“免抵退税”和“免退税”有什么区别？

Tax Policy Overview - The article discusses the exemption of value-added tax (VAT) for export enterprises that do not produce their own goods, allowing them to deduct corresponding input tax from their payable VAT, with any unclaimed portion refundable [4][5]. - Non-producing export enterprises are also exempt from VAT, with the corresponding input tax refunded [5]. Calculation Methods - The article outlines different calculation formulas for VAT exemption and refund: 1. For producing enterprises, the current payable tax is calculated as: Current Payable Tax = Current Output Tax - (Current Input Tax - Current Non-Exempt Tax) [6]. 2. The current refundable tax is calculated based on the offshore price of exported goods and the applicable tax rates [6]. 3. The conditions for refund and exemption amounts are specified based on the end-of-period tax credits [6]. Taxpayer Credit Management - The article introduces the "Taxpayer Credit Management Measures," effective from July 1, 2025, aimed at promoting taxpayer integrity and compliance with tax laws [12]. - The measures apply to enterprises engaged in production and business operations, with individual businesses able to voluntarily apply for management under these measures [14]. Information Collection - Tax authorities will collect credit information from taxpayers, including basic credit information, internal tax data, and external evaluations [16]. - The evaluation of taxpayer credit will be based on annual scoring and direct classification methods, with scores starting from 100 for compliant entities [17]. Evaluation Cycle and Repair Mechanism - The evaluation cycle for taxpayer credit is one calendar year, with new entities or those with significant credit issues excluded from the current evaluation [19]. - There are provisions for credit repair and re-evaluation for entities that have experienced credit issues, allowing them to apply for repair under specific conditions [20].