热点问答丨哪些纳税人适用增值税期末留抵退税政策？

Core Viewpoint - The Ministry of Finance and the State Taxation Administration jointly issued the Announcement No. 7 regarding the improvement of the VAT end credit refund policy, effective from September 1, 2025 [2]. Applicable Conditions - Taxpayers must meet the following conditions to apply for the refund under Announcement No. 7: - The taxpayer's credit rating must be A or B [4]. - No instances of fraudulent claims for VAT credits or export VAT refunds, or issuance of false VAT invoices in the past 36 months [5]. - No more than two penalties for tax evasion by tax authorities in the past 36 months [6]. - The taxpayer has not enjoyed the immediate VAT refund or deferred refund policies since April 1, 2019, unless specified otherwise in Announcement No. 7 [7]. Manufacturing and Related Industries - Applicable Scope: Taxpayers engaged in manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance must have VAT sales from these activities exceeding 50% of their total VAT sales [8]. - Policy Highlights: Starting from the VAT declaration period in September 2025, taxpayers can apply monthly to the tax authority for refunds of end credit tax amounts [8]. - Calculation Formula: Refundable credit amount = End credit amount at the period end × Input composition ratio × 100% [8]. Real Estate Development and Management - Applicable Scope: Taxpayers engaged in real estate development must have VAT sales and advance payments from these activities exceeding 50% of their total VAT sales and advance payments [9]. - Policy Highlights: Compared to the end credit amount as of March 31, 2019, if the end credit amount has increased for six consecutive months and the increase in the sixth month is not less than 500,000 yuan, they can apply for a refund of 60% of the new increase [9]. - Calculation Formula: Refundable credit amount = New increase in end credit amount compared to March 31, 2019 × Input composition ratio × 60% [9]. Other Industries - Applicable Scope: Taxpayers in other industries must have end credit amounts greater than zero for six consecutive months, and the new increase in the sixth month must not be less than 500,000 yuan compared to the previous year's end credit amount [10]. - Policy Highlights: For new increases not exceeding 10 million yuan, the refund ratio is 60%; for amounts exceeding 10 million yuan, the refund ratio is 30% [10]. - Calculation Formula: Refundable credit amount = New increase not exceeding 10 million yuan × Input composition ratio × 60% + Amount exceeding 10 million yuan × Input composition ratio × 30% [10].