2025年9月起，增值税期末留抵退税政策有新变化

Core Viewpoint - The article discusses the new changes to the VAT end-of-period credit refund policy effective from September 2025, allowing eligible taxpayers to apply for refunds of their end-of-period VAT credits under specific conditions [3]. Group 1: Eligible Industries - 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 their end-of-period VAT credits [5]. - The refund calculation formula for these industries is: Refundable VAT credit = End-of-period VAT credit × Input composition ratio × 100% [6]. Group 2: Real Estate Sector - Real estate developers can apply for a refund of 60% of the newly increased end-of-period VAT credits if the new credits are greater than zero for six consecutive months, with the sixth month’s new credits not less than 500,000 yuan [8]. - The refund calculation formula for real estate developers is: Refundable VAT credit = Newly increased end-of-period VAT credit compared to March 31, 2019, × Input composition ratio × 60% [9]. Group 3: Other Taxpayers - Other taxpayers can apply for a refund if they have positive end-of-period VAT credits for six consecutive months, and the newly increased credits in the sixth month compared to the previous year’s end-of-period credits are not less than 500,000 yuan [11]. - The refund calculation formula for these taxpayers is: Refundable VAT credit = Newly increased end-of-period VAT credit (up to 100 million yuan) × Input composition ratio × 60% + (amount exceeding 100 million yuan) × Input composition ratio × 30% [11]. Group 4: Eligibility Conditions - To qualify for the policy, taxpayers must have an A or B tax credit rating [12]. - Taxpayers must not have committed fraud related to VAT refunds or have been penalized for tax evasion in the past 36 months [13][14]. - Taxpayers must not have enjoyed VAT immediate refund policies since April 1, 2019, unless otherwise specified [15].