两部门发布公告完善增值税期末留抵退税政策

Core Points - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the refund of end-of-period VAT credits, effective from September 2025 [1][2] Group 1: Policy Details - Eligible general VAT taxpayers in the manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance sectors can apply for monthly refunds of end-of-period VAT credits [1] - Real estate developers can apply for a refund of 60% of the newly increased end-of-period VAT credits for the sixth month if their new credits have been greater than zero for six consecutive months and the sixth month's new credits are not less than 500,000 yuan [1] - Other taxpayers, excluding those in the specified sectors, can apply for a refund of newly increased VAT credits if they meet certain conditions, with a refund rate of 60% for amounts up to 100 million yuan and 30% for amounts exceeding 100 million yuan [2] Group 2: Eligibility Criteria - Taxpayers must have a credit rating of A or B, must not have committed tax fraud or been penalized for tax evasion in the past 36 months, and must not have benefited from certain VAT refund policies since April 1, 2019 [2]