哪些增值税纳税人可申请期末留抵退税？

Group 1 - The article discusses the implementation of the VAT refund policy for end-of-period input tax credits, focusing on how to accurately reach market entities and the details taxpayers should pay attention to [5] - Manufacturing enterprises established after April 2025 can apply for input tax refunds if they meet certain conditions, including having over 50% of their VAT sales from manufacturing-related activities [5][6] - The eligibility criteria for applying for input tax refunds include having a tax credit rating of A or B, no fraudulent activities in the past 36 months, and not having been penalized for tax evasion more than twice in the same period [6][11] Group 2 - Real estate development enterprises must determine their eligibility based on the proportion of VAT sales and advance payments from real estate activities, which must exceed 50% of total VAT sales and advance payments [8][9] - The calculation for the proportion of VAT sales and advance payments is based on data from the 12 months prior to the refund application, or actual operating period data if the business has been operating for less than 12 months [9] - Taxpayers who have enjoyed VAT immediate refund policies since April 2019 must meet specific conditions to apply for input tax refunds [13] Group 3 - Cross-border e-commerce enterprises must provide a complete and accurate export tax refund application form to the tax authority when applying for export tax refunds [18] - New e-commerce enterprises can directly apply for paperless export tax refund registration, categorized as type three enterprises [19][20] - The current regulations allow all categories of enterprises to handle paperless export tax refund registration [20]