增值税留抵退税政策进一步完善，有哪些“变”与“不变”？

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration outlines improvements to the VAT refund policy, particularly for specific industries, aiming to adapt to new economic conditions and establish a more regularized refund system [1][2]. Group 1: Policy Adjustments - From September 2025, the policy will allow full monthly refunds of end-of-period VAT credits for manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance industries [1]. - Other industries will have specific conditions and proportions for VAT refunds, indicating a tailored approach to different sectors [2]. Group 2: Conditions for Refunds - To qualify for VAT refunds, most taxpayers must have a continuous end-of-period VAT credit greater than zero for six months, with the sixth month's credit needing to exceed 500,000 yuan compared to the previous year's end-of-period credit [2]. - This condition aims to manage "occasional" VAT credits and aligns with international practices, reducing management costs for both taxpayers and tax authorities [2]. Group 3: Policy Flexibility - Taxpayers will have the option to choose between VAT refunds or immediate VAT collection and subsequent refunds, enhancing their decision-making based on operational realities [3]. - Once a choice is made, it cannot be changed for 36 months, promoting rational decision-making and reducing implementation costs [3].