山西｜企业在电子税务局如何通过添加快捷开票方式进行开票？操作步骤

Group 1 - The announcement states that from September 2025, eligible VAT general taxpayers can apply for refunds of their end-of-period input tax credits under specific conditions [8][10]. - Taxpayers in the manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance sectors can apply for monthly refunds of their end-of-period input tax credits [8]. - Real estate developers can apply for a refund of 60% of the newly increased input tax credits if they meet certain criteria, including having a new increase of at least 500,000 yuan in the sixth month [9][10]. Group 2 - Other taxpayers, excluding those in the specified sectors and real estate, can apply for refunds if they have a new increase in input tax credits of at least 500,000 yuan compared to the previous year's end-of-period input tax credits [9]. - The refund rate is 60% for the portion of newly increased input tax credits up to 100 million yuan, and 30% for the portion exceeding 100 million yuan [9]. - Taxpayers must have an A or B credit rating and must not have committed tax fraud or been penalized for tax evasion in the past 36 months to be eligible for the refund [12][13].