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]