销售自产新型墙体材料增值税即征即退政策

Group 1 - The core viewpoint of the article emphasizes the tax incentives provided by the government to support the development of the manufacturing industry, particularly through VAT policies for new wall materials [1][2]. - The VAT refund policy for new wall materials allows eligible taxpayers to receive a 50% refund on the VAT paid for the sale of these materials, as specified in the relevant government notification [2][4]. - The policy has been in effect since July 1, 2015, and continues to support manufacturers in the sector [3]. Group 2 - To qualify for the VAT refund, the sold new wall materials must not fall under categories that are eliminated or restricted by the National Development and Reform Commission or classified as high pollution by the Ministry of Ecology and Environment [4][5]. - Taxpayers must also maintain a credit rating above C level to be eligible for the tax benefits [5]. - Applications for the VAT refund must be submitted in accordance with the tax obligation occurrence time, ensuring timely compliance with the tax period [6]. Group 3 - Initial applications for VAT refunds require submission of specific documentation to the tax authority, while subsequent applications can be simplified if no changes in supporting documents occur [7]. - The application process can be conducted through various channels, including online tax services and physical tax service halls [8]. - The policy is based on the official notification from the Ministry of Finance and the State Administration of Taxation regarding VAT for new wall materials [9].