欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源 山西税务局税宣速递 制造业企业属于《关于完善增值税期末留抵 退税政策的公告》（财政部 税务总局公告2025年 第7号）中明确的 "制造业等4个行业" 范围,在 符合条件的情况下可按月向主管税务机关申请退 还期末留抵税额。 首先需通过行业身份判定,即以申请退税前 连续12个月的销售额为依据,若经营期不满12个 月但满3个月则按实际经营期计算,判断制造业相 关业务的增值税销售额占公司全部增值税销售额 的比重是否超过 50%。 随着《关于完善增值税期末留抵退税政策的 公告》等相关文件的出台,留抵退税如何精准直 达市场主体、纳税人办理时又该注意哪些细节， 成为近期大家关心的话题。今天我们梳理了几个 关注度较高的热点问题,一起来看看吧! 我公司是一家制造业 企业,成立于2025年4 月,能否申请留抵退税? 同时,还需满足以下条件 ...

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].

Group 1 - The article discusses the implementation of the VAT refund policy for end-of-period input tax credits, focusing on how to accurately reach market entities and the details taxpayers should pay attention to [5] - Manufacturing enterprises established after April 2025 can apply for input tax refunds if they meet certain conditions, including having over 50% of their VAT sales from manufacturing-related activities [5][6] - The eligibility criteria for applying for input tax refunds include having a tax credit rating of A or B, no fraudulent activities in the past 36 months, and not having been penalized for tax evasion more than twice in the same period [6][11] Group 2 - 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 [8][9] - The calculation for the proportion of VAT sales and advance payments is based on data from the 12 months prior to the refund application, or actual operating period data if the business has been operating for less than 12 months [9] - Taxpayers who have enjoyed VAT immediate refund policies since April 2019 must meet specific conditions to apply for input tax refunds [13] Group 3 - Cross-border e-commerce enterprises must provide a complete and accurate export tax refund application form to the tax authority when applying for export tax refunds [18] - New e-commerce enterprises can directly apply for paperless export tax refund registration, categorized as type three enterprises [19][20] - The current regulations allow all categories of enterprises to handle paperless export tax refund registration [20]

Group 1 - The core requirement for a real estate development company to qualify as a "real estate development and operation taxpayer" is that the sum of the value-added tax sales and advance payments from real estate development must exceed 50% of the company's total value-added tax sales and advance payments over the previous 12 months [6] - If the operational period before applying for a tax refund is less than 12 months but more than 3 months, the actual operational data during that period will be used for the calculation [6] - Advance payments refer specifically to amounts received from pre-sales of self-developed real estate projects [6] Group 2 - To apply for a tax refund at the end of the period, the taxpayer's credit rating must be A or B [8] - The credit rating is determined based on the taxpayer's status at the time of submitting the tax refund application form to the tax authority [8] Group 3 - Companies that enjoy export tax exemptions and meet the conditions for a tax refund must first process the export tax exemption before applying for the tax refund [10] - The application process allows for simultaneous submission of both the export tax exemption and the tax refund application within the same VAT filing period, provided that the export sales eligible for exemption are zero, in which case a zero declaration for the exemption must be filed [10] Group 4 - Taxpayer credit ratings are crucial for businesses, as a low rating, particularly a D rating, can severely hinder operations [14] - Specific situations that can lead to a direct D rating include tax evasion, fraudulent tax refund claims, and failure to pay taxes or penalties as required [16][20] - The new tax credit management measures will take effect from July 1, 2025 [21]

Core Viewpoint - The article discusses the updated policies regarding the VAT refund and retention tax system, emphasizing the procedures and conditions under which taxpayers can apply for tax refunds and the sequence of operations involved in the process [4][6][8]. Policy Basis - The policies are based on the announcements from the Ministry of Finance and the State Administration of Taxation, specifically the announcements numbered 2025年第7号 and 2025年第20号, which outline the improvements to the VAT retention refund policy [4][7][9]. Taxpayer Procedures - Taxpayers must first apply for the exemption and retention tax refund before they can apply for the retention tax refund if they meet the conditions specified in the announcement [3]. - After receiving approval for the retention tax refund, taxpayers are required to adjust their current retention tax amount accordingly [8]. - If taxpayers find discrepancies in their retention tax refund eligibility after receiving the refund, they must return the relevant amounts before the end of the next VAT filing period [8]. Eligibility and Conditions - Taxpayers' eligibility for the retention tax refund is determined by their tax payment credit level at the time of submitting the refund application [9]. - The tax authorities may suspend the processing of retention tax refund applications if there are any tax risk indicators or unresolved tax audits related to the taxpayer [18][19]. Application Process - Taxpayers can apply for tax refunds through the electronic tax bureau, following a series of steps including entering tax details, uploading necessary documents, and confirming the application [21][29].

