30%？15%？不得扣？一张长图看懂“广宣费”延续政策

Core Viewpoint - The article discusses the implementation of Announcement No. 7 by the State Administration of Taxation, effective from September 1, 2025, which allows eligible VAT general taxpayers to apply for refunds of the ending retained tax credits under specific conditions [10]. Group 1: Eligibility Conditions - Taxpayers must have a credit rating of A or B [12]. - No instances of fraudulent tax refund claims or issuance of false VAT invoices in the past 36 months [12]. - No more than one tax evasion penalty from tax authorities in the past 36 months [12]. - Taxpayers must not have enjoyed VAT immediate refund or deferred refund policies since April 1, 2019, unless specified otherwise by Announcement No. 7 [12]. Group 2: Specific Industry Taxpayers - For manufacturing and three other industries, taxpayers must have over 50% of their VAT sales from these sectors based on the previous 12 months [15]. - Taxpayers in real estate development must have over 50% of their VAT sales and prepayments from real estate activities based on the previous 12 months [19]. - Other industry taxpayers must meet specific criteria regarding their retained tax credits to apply for refunds [23]. Group 3: Policy Highlights - Taxpayers can apply monthly to the tax authority for refunds of ending retained tax credits [17]. - For real estate developers, if the new retained tax credits in the sixth month exceed 500,000 yuan, they can apply for a refund of 60% of the new increase [20]. - Other taxpayers can receive a 60% refund on new retained tax credits up to 100 million yuan, and 30% on amounts exceeding that [24][26].