科学研究和技术服务业

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财政部、税务总局明确多项安排 增值税留抵退税政策进一步完善
Ren Min Ri Bao Hai Wai Ban· 2025-08-24 23:26
Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced improvements to the VAT refund policy for end-of-period tax credits, allowing for monthly full refunds in specific industries, thereby alleviating financial pressure on enterprises [1][4]. Group 1: VAT Refund Policy Overview - The VAT refund policy allows taxpayers to receive refunds when their input VAT exceeds output VAT, which is crucial as VAT accounts for over 30% of national tax revenue in China, with expected revenues exceeding 6 trillion yuan in 2024 [2][3]. - The policy has evolved since its pilot implementation in 2011 for specific industries, with significant expansions in 2019 and 2022 to include more sectors and allow for one-time refunds of accumulated credits [3][4]. Group 2: Specific Industry Impacts - From September 2025, the policy will provide monthly full refunds for end-of-period tax credits specifically for manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [4][5]. - The real estate sector will also have a separate refund policy, allowing for a 60% refund of newly increased tax credits if certain conditions are met [4][5]. Group 3: Implementation and Compliance - The tax authority has set clear criteria for taxpayers in the specified industries, requiring that over 50% of their VAT sales come from the relevant sectors to qualify for the refund [6][7]. - Taxpayers must maintain a positive end-of-period tax credit for six consecutive months before applying for a refund, with specific thresholds for the amount of new credits [7][8]. Group 4: Policy Design and Flexibility - The new policy design allows taxpayers to choose between the VAT refund or an immediate tax collection method, enhancing flexibility and risk management [8]. - A restriction on changing the chosen policy within 36 months aims to promote rational decision-making among taxpayers and reduce implementation costs [8].
增值税留抵退税政策进一步完善(锐财经)
Ren Min Ri Bao Hai Wai Ban· 2025-08-24 22:49
Core Viewpoint - The recent announcement by the Ministry of Finance and the State Taxation Administration aims to enhance the VAT refund policy, particularly for specific industries, to alleviate financial pressure on enterprises and support economic development [3][4][5]. Group 1: VAT Refund Policy Overview - The VAT refund policy allows taxpayers to receive refunds when their input VAT exceeds output VAT, which is crucial for managing cash flow [3]. - Since 2011, China has piloted VAT refunds for specific industries, and the policy has evolved to include broader sectors to support economic growth [4][5]. - The new policy will implement full monthly refunds for four key industries starting September 2025, while other industries will have specific conditions and proportions for refunds [5][6]. Group 2: Industry-Specific Impacts - The manufacturing, scientific research, technology services, software, and ecological protection industries will benefit from a full monthly VAT refund policy, enhancing their financial stability [5][6]. - The real estate sector will also have a tailored VAT refund policy, allowing for a 60% refund of newly increased VAT credits under certain conditions [6][7]. - The adjustments in the VAT refund policy are designed to clarify policy direction, reduce compliance costs, and improve management efficiency [6][8]. Group 3: Implementation and Compliance - The tax authority has set clear criteria for taxpayers to qualify for VAT refunds, ensuring that a significant portion of their sales comes from the specified industries [7]. - Taxpayers must maintain a minimum level of VAT credits over six months to qualify for refunds, aligning with international practices [7][8]. - The policy allows taxpayers to choose between VAT refunds or immediate tax collection options, promoting flexibility and fairness in tax administration [8].
