing, wholesale and retail industry and other industries refer to the \"wholesale and retail industry\", \"agriculture, forestry, animal husbandry, fishery\", \"accommodation and catering\" in the \"Classification of the National Economic Industry\", , \"Resident service, repair and other service industries\", \"education\", \"health and social work\", \"culture, sports and entertainment industry\", \"manufacturing\", \"scientific research and technical service industry\", \"electricity, thermal power , Gas and Water Production and Supply Industry \",\" Software and Information Technology Services \",\" Ecological Protection and Environmental Governance Industry \"and\"The corresponding value -added tax sales of transportation, warehousing, and postal industry account for more than 50 % of the total value -added tax sales of more than 50 % of the total value -added tax sales. If the business period before the application for tax refund is less than 12 months but 3 months, it is determined according to the sales period of the actual operating period.

It is necessary Business value -added tax sales plus total calculation of sales proportion, so as to determine whether it is taxpayers such as manufacturing, wholesale and retail industry. For example, a taxpayer obtained a total of VAT sales from July 2021 to June 2022 10 million yuan, of which: sales and sales of machinery and equipment sales of 3 million yuan, sales and wholesale office supplies sales of 2 million yuan, lease equipment sales of 2.5 million yuan, providing cultural service sales of 1.5 million yuan, providing construction service sales sales 1 million yuan. The taxpayer's sales, wholesale and retail industries such as manufacturing, wholesale and retail industries from July 2021 to June 2022 accounted for 65%[\u003d (300+200+150) ÷ 1000 × 100%]. Therefore, the taxpayer belongs to industries such as manufacturing, wholesale and retail industry in the current period.

4. Who wholesale and retail industry and other industries apply for tax refund and which tax refund conditions need to be met?

[

123] In accordance with the provisions of the announcement of No. 21, taxpayers who retain tax refund manufacturing, wholesale and retail industry and other industries will continue to apply the tax refund conditions stipulated in the announcement of Announcement No. 14. Class A or B;

(2) Special invoices for special invoices for scamming tax refund, fraudulent export tax refund or virtual VAT 36 months before applying for tax refund;

(3) 36 months before the application for tax refund did not be punished by tax evasion twice or above;

(4) From April 1, 2019, the policy of retirement, first levy, and then returning (refund) policy will be not enjoyed.

5. What are the specific time for taxpayers such as wholesale and retail industry and other industries to apply for a disposable tax refund?

In accordance with the provisions of the 21st announcement, the qualified wholesale and retail industry and other industries such as the publicity , From July 2022, from the tax declaration period of taxation, applying to the competent tax authority to refund the amount of tax on the stock.

It is necessary to explain that the above time is the start time of applying for a one -time reserved tax refund. If you apply, you can also apply in accordance with regulations in the future.

6. What are the specific time for taxpayers such as the wholesale and retail industry and other industries? It is stipulated that the qualified wholesale retail industry and other industries can apply to the competent tax authority from the tax declaration period from July 2022 to apply for refund to the incremental tax tax.

It is necessary to explain that the above time is the application for the application IncreaseAt the beginning of the tax, if the current period is not applied, the tax declaration period can also be applied in accordance with regulations in the future.

Seven, manufacturing, wholesale and retail industry and other industries, taxpayers to determine the amount of tax deductible for the application for refunding in accordance with the provisions of the 21st announcement?

The taxpayer applied for the reserved tax on the existing tax in accordance with the provisions of the 21st Announcement, and continued to be implemented in accordance with the provisions of Announcement No. 14, and the following situations were specifically distinguished:

(1) The taxpayer obtained a one -time one at one time Before the tax refund of the stock, the tax deduction at the end of the current period is greater than or equal to the reserved tax amount at the end of March 31, 2019. If the tax deduction at the end of the March 31 period, the amount of tax retention is the amount of tax ongoing at the end of the current period.

(2) After the taxpayer obtains a one -time reserved tax refund, the amount of tax deductible is zero.

Example explanation: A large catering company at the end of March 31, 2019 was 15 million yuan, and the tax refund was not obtained before. In July 2022, when the tax declaration period for the tax declaration period was reserved at one time, if the tax reserved tax was 20 million yuan at the end of the current period, the taxpayer's stock tax was 15 million yuan; The taxable tax on the taxpayer is 10 million yuan. After the taxpayer obtained a tax refund in July, there will be no reserved tax on the amount.

8. How to determine taxpayers in industries such as manufacturing, wholesale and retail industry, and other industries in accordance with the provisions of the 21st announcement.

