Core Viewpoint - The article discusses the taxation policies related to the catering industry, specifically focusing on the Value Added Tax (VAT) obligations for different types of sales and services provided by catering businesses [2][4][5]. Group 1: VAT on Food Sales - Catering businesses that prepare food on-site and sell directly to consumers are required to pay VAT under "catering services" [2][3]. - For takeout food sold by catering businesses, VAT is also calculated under "catering services" [3]. - When catering businesses sell purchased goods like beverages and agricultural products without further processing, VAT is calculated based on the applicable tax rate for those goods [3][4]. Group 2: VAT Exemptions and Reductions - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5][6]. - Small-scale VAT taxpayers that previously applied a 3% tax rate can now apply a reduced rate of 1% on taxable sales [5][6]. Group 3: VAT Refund Policies - Since July 1, 2022, the policy for full refund of VAT credits has been expanded to include the catering industry, allowing for monthly full refunds of incremental VAT credits [7][8]. Group 4: Input Tax Deductions - General VAT taxpayers in the catering industry can deduct input tax when purchasing agricultural products from producers, using tax authority-approved invoices [10][11].

中国在十多年探索增值税留抵退税的道路上，作出了一次重大政策调整，整体上对退税更加谨慎。 近日，财政部、税务总局发布《关于完善增值税期末留抵退税政策的公告》（下称《公告》），决定自 今年9月增值税纳税申报期起，对相关行业采取新的增值税留抵退税政策。税务总局也出台《公告》配 套文件明确具体征管事项。 上海财经大学公共政策与治理研究院执行院长田志伟告诉第一财经，此次《公告》对现行增值税留抵退 税制度调整力度大，目的是提高政策导向性与精准性，降低征纳成本，提高征管效率。 增值税是中国第一大税种，收入规模一年超6万亿元。财政部数据显示，今年前7个月全国税收收入 110933亿元，同比下降0.3%。其中国内增值税42551亿元，同比增长3%。 目前增值税实行链条抵扣机制，以纳税人当期销项税额抵扣进项税额后的余额为应纳税额。其中当进项 税额大于销项税额时，未抵扣完的进项税额会形成留抵税额。而留抵退税就是把增值税期末未抵扣完的 税额退还给纳税人。 此前中国对于留抵税额并没有采取退还处理方式，而是让企业将这一留抵税额结转下期继续抵扣，此举 增加了企业资金压力。为了缓解企业资金压力，支持企业研发创新，中国自2011年开始对集成电 ...

全额退税行业范围缩减，超1亿元退税比例减半。 中国在十多年探索增值税留抵退税的道路上，作出了一次重大政策调整，整体上对退税更加谨慎。 8月22日，财政部、税务总局发布《关于完善增值税期末留抵退税政策的公告》（下称《公告》），决 定自今年9月增值税纳税申报期起，对相关行业采取新的增值税留抵退税政策。税务总局同日出台《公 告》配套文件明确具体征管事项。 上海财经大学公共政策与治理研究院副院长田志伟告诉第一财经，此次《公告》对现行增值税留抵退税 制度调整力度大，目的是提高政策导向性与精准性，降低征纳成本，提高征管效率。 增值税是中国第一大税种，收入规模一年超6万亿元。目前增值税实行链条抵扣机制，以纳税人当期销 项税额抵扣进项税额后的余额为应纳税额。其中当进项税额大于销项税额时，未抵扣完的进项税额会形 成留抵税额。而留抵退税就是把增值税期末未抵扣完的税额退还给纳税人。 此前中国对于留抵税额并没有采取退还处理方式，而是让企业将这一留抵税额结转下期继续抵扣，此举 增加了企业资金压力。为了缓解企业资金压力，支持企业研发创新，中国自2011年开始对集成电路等特 定行业试点留抵退税，2019年迈出一大步，即开始试行增值税增量期 ...

