欢迎扫描下方二维码关注： 答:根据《财政部 税务总局关于完善增 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)的规定,三、本公告 所称制造业等4个行业纳税人,是指从事《国 民经济行业分类》中"制造业"、"科学研究 和技术服务业"、"软件和信息技术服务业"、 "生态保护和环境治理业" 业务相应发生的 增值税销售额占其全部增值税销售额的比重 超过50%的纳税人。销售额比重根据纳税人 申请退税前连续12个月的销售额计算确定; 申请退税前经营期不满12个月但满3个月的, 按照实际经营期的销售额计算确定。 四、本公告所称房地产开发经营业纳税 人,是指从事《国民经济行业分类》中"房地 产开发经营" 业务相应发生的增值税销售额 及预收款占其全部增值税销售额及预收款的 比重超过50%的纳税人。销售额及预收款比 重根据纳税人申请退税前连续12个月的销售 额及预收款计算确定; 申请退税前经营期不 满12个月但满3个月的, 按照实际经营期的销 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 ...

欢迎扫描下方二维码关注： ▶ 什么是股权 股权是指自然人股东(以下简称 个人）投资于在中国境内成立的 企业或组织(以下统称被投资企 业,不包括个人独资企业和合伙 企业) 的股权或股份。 ►股权转让包括哪些情形 股权转让是指个人将股权转让= 给其他个人或法人的行为,包 括以下情形: 出售股权 公司回购股权 发行人首次公开发行新股时, 袖也次个小肌女这甘甘右的 似仅欠止业权尔付失付日 07 股份以公开发行方式一并向 投资者发售 股权被司法或行政机关强制 过户 以股权对外投资或进行其他 非货币性交易 以股权抵偿债务 (六) 其他股权转移行为 小贴士 以下情形不包括: 个人在上海证券交易所、深圳证 券交易所转让从上市公司公开发 行和转让市场取得的上市公司股 票,转让限售股,以及其他有特 别规定的股权转让。 个人转让股权按照什么 税目缴纳个人所得税 个人转让股权,以股权转让收入 减除股权原值和合理费用后的余 额为应纳税所得额,按"财产转 让所得"缴纳个人所得税。 政策依据 《国家税务总局关于发布<股权转让所得 个人所得税管理办法(试行)>的公告》 (国家税务总局公告2014年第67号) 国家税务总局山西省税务局 如有疑 ...

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].

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]