（来源：沈阳日报） 转自：沈阳日报 1月9日，记者从沈阳市统计局获悉，2025年沈阳市"四上"单位培育工作交出亮眼成绩单——全年净增 369户，达到10062户，首次突破万户大关。这不仅是量的突破，更是高质量发展的生动注脚，标志着全 市经济发展能级迈上新台阶，为2026年经济持续健康发展、"十五五"开好局起好步注入强劲动力。 万户"四上"单位构筑 实体经济"中坚骨架" "四上"单位包括规模以上工业、限额以上批零住餐业、规模以上服务业、有资质的建筑业和有开发经营 活动的房地产开发经营业。 万户"四上"单位，构筑起沈阳市实体经济的"中坚骨架"。这些企业的稳定增长与良性运营，为地区生产 总值、固定资产投资、社会消费品零售总额、财政收入等核心指标提供了坚实支撑。 2025年，全年新增入库"四上"单位达1248户。其中，新开业投产并达规模单位282户，创近5年新高，同 比增幅达63.0%，为2026年经济发展打下坚实基础。 优质企业与产业升级 共绘沈阳发展新图景 值得关注的是，"四上"单位结构正实现质的优化。2025年39户亿元以上优质企业纳入统计范围，标志着 沈阳市"四上"单位在实现数量扩张的同时，更完成了发展质量的 ...

欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 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。 来源 山西税务局税宣速递 制造业企业属于《关于完善增值税期末留抵 退税政策的公告》（财政部 税务总局公告2025年 第7号）中明确的 "制造业等4个行业" 范围,在 符合条件的情况下可按月向主管税务机关申请退 还期末留抵税额。 首先需通过行业身份判定,即以申请退税前 连续12个月的销售额为依据,若经营期不满12个 月但满3个月则按实际经营期计算,判断制造业相 关业务的增值税销售额占公司全部增值税销售额 的比重是否超过 50%。 随着《关于完善增值税期末留抵退税政策的 公告》等相关文件的出台,留抵退税如何精准直 达市场主体、纳税人办理时又该注意哪些细节， 成为近期大家关心的话题。今天我们梳理了几个 关注度较高的热点问题,一起来看看吧! 我公司是一家制造业 企业,成立于2025年4 月,能否申请留抵退税? 同时,还需满足以下条件 ...

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].

为客观、真实反映自治区经济社会高质量发展成效，持续推动"达规达限"单位依法纳统工作，结合自治 区实际，制定本方案。 一、总体要求 以习近平新时代中国特色社会主义思想为指导，深入贯彻党的二十大和二十届历次全会精神，全面落实 习近平总书记关于统计工作重要讲话重要指示批示精神，紧紧围绕铸牢中华民族共同体意识工作主线， 全面摸清全区"达规达限"单位底数，将符合"达规达限"标准的企业法人单位和符合视同法人单位条件的 产业活动单位及时高效依法纳统，建立"达规达限"单位常态化动态监测机制，着力夯实统计调查数据根 基，全面提升统计数据真实性、准确性、完整性。 （来源：内蒙古工商联） 内蒙古自治区推动"达规达限"单位依法纳统工作方案 二、摸排范围 工业、建筑业、批发和零售业、住宿和餐饮业、房地产开发经营业和服务业符合"达规达限"标准的全部 企业法人单位和产业活动单位（不包含建筑业和房地产开发经营业产业活动单位）。 三、纳统时间 按照国家统计局要求，"达规达限"单位纳统时间分年度纳统和月度纳统。其中，年度纳统分2批次进 行，时间一般为每年10月至次年1月；月度纳统分11批次进行，在每年2月至12月开展。纳统入库具体时 间以当年国 ...

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]

Core Viewpoint - The article discusses the recent announcement by the Ministry of Finance and the State Administration of Taxation regarding the improvement of the VAT refund policy for certain industries, specifically manufacturing and real estate, highlighting the criteria for eligibility and the calculation methods for sales revenue [2]. Group 1: VAT Refund Policy for Manufacturing and Related Industries - The announcement specifies that taxpayers in manufacturing and three other industries must have a VAT sales revenue exceeding 50% of their total VAT sales revenue to qualify for the refund [2]. - The sales revenue ratio is calculated based on the taxpayer's sales over the previous 12 months, or for those with less than 12 months but more than 3 months of operation, based on their actual operating period [2]. Group 2: VAT Refund Policy for Real Estate Development - For real estate development taxpayers, the criteria for eligibility also require that the VAT sales revenue and advance payments exceed 50% of their total VAT sales revenue and advance payments [2]. - Similar to manufacturing, the calculation for the sales revenue and advance payments ratio is based on the previous 12 months or the actual operating period for those with less than 12 months of operation [2].

Group 1 - The article defines equity as the ownership interest that individuals have in enterprises established within China, excluding sole proprietorships and partnerships [3] - Equity transfer includes various scenarios such as selling equity, company buybacks, and forced transfers by judicial or administrative authorities [5][6] - The article outlines that personal income tax on equity transfer is calculated based on the income from the transfer after deducting the original value of the equity and reasonable expenses [8] Group 2 - Equity transfer income is defined as the cash, physical assets, securities, and other economic benefits obtained from the transfer of equity [14] - The article specifies that the tax authority can determine equity transfer income under certain conditions, such as when the reported income is significantly low without justification [16] - Methods for determining equity transfer income include net asset valuation and comparative analysis with similar transactions [18][20] Group 3 - The article discusses how to confirm the original value of equity, which can be based on actual cash paid, the value of non-monetary assets, or other reasonable expenses related to the acquisition [24] - It emphasizes that the original value should include any reasonable taxes paid at the time of acquisition [24] - The article also mentions that if the equity is transferred at a price significantly lower than its fair value, the tax authority may question the legitimacy of the transfer [25]

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].

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].