Two departments: Effectively implement the value -added tax refund policy for coal -fired power generation enterprises to reserve tax refund policies for power guarantee

General Administration of Taxation of the Ministry of Finance

Notice on the implementation of the value -added tax refund policy of the value -added tax retention of coal -fired power generation enterprises to do a good job of the power guarantee work

Cai taxation [2022] No. 25

All provinces, autonomous regions, municipalities, and planned municipalities (bureaus), Xinjiang Production and Construction Corps Finance Bureau, State Administration of Taxation's provinces, autonomous regions, municipalities, and planned municipal tax bureaus:

In order to further do a good job in energy and power protection, the notice of the relevant matters of the value -added tax refund policy of coal -fired power generation enterprises is now implemented as follows:

For the purchase of coal -fired power generation companies using imported coal, the "Announcement on the Implementation of the State Administration of Taxation on Further Increased the Implementation of Tax Refund Policy at the end of the VAT period" (The announcement of the General Administration of Taxation of the Ministry of Finance No. 14) is stipulated that taxation is taxed On the basis of voluntary applications, the progress of the tax refund handling is further accelerated, and the tax refund is regulated and convenient for it.

The financial and tax departments of various localities should attach great importance to the retaining tax refund work of coal -fired power generation enterprises, closely collaborate between departments, strengthen policy publicity and counseling, timely grasp the business and taxation situation of enterprises, focus on the purchase of coal -fired power generation enterprises that use imported coal to retain tax refund tax refund Implement work.

General Administration of Taxation of the Ministry of Finance

June 24, 2022

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