Group 1 - The core viewpoint of the announcement is to enhance the VAT refund policy for end-of-period tax credits, focusing on key industries and adjusting refund ratios and conditions for certain sectors [1][2] - From September 2025, the policy will implement full monthly refunds for end-of-period tax credits in manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [1] - The policy aims to improve continuity and precision, strengthening tax support for manufacturing, technological innovation, and ecological environment sectors [1] Group 2 - Most taxpayers must have a continuous end-of-period tax credit greater than zero for six months before applying for a refund, with specific conditions regarding the increase in tax credits [2] - Eligible taxpayers can choose to fully repay previously obtained tax refunds or opt for immediate taxation and refunds, but once chosen, the policy cannot be changed for 36 months [2]
增值税留抵退税政策进一步完善
Ren Min Ri Bao·2025-08-23 22:20