证券代码：002805 证券简称：丰元股份 公告编号：2025-039 山东丰元化学股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 一、基本情况 山东丰元化学股份有限公司（以下简称"公司"或"上市公司"）全资子公 司山东丰元锂能科技有限公司（以下简称"丰元锂能"）于近日收到国家税务总 局枣庄市台儿庄区税务局下发的《税务事项通知书》（枣庄台儿庄税通〔2025〕 （2019 年第 39 号）、《财政部 税务总局关于进一步加大增值税期末留抵退税政 策实施力度的公告》（财政部 税务总局公告 2022 年第 14 号）、《财政部 税务总 局关于扩大全额退还增值税留抵税额政策行业范围的公告》 （财政部 税务总局公 告 2022 年第 21 号）和《国家税务总局关于办理增值税期末留抵税额退税有关事 项的公告》 （2019 年第 20 号），丰元锂能申请的退还留抵税额事项，经税务机关 审核，准予退还留抵税额 34,099,984.79 元。丰元锂能银行账户已收到该笔退税 款。 公司控股孙公司山东丰元汇能新能源材料有限公司（以下简称"丰元汇能"） 于近日收到国家税 ...

Core Viewpoint - The large-scale VAT tax refund policy implemented on April 1 has already shown significant effects in alleviating the financial burden on enterprises, with a total of 9,248 billion yuan refunded to taxpayers in the first four months of the year [1][3]. Group 1: Tax Refund Data - In April, 8,015 billion yuan of VAT refunds were issued to 1.452 million taxpayers, with an additional 1,233 billion yuan refunded under the previous policy in the first quarter [1]. - Small and micro enterprises benefited the most, with 139.5 million small businesses receiving 4,189 billion yuan in refunds, accounting for 52.3% of the total [2]. - Six key industries, including manufacturing and utilities, saw 392.7 billion yuan refunded to 52.2 million taxpayers [2]. Group 2: Policy Enhancements - The new policy focuses on small and micro enterprises and manufacturing, with three enhancements: expanding the scope of refunds, increasing the refund rate to 100% for certain sectors, and accelerating the refund frequency to a monthly basis [2]. - The policy allows for both incremental and stock VAT refunds for small and micro enterprises and six key industries, enhancing financial support [2]. Group 3: Economic Impact - The VAT refund policy is a key measure for stabilizing the macro economy, with an estimated 1.5 trillion yuan in new refunds in 2022 [3]. - The policy is expected to boost enterprise confidence, stimulate market activity, and support high-quality development of the real economy [3]. - The Ministry of Finance has allocated 1.2 trillion yuan in special funds to support local implementation of the VAT refund policy, ensuring stable financial operations at the county level [3].

Core Viewpoint - The new combination tax and fee support policy, particularly the large-scale VAT credit refund policy, is a key measure to stabilize the economy in China, with significant progress in tax refunds and reductions reported [1]. Progress Overview - As of June 9, over 15 trillion yuan in tax refunds has been credited to taxpayers, with a total of over 20 trillion yuan in tax reductions and deferrals implemented [1][2]. - From April 1 to June 9, 14,250 billion yuan in tax refunds were issued, leading to a cumulative total of 15,483 billion yuan, which is more than double the total refunds processed in the previous year [2]. Beneficiary Analysis - Micro, small, and medium-sized enterprises are the primary beneficiaries of the VAT credit refund policy, with small enterprises accounting for 94.9% of the refunded amount, totaling 7,039 billion yuan [4]. - The manufacturing sector and six other industries have notably benefited, receiving a total of 7,736 billion yuan in refunds, with an average refund of 115.2 thousand yuan per taxpayer [4]. Regional Insights - The eastern region of China received the largest share of VAT credit refunds, totaling 7,391 billion yuan, reflecting the economic scale of the area [5]. Effectiveness Assessment - Companies that received tax refunds reported a 10.9% year-on-year increase in procurement spending, indicating improved cash flow and investment in production and R&D [6]. - In May, sales revenue for refund-receiving companies grew by 10.6% year-on-year, significantly outpacing non-refund companies [6]. - Small enterprises that received refunds saw a 12.7% increase in sales revenue, highlighting the policy's role in supporting market entities and employment [7].

