Core Insights - The number of "Four Above" units in Inner Mongolia is projected to reach 15,098 by the end of 2025, representing an increase of 1,102 units or a growth rate of 7.9% compared to the previous year [1] Summary by Category - **Wholesale and Retail Units**: There are 4,362 units in the wholesale and retail sector, which is an increase of 469 units, reflecting a growth of 12.0%. This sector contributed the most to the overall growth of "Four Above" units, accounting for a 3.4 percentage point increase [1] - **Accommodation and Catering Units**: The number of accommodation and catering units reached 1,040, with an increase of 127 units, marking a growth rate of 13.9%, the highest among all categories [1] - **Service Industry Units**: There are 2,117 units in the scale of service industry (excluding trade), which increased by 116 units, showing a growth of 5.8% [1] - **Industrial Units**: The scale of industrial units stands at 4,343, with an increase of 271 units, resulting in a growth rate of 6.7% [1] - **Construction Units**: There are 1,604 qualified construction units, which increased by 112 units, reflecting a growth of 7.5% [1] - **Real Estate Development Units**: The number of real estate development units is 1,632, with a modest increase of 7 units, resulting in a growth rate of 0.4% [1]

作者：葛梦娇 欢迎扫描下方二维码关注： 供稿：台州湾新区局 来源 台州税务 适用条件 适用7号公告政策的纳税人需同时符合以下 条件: 1.纳税缴费信用级别为A级或者B级。 欢迎扫描下方二维码关注： 2.申请退税前36个月未发生骗取留抵退税、 骗取出口退税或者虚开增值税专用发票情形。 3.申请退税前36个月未因偷税被税务机关 处罚两次及以上。 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。 4.2019年4月1日起未享受增值税即征即退、 先征后返（退）政策，7号公告另有规定的除外。 总局公告2025年第7号,以下简称7号公告）, 于2025年9月1日起施行。公告明确自2025年 9月增值税纳税申报期起，符合条件的增值税 般纳税人(以下简称纳税人)可以按照以下规 定向主管税务机关申请退还期末留抵税额。 起来看看政策适用主体及要点内容吧~ a 浙江棋号 起用 能体 (一) 制造业等4个行业纳税人 1、运用河南 制造业 科学研究和 ...

Core Viewpoint - The article discusses various tax refund policies aimed at supporting small and micro enterprises, individual businesses, and specific groups such as veterans and their families, highlighting the conditions and benefits associated with these policies [8][12][15]. Group 1: VAT Refund Policies - Manufacturing and four other industries can apply for a monthly refund of the end-of-period input VAT if their sales exceed 50% of total VAT sales over the previous 12 months [2]. - Real estate developers can apply for a refund of 60% of the newly added input VAT at the end of the sixth month if they meet specific sales and prepayment conditions [2]. - Other industries, excluding the aforementioned sectors, can apply for a proportional refund of newly added input VAT if they meet certain criteria, including having a minimum of 500,000 yuan in newly added input VAT [2]. Group 2: Individual Business Tax Policies - From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [8]. - Individuals engaged in individual business operations who are part of specific groups, such as those with entrepreneurship certificates, can deduct up to 20,000 yuan from their annual tax obligations for three years [11][12]. - Spouses of military personnel starting individual businesses are exempt from personal income tax for three years from the date of tax registration [16].

Group 1 - The article discusses the tax refund policies for different industries, specifically focusing on manufacturing, real estate, and other sectors, detailing eligibility criteria and application processes for VAT refunds [4][6][10] - For manufacturing and certain service industries, taxpayers can apply for VAT refunds if their sales in the relevant sectors exceed 50% of total sales, calculated over the previous 12 months [4][5] - Real estate developers can apply for a refund of 60% of the newly increased VAT credits if they meet specific conditions regarding their VAT credits over a six-month period [6][10] Group 2 - Other industries not covered by the previous categories can also apply for VAT refunds, with a refund rate of 60% for the first 100 million yuan of newly increased VAT credits and 30% for amounts exceeding that [10][11] - The article outlines the calculation formulas for determining the refundable VAT amounts based on the increase in VAT credits compared to previous periods [8][11] - It emphasizes the importance of maintaining accurate records of VAT invoices and other documentation to support refund applications [4][6]

Core Insights - In 2025, Shenyang's "Four Above" units achieved a significant milestone by increasing by 369 units, reaching a total of 10,062, marking the first time surpassing the 10,000 threshold, indicating a new level of economic development and providing strong momentum for sustainable growth in 2026 [1][2][3] Group 1: Economic Impact - The "Four Above" units, which include large-scale industries, retail, service sectors, qualified construction, and real estate, form the backbone of Shenyang's real economy, contributing to key economic indicators such as GDP, fixed asset investment, retail sales, and fiscal revenue [1] - In 2025, there were 1,248 new "Four Above" units added, with 282 newly opened and reaching scale, representing a 63.0% year-on-year increase, laying a solid foundation for economic development in 2026 [1] Group 2: Quality Improvement - The structure of "Four Above" units is undergoing qualitative optimization, with 39 high-quality enterprises with over 100 million in revenue included in the statistics for 2025, reflecting a shift towards high-tech, high-value-added industries [2] - The acceleration towards high technology and strong driving effects among the registered enterprises illustrates the positive outcomes of Shenyang's industrial transformation and the conversion of old and new growth drivers [2] Group 3: Statistical Enhancements - The steady expansion and optimization of the "Four Above" units is a manifestation of Shenyang's commitment to comprehensive statistical work and improved service efficiency, with various local departments implementing effective measures to enhance data collection and monitoring [3] - The city will continue to focus on improving statistical networks and dynamic management to support high-quality development through enhanced data quality and decision-making capabilities [3]

