【12366问答】增值税期末留抵退税热点问答来啦~

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the improvement of the VAT end credit refund policy, providing guidance for taxpayers to understand and comply with the new tax benefits [1]. Group 1: Manufacturing Enterprises - Manufacturing enterprises established before April 2025 can apply for end credit refunds if they meet specific conditions, including having over 50% of their VAT sales from manufacturing-related activities [1]. - The eligibility criteria include having a tax credit rating of A or B, no history of fraudulent tax refunds in the past 36 months, and no more than one tax evasion penalty in the same period [1]. Group 2: Real Estate Development Enterprises - 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 [2]. - The calculation period for this proportion is based on the 12 months prior to the refund application, or the actual operating period if it is less than 12 months [2]. Group 3: Tax Credit Rating Requirements - To apply for end credit refunds, taxpayers must have a tax credit rating of A or B at the time of submitting the refund application [4]. Group 4: Export and Refund Procedures - Enterprises that qualify for both export tax exemption and end credit refunds must first process the export exemption before applying for the end credit refund, and they can submit both applications within the same VAT declaration period [6]. Group 5: Previous Tax Refund Policies - Taxpayers who have previously enjoyed VAT immediate refund policies must repay all refunded amounts before they can apply for end credit refunds, starting from the month following the repayment [7].