Core Points - The article discusses the new tax deduction policy for R&D expenses, effective from January 1, 2023, allowing companies to deduct 100% of R&D expenses that do not form intangible assets and 200% for those that do [4][5] - For integrated circuit and industrial mother machine companies, the deduction is 120% for expenses not forming intangible assets and 220% for those that do, applicable from 2023 to 2027 [4] Group 1: Policy Details - Companies can choose to enjoy the tax deduction for R&D expenses during their tax prepayment in July for the first half of the year or in October for the first three quarters, provided they can accurately account for R&D expenses [5][6] - The policy allows companies to self-assess their eligibility for the deduction based on actual R&D expenses incurred, and they must retain relevant documentation for verification [5][6] Group 2: Eligibility and Definition - Resident enterprises, except for those in specific industries such as tobacco, accommodation, and retail, can enjoy the R&D expense deduction if they maintain sound accounting practices and can accurately account for R&D expenses [7] - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes [8] Group 3: Additional Considerations - Companies can still benefit from the tax deduction for R&D expenses even if the R&D activities fail [10] - The article clarifies that certain activities, such as routine upgrades or direct applications of existing technologies, do not qualify for the tax deduction [9]

Core Viewpoint - The article discusses the handling of unbilled income for general taxpayers, emphasizing the importance of proper reporting to avoid duplicate tax payments [2][4]. Group 1: Tax Reporting Guidelines - General taxpayers can report unbilled income without filling it in the tax declaration, as long as they handle it correctly in subsequent declarations [2][4]. - It is crucial for general taxpayers to accurately fill in sales figures in the corresponding sections of the tax report [2]. Group 2: Tax Refund Conditions - Real estate development enterprises classified as general taxpayers can apply for a refund of newly added input tax credits if certain conditions are met [7]. - To qualify for a tax refund, the newly added input tax credits must be greater than zero for six consecutive months, and the amount at the end of the sixth month must not be less than 500,000 yuan [8].

Group 1 - The article provides a detailed guide on how to apply for an invoice quota adjustment, emphasizing the importance of accurate information and documentation submission [4][5]. - It outlines the steps involved in the application process, including filling out the application information, submitting it, and checking the review status [5][6]. - The article stresses that compliance with tax regulations is crucial for maintaining corporate credibility and that proper invoice quota applications can facilitate efficient business operations [5]. Group 2 - The article mentions specific conditions for real estate development enterprises to apply for a refund of newly added input tax credits, including a comparison with previous periods [14][15]. - It states that if the newly added input tax credits are greater than zero for six consecutive months, the enterprise can apply for a refund of 60% of the new added input tax credits from the sixth month [16].

Group 1 - The article defines equity as the ownership interest that individuals have in enterprises established within China, excluding sole proprietorships and partnerships [3] - Equity transfer includes various scenarios such as selling equity, company buybacks, and forced transfers by judicial or administrative authorities [5][6] - The article outlines that personal income tax on equity transfer is calculated based on the income from the transfer after deducting the original value of the equity and reasonable expenses [8] Group 2 - Equity transfer income is defined as the cash, physical assets, securities, and other economic benefits obtained from the transfer of equity [14] - The article specifies that the tax authority can determine equity transfer income under certain conditions, such as when the reported income is significantly low without justification [16] - Methods for determining equity transfer income include net asset valuation and comparative analysis with similar transactions [18][20] Group 3 - The article discusses how to confirm the original value of equity, which can be based on actual cash paid, the value of non-monetary assets, or other reasonable expenses related to the acquisition [24] - It emphasizes that the original value should include any reasonable taxes paid at the time of acquisition [24] - The article also mentions that if the equity is transferred at a price significantly lower than its fair value, the tax authority may question the legitimacy of the transfer [25]

Core Viewpoint - The article discusses the flexible employment options for recent graduates, including non-full-time work arrangements, payment schedules, social insurance contributions, and the application process for social insurance subsidies. Group 1: Flexible Employment - Graduates can engage in flexible employment and hold multiple non-full-time positions simultaneously [2] - Non-full-time employment can have various payment schedules, including monthly payments [4] Group 2: Social Insurance Contributions - Graduates can voluntarily contribute to social insurance for health and retirement benefits [6] - Eligibility for social insurance subsidies is available for graduates who are within two years of graduation and are newly employed in flexible jobs while participating in local social insurance [11][15] Group 3: Subsidy Details - The subsidy amount is calculated as 50% of the social insurance fee based on the minimum contribution base for the month [12][16] - The subsidy can be received for a maximum of 24 months, starting from the month of registration and payment of social insurance [13][17] Group 4: Application Process - Eligible graduates must submit specific documents to the local employment promotion center to apply for the subsidy [18] - Required documents include identification, proof of graduation, and a completed application form [18]