Group 1 - The article discusses the implementation of the policy on VAT end-period tax refund, focusing on how to accurately deliver refunds to market entities and the details taxpayers should pay attention to [8] - Manufacturing enterprises established before April 2025 can apply for VAT refunds if they meet certain conditions, including having over 50% of their VAT sales from manufacturing-related activities [10] - Real estate development companies must determine if they qualify as "real estate development taxpayers" based on the proportion of VAT sales and advance payments from real estate activities, which must exceed 50% [13][14] Group 2 - Taxpayers applying for VAT refunds must have a credit rating of A or B, which is determined at the time of submitting the refund application [17] - Taxpayers who have previously enjoyed VAT immediate refund policies since April 1, 2019, must repay all refunded amounts before they can apply for end-period VAT refunds [21] - Companies can simultaneously apply for both VAT exemption and end-period VAT refunds within the same tax declaration period, but if the export sales amount eligible for exemption is zero, a zero declaration must be filed [19]

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 core objective is to reflect the economic and social development achievements of Inner Mongolia Autonomous Region by promoting the legal statistical inclusion of "compliant units" [1][2] - The initiative is guided by Xi Jinping's thoughts and aims to enhance the authenticity, accuracy, and completeness of statistical data [2][15] Group 2 - The scope of the survey includes all industrial, construction, wholesale and retail, accommodation and catering, real estate development, and service units that meet the "compliant unit" standards, excluding construction and real estate development activity units [3][16] - The statistical inclusion will occur annually and monthly, with annual inclusion divided into two batches from October to January and monthly inclusion conducted in eleven batches from February to December [4][17] Group 3 - The main tasks include a comprehensive survey of "compliant units," establishing a database for units that meet the standards, and monitoring those that do not meet the standards but are under key observation [5][18] - A dynamic monitoring management system will be implemented to ensure regular updates and compliance with statistical requirements [5][18] Group 4 - Organizational support will be strengthened by local governments to ensure the effective implementation of the statistical inclusion work, with statistical departments leading the efforts [6][19] - Collaboration among various departments is emphasized to enhance the quality and efficiency of the statistical inclusion process [6][19] Group 5 - The recognition standards for "compliant units" include industrial units with annual main business income of 20 million yuan or more, construction units with relevant qualifications, and wholesale and retail units with specific income thresholds [7][20][21] - "Key monitoring units" are defined with specific income ranges for wholesale, retail, accommodation, catering, and service industries [11][24][25]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration jointly issued the Announcement No. 7 regarding the improvement of the VAT end credit refund policy, effective from September 1, 2025 [2]. Applicable Conditions - Taxpayers must meet the following conditions to apply for the refund under Announcement No. 7: - The taxpayer's credit rating must be A or B [4]. - No instances of fraudulent claims for VAT credits or export VAT refunds, or issuance of false VAT invoices in the past 36 months [5]. - No more than two penalties for tax evasion by tax authorities in the past 36 months [6]. - The taxpayer has not enjoyed the immediate VAT refund or deferred refund policies since April 1, 2019, unless specified otherwise in Announcement No. 7 [7]. Manufacturing and Related Industries - **Applicable Scope**: Taxpayers engaged in manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance must have VAT sales from these activities exceeding 50% of their total VAT sales [8]. - **Policy Highlights**: Starting from the VAT declaration period in September 2025, taxpayers can apply monthly to the tax authority for refunds of end credit tax amounts [8]. - **Calculation Formula**: Refundable credit amount = End credit amount at the period end × Input composition ratio × 100% [8]. Real Estate Development and Management - **Applicable Scope**: Taxpayers engaged in real estate development must have VAT sales and advance payments from these activities exceeding 50% of their total VAT sales and advance payments [9]. - **Policy Highlights**: Compared to the end credit amount as of March 31, 2019, if the end credit amount has increased for six consecutive months and the increase in the sixth month is not less than 500,000 yuan, they can apply for a refund of 60% of the new increase [9]. - **Calculation Formula**: Refundable credit amount = New increase in end credit amount compared to March 31, 2019 × Input composition ratio × 60% [9]. Other Industries - **Applicable Scope**: Taxpayers in other industries must have end credit amounts greater than zero for six consecutive months, and the new increase in the sixth month must not be less than 500,000 yuan compared to the previous year's end credit amount [10]. - **Policy Highlights**: For new increases not exceeding 10 million yuan, the refund ratio is 60%; for amounts exceeding 10 million yuan, the refund ratio is 30% [10]. - **Calculation Formula**: Refundable credit amount = New increase not exceeding 10 million yuan × Input composition ratio × 60% + Amount exceeding 10 million yuan × Input composition ratio × 30% [10].

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]