1—7月杭州经济稳中向好
Sou Hu Cai Jing· 2025-08-24 03:17
Group 1: Economic Performance - Hangzhou's economy shows strong recovery with a total retail sales of consumer goods reaching 527.1 billion yuan, a year-on-year increase of 5.1% from January to July [1] - Upgrading consumption trends are evident, with retail sales of home appliances and audio-visual equipment increasing by 86.3%, and communication equipment by 34.5% [1] - The retail sales of new energy vehicles grew by 23.7%, indicating a shift towards green and smart consumption [1] Group 2: Foreign Trade - The total import and export volume reached 515.4 billion yuan, with exports at 368 billion yuan, marking a growth of 12.3%, surpassing the national average [2] - Exports of mechanical and electrical products amounted to 174 billion yuan, growing by 11.5%, while high-tech product exports reached 55.8 billion yuan, increasing by 10.9% [2] - Private enterprises played a significant role, with exports totaling 282 billion yuan, accounting for 76.6% of the city's total exports [2] Group 3: Industrial Growth - The industrial added value for large-scale enterprises reached 261.3 billion yuan, with a year-on-year growth of 6.9% [3] - Key industries such as computer communication and electronic equipment manufacturing saw substantial growth, with increases of 17.0% and 30.1% respectively [3] - New momentum in high-tech and strategic emerging industries showed added value growth rates of 8.3% and 9.7%, indicating a robust industrial transformation [3] Group 4: Service Sector Development - The revenue of large-scale service industries reached 1,094.4 billion yuan, with an 8.6% year-on-year increase [3] - The information transmission, software, and IT services sector grew by 12.7%, while scientific research and technical services increased by 6.2% [3] - The digital economy's core industries and high-tech services saw revenue growth of 12.6% and 11.8%, respectively, highlighting the sector's importance in economic growth [3] Group 5: Future Outlook - Hangzhou's economy is maintaining a stable operation, with a focus on high-quality development [4] - The city aims to enhance innovation, reform, and openness to ensure effective qualitative improvements and reasonable quantitative growth [4]
财税政策从“普遍普惠”到“精准滴灌” 精准聚焦国家发展战略
Yang Shi Wang· 2025-08-23 02:58
Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced on August 22 the improvement of the tax refund policy for retained tax credits, adjusting refund ratios and conditions for certain industries to enhance policy precision and support key sectors [1][2]. Group 1: Policy Adjustments - From September 2025, the policy of full monthly refunds for retained tax credits will continue for four key industries: manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [3]. - Other industries will have specific conditions and ratios for tax refunds, allowing eligible taxpayers to fully repay previously obtained retained tax refunds or opt for immediate collection or subsequent refunds [3]. Group 2: Industry Focus - The continuation of full refunds for retained tax credits in key sectors such as manufacturing, technological innovation, and green development reflects a policy direction that aligns with national development strategies [6]. - The real estate industry will maintain its existing retained tax refund policy, ensuring policy continuity and supporting the stabilization of the real estate market [6]. Group 3: Policy Evolution - The new policy signifies a shift in fiscal policy from a "universal benefit" approach to a "precise drip irrigation" strategy, targeting specific industries for support [7].
深圳菌语智汇科技有限公司成立,注册资本500万人民币
Sou Hu Cai Jing· 2025-08-22 20:12
天眼查显示,近日,深圳菌语智汇科技有限公司成立,法定代表人为陈俊呈,注册资本500万人民币, 由汉中中优菌粮绿色食品科技有限公司全资持股。 序号股东名称持股比例1汉中中优菌粮绿色食品科技有限公司100% 经营范围含一般经营项目是:国内贸易代理;会议及展览服务;国内货物运输代理;社会经济咨询服 务;企业管理咨询;创业投资(限投资未上市企业);创业空间服务;融资咨询服务;以自有资金从事 投资活动;互联网销售(除销售需要许可的商品);技术服务、技术开发、技术咨询、技术交流、技术 转让、技术推广;广告设计、代理;广告制作;广告发布;互联网数据服务;大数据服务;组织体育表 演活动;数据处理服务;组织文化艺术交流活动;食品互联网销售(仅销售预包装食品);物业管理; 信息咨询服务(不含许可类信息咨询服务);市场营销策划。(除依法须经批准的项目外,凭营业执照 依法自主开展经营活动),许可经营项目是:食品经营管理;食品互联网销售。(依法须经批准的项 目,经相关部门批准后方可开展经营活动,具体经营项目以相关部门批准文件或许可证件为准) 企业名称深圳菌语智汇科技有限公司法定代表人陈俊呈注册资本500万人民币国标行业科学研究和技术 ...
厦门因你包装科技有限公司成立,注册资本200万人民币
Sou Hu Cai Jing· 2025-08-22 18:46
Core Insights - Xiamen In You Packaging Technology Co., Ltd. has been established with a registered capital of 2 million RMB, and its legal representative is Ding Congwei [1] - The company is jointly held by Quanzhou In You Packaging Technology Development Co., Ltd. (51% stake) and Xiamen Huan Yin Packaging Group Co., Ltd. (49% stake) [1] Company Overview - The business scope includes engineering and technology research and experimental development, network and information security software development, software development, Internet of Things technology research and development, information technology consulting services, supply chain management services, graphic design, packaging services, advertising design and agency, advertising production, sales of packaging materials and products, Internet sales (excluding goods requiring permits), software sales, and various technical services [1] - The company is classified under the national standard industry of scientific research and technical services, specifically in engineering and technology research and experimental development [1] - The registered address is located at No. 10, Tongfu Road, Tong'an District, Xiamen City [1]
