二、操作指引 01 增值税留抵抵欠申请步骤 欢迎扫描下方二维码关注： 在日常经营过程中，不少企业存在增值税既有留抵税额又有欠税的情况。针对类似情况出台的 增值税留抵抵欠 政策，可以 有效缓解资金压力，下面具体来了解下吧！ 一、业务概述 当增值税一般纳税人因销项税额小于进项税额办理增值税纳税申报后，既有增值税 期末留抵税额 ，又有增值税欠税的，可以 通过 电子税务局的【增值税留抵抵欠】 模块办理期末留抵税额抵减增值税欠税。 纳税人期末留抵税额抵减后仍剩余的留抵税额，且符合留抵退税条件的，在完成抵欠后可按照规定继续申请留抵退税。 步骤2： 跳转至【增值税留抵抵欠】界面后，系统会自动带出纳税人的"留抵信息"、"欠税信息"及" 呆账税金 信息"等， 在页面上方选择"是否同时抵缴滞纳金"，核对无误后 ，点击【提交】。 注意： 若有多条欠税，将按照欠税发生时间先后顺序依次抵减，纳税人不能自由选择抵缴哪些欠税。 步骤3： 进入申请审核，有两种情况。 （1）智能审核。 若提交信息符合智能审核规则，系统进入"办理成功"页面，留抵抵欠流程自动办结。纳税人可点击【查 看申请资料】查看留抵税额抵减欠税计算表，点击【查看电子文书】可查 ...

Group 1 - The People's Bank of China (PBOC) in Suizhou has optimized tax refund services to ensure that tax reform benefits reach every taxpayer, contributing to high-quality local economic development [1] - The PBOC has processed nearly 50,000 tax refund transactions this year, amounting to 566 million yuan [1] Group 2 - Hubei Snow New Materials Company received a quick refund of 66.96 million yuan in value-added tax, alleviating their funding issues for research and production [2] - The PBOC established a dynamic fund coordination mechanism with the finance department to ensure timely disbursement of tax refund funds, reducing processing time from 3 days to 1 day [2] - As of the end of May, the PBOC has processed 75.33 million yuan in value-added tax refunds [2] Group 3 - Chengli Special Automobile Company, a leading enterprise in Suizhou, received over 6 million yuan in export tax refunds on the same day, facilitating their international expansion [3] - The PBOC has accelerated the export tax refund process and opened a green channel to support the special automobile industry, which has seen significant growth in exports over the past five years [3] - As of the end of May, the PBOC has processed 312 export tax refund transactions, totaling 203 million yuan, benefiting 119 enterprises [3] Group 4 - The PBOC has optimized personal income tax refund processes, allowing for immediate processing and disbursement of refunds, as demonstrated by a taxpayer receiving 341.2 yuan on the same day [4] - The PBOC has implemented a system to streamline personal income tax refunds, ensuring that funds reach taxpayers quickly and efficiently [4] - This year, the PBOC has processed nearly 45,000 personal income tax refund transactions, amounting to 29.91 million yuan [4]