6月30日，国家税务总局举行落实新的组合式税费支持政策专题新闻发布会。国家税务总局党委委 员、副局长王道树表示，目前，新的组合式税费支持政策正在平稳有序落地，其中微型、小型、中型、 大型企业存量留抵退税梯次性集中退还的任务基本完成。截至6月25日，新的组合式税费支持政策累计 新增退税减税降费及缓税缓费约2.58万亿元。预计上半年新的组合式税费支持政策将新增退税减税降费 及缓税缓费约2.86万亿元。 国家税务总局退税减税办常务副主任、收入规划核算司司长蔡自力介绍，上述约2.58万亿元主要包 括三个部分：一是办理增值税留抵退税18266亿元，是去年全年的2.8倍。4月1日至6月25日，增值税留 抵退税已有17033亿元退到纳税人账户，再加上一季度继续实施此前出台的留抵退税老政策1233亿元； 二是新增减税降费2859亿元，有力减轻企业税费负担；三是办理缓缴税费4632亿元，有效增加企业现金 流。 "税务部门认真落实新的组合式税费支持政策，优先支持面广量大的中小微企业渡难关、增后劲。 约2.58万亿元新增退税减税降费及缓税缓费中，中小微企业享受优惠金额占比近70%。"国家税务总局 纳税服务司司长韩国荣说。 中国企业 ...

记者从国家税务总局获悉，从4月1日大规模增值税留抵退税政策实施至8月15日，已有20131亿元退 税款退到纳税人账上，再加上一季度继续实施此前出台的留抵退税老政策1233亿元，已累计有21364亿 元退税款退到纳税人账户。大规模留抵退税存量留抵税额集中退还任务圆满完成，效果持续显现。 应对经济下行压力、稳住宏观经济大盘的关键性举措。据了解，今年增值税留抵退税规模超过前三年总 和，原定全年退税任务提前到二季度集中完成，7月新扩围7个行业退税……政策落地不断提速，政策红 利不断扩围。 中央财经大学财政税务学院院长白彦锋教授说，增值税留抵退税，为经营遇到困难的企业及时提供了现 金流，也助力上下游产业链之间贯通起来、畅通起来。 西南科技大学经济管理学院教授胡树林认为，退税资金在最短时间内从"纸上"落到企业"账上"，让这一 助企纾困政策及时发挥出最大效用，十分地解渴和给力，对稳经济、保就业、强信心发挥了至关重要的 作用。（记者 孙韶华） 【纠错】 【责任编辑:刘睿祎】 在内蒙古，通辽经济技术开发区税务局通过税收大数据平台筛选分析，快速精准识别符合退税条件的企 业，并对有退税意愿的企业全环节跟踪辅导、全流程实时对接。 在 ...

新华社北京8月7日电题：减税降费！让企业享受实实在在政策红利 走进河北英虎农业机械股份有限公司的生产车间，工人们正在吊装流水线上紧张地装配收割机的零部 件。这家集自主研发、生产、销售、服务为一体的玉米收获机械专业制造企业，2024年营业收入近7.7 亿元，利润总额达1.1亿元，实现了历史性突破。 "税收优惠政策盘活了流动资金，对企业发展起到了重要作用。"企业财务负责人张木水介绍，2024年， 该企业已经享受的各类税费优惠累计超过2800万元。此外，预计还可享受企业所得税研发加计扣除及减 免税额累计超过1900万元。 一系列税费优惠政策给广大经营主体带来实实在在的"真金白银"。 国家税务总局局长胡静林近期在国新办发布会上介绍，"十四五"时期，国家出台了一系列减税降费政 策，全国累计新增减税降费预计达到10.5万亿元，办理出口退税预计超过9万亿元。 从政策导向看，聚焦支持科技创新和先进制造业发展的优惠政策，新增减税降费3.6万亿元，占比达到 36.7%；从受益主体看，包括民营企业和个体工商户在内的民营经济纳税人，新增减税降费7.2万亿元， 占比达到72.9%；在各类规模企业中，中小微企业共享受新增减税降费6.3万 ...

Group 1 - The article emphasizes the importance of tax policies in promoting high-tech industries in Yantai, highlighting the role of local tax authorities in supporting innovation and development [5] - It discusses the initiatives taken by the Yantai High-tech Industrial Development Zone to attract investments and foster a favorable business environment through tax incentives [5] - The article provides insights into the collaboration between tax authorities and businesses to streamline tax processes and enhance compliance, ultimately benefiting the local economy [5] Group 2 - The article outlines specific tax benefits available to high-tech enterprises, including reduced tax rates and exemptions, aimed at stimulating growth in this sector [5] - It mentions the positive impact of these tax policies on the overall economic development of Yantai, contributing to job creation and technological advancement [5] - The article concludes with a call for continuous improvement in tax regulations to further support the growth of high-tech industries in the region [5]