制造业等4个行业继续实施全额退还留抵税额政策
Sou Hu Cai Jing· 2025-08-22 16:00
Core Points - The Ministry of Finance and the State Taxation Administration announced improvements to the tax refund policy for retained input VAT, adjusting refund ratios and conditions for certain industries to enhance policy precision and support key sectors [1] - The new policy continues to implement full monthly refunds for retained tax amounts in manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance industries starting from the September VAT declaration period [1] - Other industries will have specific conditions and ratios for tax refunds, allowing eligible taxpayers to fully repay previously obtained retained tax refunds or opt for immediate collection or deferred refunds [1] - The policy shift reflects a transition from a "universal benefit" approach to a "targeted support" strategy, focusing on key areas such as manufacturing, technological innovation, and green development [1] - The policy maintains the existing tax refund measures for the real estate sector, ensuring continuity and supporting the stabilization of the real estate market [1] - Other industries will no longer benefit from large-scale temporary tax refund policies, reverting to the retained tax refund system established in 2019 [1]
海南紫光科技有限公司成立,注册资本10000万人民币
Sou Hu Cai Jing· 2025-08-22 12:09
天眼查显示,近日,海南紫光科技有限公司成立,法定代表人为许惠龙,注册资本10000万人民币,由 北京紫光通信科技集团有限公司全资持股。 序号股东名称持股比例1北京紫光通信科技集团有限公司100% 经营范围含许可经营项目:技术进出口;货物进出口;进出口代理;房地产开发经营(许可经营项目凭 许可证件经营)一般经营项目:技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广;集 成电路设计;数据处理服务;计算机系统服务;软件开发;信息技术咨询服务;通讯设备销售;电子产 品销售;机械设备销售;计算机软硬件及辅助设备零售;云计算设备销售;非居住房地产租赁;企业管 理;工程和技术研究和试验发展;以自有资金从事投资活动;自有资金投资的资产管理服务;信息咨询 服务(不含许可类信息咨询服务)(经营范围中的一般经营项目依法自主开展经营活动,通过国家企业 信用信息公示系统(海南)向社会公示) 企业名称海南紫光科技有限公司法定代表人许惠龙注册资本10000万人民币国标行业科学研究和技术服 务业>研究和试验发展>工程和技术研究和试验发展地址海南省海口市龙华区滨海街道滨海大道32号复 兴城E区二楼D区-880号企业类型有限责任公司( ...
两部门发布《关于完善增值税期末留抵退税政策的公告》
Sou Hu Cai Jing· 2025-08-22 10:15
Core Points - The Ministry of Finance and the State Taxation Administration announced a new policy for VAT refund on end-of-period tax credits, effective from September 2025 [1][2][11] - Eligible general VAT taxpayers in specific industries can apply for monthly refunds of end-of-period tax credits [2][3] - Real estate developers can apply for a refund of 60% of the newly increased end-of-period tax credits if certain conditions are met [1][3] Industry-Specific Summary - The policy applies to the manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance industries, allowing monthly applications for refunds [2][4] - For real estate developers, the refund eligibility is contingent on having a newly increased end-of-period tax credit greater than zero for six consecutive months, with the sixth month's increase not less than 500,000 yuan [1][3] - Other taxpayers can apply for a refund if they have a newly increased end-of-period tax credit of at least 500,000 yuan compared to the previous year's end-of-period tax credit [3][4] Eligibility Criteria - Taxpayers must not have been penalized for tax evasion twice or more in the past 36 months [3][5] - Taxpayers must not have enjoyed certain VAT refund policies since April 1, 2019, unless specified otherwise [3][8] Calculation of Refunds - The refund amount for eligible taxpayers will be calculated based on the proportion of deductible VAT credits [7][8] - Taxpayers can choose to carry forward the end-of-period tax credits to the next period or apply for a refund in the following VAT declaration period [9][10] Implementation and Transition - The new policy will replace previous announcements regarding VAT refund policies, and applications pending before the implementation date will be processed under the old rules [11][12]
贵州清沐蓝科技有限公司成立,注册资本500万人民币
Sou Hu Cai Jing· 2025-08-22 02:09
天眼查显示,近日,贵州清沐蓝科技有限公司成立,法定代表人为赵志鹏,注册资本500万人民币,由 河北大商商贸集团有限公司全资持股。 序号股东名称持股比例1河北大商商贸集团有限公司100% 经营范围含法律、法规、国务院决定规定禁止的不得经营;法律、法规、国务院决定规定应当许可(审 批)的,经审批机关批准后凭许可(审批)文件经营;法律、法规、国务院决定规定无需许可(审批) 的,市场主体自主选择经营。(技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广;网 络技术服务;网络与信息安全软件开发;软件开发;气体、液体分离及纯净设备销售;软件销售;电力 电子元器件销售;电子产品销售;货物进出口;技术进出口;节能管理服务;水资源管理;计算机软硬 件及辅助设备零售;科技中介服务;物联网技术服务;物联网设备销售;广告设计、代理;广告发布; 平面设计;市场营销策划;通信设备销售;会议及展览服务;食品互联网销售(仅销售预包装食品); 保健食品(预包装)销售;日用品批发。(除依法须经批准的项目外,凭营业执照依法自主开展经营活 动)许可项目:现制现售饮用水;基础电信业务;第二类增值电信业务。(依法须经批准的项目,经相 关部门批准 ...