Taxpayers of industries such as manufacturing, wholesale and retail industry, and other industries in accordance with the provisions of the 21st announcement of the incremental tax tax on the announcement of the No. 21, continue to be implemented in accordance with the provisions of Announcement No. 14, and specifically distinguish the following situations:

] (1) Before the taxpayer obtained a one -time reserved tax refund, the incremental retention tax amount was the tax retention tax on March 31, 2019 compared with the newly increased tax.

(2) After the taxpayer obtains a one -time reserved tax refund, the incremental tax deduction amount is the tax payment at the end of the current period.

Example explanation: A large retail company taxpayer at the end of March 31, 2019 is 8 million yuan, and the retention tax on the end of July 31, 2022 is 10 million yuan. In August When the tax declaration period is applied for incremental tax refund, if the tax refund has not been reserved at a time before, the taxpayer's incremental tax amount is 200 (\u003d 1,000-800) million yuan; The tax refund, the taxpayer's incremental tax is 10 million yuan.

9. How do taxpayers determine their industry ownership when applying for tax refund policies for small and micro enterprises?

Announcement of Announcement No. 21 is clear, and the \"Standards for SME Planning Standards\" (the Ministry of Industry and Information Technology Union Enterprise [2011] 300) and the \"Standards for Enterprise Enterprise Standards\" (Yinfa [2015] No. 309), the ownership of the taxpayer's industry, in accordance with the principle of determining the ownership of the industry by the \"Classification of the National Economic Industry\", the above account will be determined by the main economic activity. In the year, the “Classification of the National Economic Industry” corresponding to the business VAT sales accounted for the highest proportion of all VAT sales.

Example: A mixed business taxpayer applied for tax refund in July 2022, and its previous accounting year (January 1, 2021 to December 31, 2021) VAT sales 500 For 10,000 yuan, of which, the sales service sales were provided for 2 million yuan, the sales of engineering equipment leasing services were 1.5 million yuan, and the sales of goods such as foreign purchases and mergers and sales of building materials were 1.5 million yuan. VAT sales of the taxpayer's \"construction industry\" account for 40%; the value -added tax sales of \"leasing and business services\" account for 30%; Tax sales account for 30%. Because its \"construction industry\" corresponds to the highest sales of sales, when applying the standards for small and micro enterprises, it shall be in accordance with the \"SME Planning Standards\" (the Ministry of Industry and Information Technology Union Enterprise [2011] No. 300). The model judges whether the company is a small and micro enterprise.

Ten, manufacturing, wholesale and retail industry and other industries have applied for existing tax refund and incremental tax refund. Are there any changes in terms of the regulations of the collection and management?

Taxpayers who comply with the manufacturing, wholesale and retail industry and other industries that meet the announcement of the announcement of the 21st announcement apply for the existing tax refund and incremental tax refund, and continue to handle related retention in accordance with the provisions of Announcement 20 and Announcement No. 4 and other regulations. Tax refund business. Among them, the taxpayer's extension of tax refund and the incremental tax refund of tax refunds are consistent.

Eleven, manufacturing, wholesale and retail industry and other industries, taxpayers applied to the tax refund policy stipulated in the announcement of the 21st announcement. What tax refund application materials need to be submitted?

Taxpayers in industries such as manufacturing, wholesale and retail industries apply for tax refund policies stipulated in the announcement of announcement No. 21, and have not changed the tax refund application information submitted when applying for tax refund. Tax application form \". It should be noted that the \"Retreat (Ventilation) Tax Application Form\" can be submitted online through the Electronic Taxation Bureau, or it can be submitted offline through the tax service hall. Combining the tax refund policy provisions this time, some of the reporting contents in the original \"refund) tax application form were adjusted accordingly. When the taxpayer applied for reserved tax refund, it could combine its applicable specific policies and actual production of actual production. Fill in operations and other conditions.

12. What are the adjustments and changes in the \"Retreat (Valuation) Tax Application Form\"?

Combining the content of the tax refund policy stipulated in the announcement of announcement No. 21, the \"Application Form for Retreat (Valuation) Tax\" corresponds to the document basis, industry scope and other columns. The specific modification content includes:

First, increase in the \"basis for retaining tax refund application documents\"In addition, the \"Announcement of the General Administration of Taxation on Expanding the Full Refund of Value -added Tax Tax Reserve Policy Industry\" (announcement of the General Administration of Taxation of the Ministry of Finance 2022 No. 21).

Second, add \"wholesale and retail industry\" in the \"specific industry\" of \"tax refund enterprises\", \"agriculture, forestry, animal husbandry, fisheries\", \"accommodation and catering\", \"residential services, repair, repair, repairAnd other service industries \",\" education \",\" health and social work \",\" culture, sports and entertainment \"options.

Third, the value -added tax sales of \"specific industries\" in the \"specific industry\" in the \"specific industry\" in the \"specific industry\" also increased the expression of 7 industries including the wholesale and retail industry.

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