To enjoy the tax refund policy, you should pay attention to these 10 declaration requirements!

Author:State Administration of Taxati Time:2022.06.16

Since the beginning of this year, the large -scale value -added tax retaining policy has been fully implemented to help enterprises reduce burdens. Eligible companies can apply for tax refund in accordance with regulations. The taxpayer should be reminded here to pay attention to the following declaration requirements

The taxpayer shall apply for tax refund after completing the current value -added tax tax declaration during the tax declaration period. From April to June 2022, the tax refund application time is extended to the last working day of each month.

If the taxpayer exports the cargo labor service and the cross -border taxable behavior, the tax -free tax refund method may be applied for the tax exemption of tax refund and the tax refund during the same application period.

If the taxpayer who applies for tax refund shall be applied for tax -free tax refund methods for export goods and cross -border taxable behavior, it shall apply for tax exemption tax refund on schedule. If the export sales of tax -exempt tax refund in the current period are zero, zero declaration of tax refund shall be processed.

If the taxpayer not only declares the tax refund and apply for tax refund, the tax authority shall first apply for tax -free tax refund. After handling tax exemption, the taxpayer still meets the tax refund conditions, and then apply for tax refund.

During the tax refund of the taxpayer, if the tax declaration, inspection, inspection, and evaluation adjustment have changed at the end of the period due to tax declaration, inspection, and evaluation and adjustment, the final period of the "VAT tax declaration form (the general taxpayer)" at the end of the period is The tax deduction is determined that the amount of incremental tax is allowed to be refunded.

If the taxpayer applies not to tax refunds and apply for tax refund during the same application period, or if the taxpayer applys for tax refund for tax refund, the tax refund refundable amount has not yet approved by the tax authority, the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority shall take the tax authority. After the tax -free tax refund amount is approved, at the end of the recent period of the "VAT Tax Tax Report (General Taxpayer)" at the end of the period, the tax deduction tax is deducted from the balance of tax refundable tax refundable tax refundable approved by the tax authority. Return the incremental amount of tax.

The tax -free tax refund amount approved by the tax authority refers to the current approval of the tax authority, but the taxpayer has not yet in the "VAT tax declaration form (the general taxpayer)" column 15 " "The tax exemption tax refundable tax refundable amount reported.

The taxpayer has both value -added tax and tax arrears, and there is a deductible tax at the end of the period. At the end of the "VAT Tax Tax Report (General Taxpayer Applicable)" at the end of the period Return the incremental amount of tax.

After the taxpayer handles the declaration of value -added tax tax declaration and the tax exemption declaration, the tax authority approves its tax refund tax and refund amount before the tax authority approves the tax refund of the tax refund in the early stage, "Applicable)" At the end of the period, the amount of tax deduction was deducted, and the balance after the tax refund approved by the tax authority was deducted. The tax refund approved by the tax authority refers to the current approval of the tax authority, but the taxpayer has not yet in the "VAT Tax Report Form (2) (2) (the amount of the input tax in this period)" The tax refund "reported tax refund.

The taxpayer shall, at the current period of the taxation of tax refunds that receive tax refundable tax refunds, shall be reserved at the end of the tax reserved tax at the end of the tax deduction tax approved by the tax authority. The corresponding "VAT Tax Tax Reporting Form (2) (2) (2) (Details of the Input Tax in the current Period)" 22nd column 22 "In the previous period of tax refund".

In accordance with regulations, the taxpayer needs to apply for all the retained tax refundables who have returned to the refund, and the "Application Form for the Return to Credit Tax Return" can be submitted through the Electronic Taxation Bureau or Tax Service Office. When the taxpayer pays all the refunded tax refund, the taxpayment tax tax declaration shall be applied for the VAT tax declaration, and all the tax refund payes the repayment shall be in the "VAT and the Against Tax and Fee Reporting Form (II)" (Items in this period. " Taxation details) Fill in the negative number of the "Removal Tax Rebellion of the previous period", and can continue to deduct the input tax in accordance with the prescribed regulations.

From the "Operation Guide to the Tax Rebate and Tax reduction policy"