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国家税务总局关于办理增值税期末留抵退税有关征管事项的公告国家税务总局公告2025年第20号及解读
蓝色柳林财税室· 2025-08-25 13:00
欢迎扫描下方二维码关注: 国家税务总局 关于办理增值税期末留抵退税有关征管事项的公告 国家税务总局公告2025年第20号 按照《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》(2025年第7号,以下简称7号公告)的规定,为规范办理增值税期末留抵退税(以下简称留抵退税) 业务,现将有关征管事项公告如下: 一、增值税一般纳税人(以下简称纳税人)按照7号公告申请办理留抵退税,应当于符合留抵退税条件的次月,在增值税纳税申报期(以下简称申报期)内,完成本期增 值税纳税申报后,通过电子税务局或办税服务厅向主管税务机关提交《退(抵)税申请表》(见附件1)。 二、纳税人出口货物或者跨境销售服务、无形资产,适用免抵退税办法的,可以在同一申报期内,既申报免抵退税又申请办理留抵退税。 申请办理留抵退税的纳税人出口货物或者跨境销售服务、无形资产,适用免抵退税办法的,应当按期申报免抵退税。当期可申报免抵退税的出口销售额为零的,应当办 理免抵退税零申报。 三、纳税人适用7号公告规定的留抵退税政策,有纳税缴费信用级别条件要求的,以纳税人向主管税务机关申请办理留抵退税提交《退(抵)税申请表》时的纳税缴费信 用级别确定。 四、在计算允 ...
两部门发布公告完善增值税期末留抵退税政策
Zheng Quan Ri Bao Wang· 2025-08-22 13:25
本报讯 (记者韩昱)据财政部网站8月22日消息,财政部、税务总局发布《关于完善增值税期末留抵退税政策的公告》 (以下简称《公告》)。 《公告》明确,适用该公告政策的纳税人需同时符合以下条件:纳税缴费信用级别为A级或者B级;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;申请退税前36个月未因偷税被税务机关处罚两次及以上; 2019年4月1日起未享受增值税即征即退、先征后返(退)政策,《公告》另有规定的除外。 (编辑 张昕) 《公告》明确,自2025年9月份增值税纳税申报期起,符合条件的增值税一般纳税人(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。一是,"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"(以下简称"制造业等4个行业")纳税人,可以按月向主管税务机关申请退还期末留抵税额。 二是,房地产开发经营业纳税人,与2019年3月31日期末留抵税额相比,申请退税前连续六个月(按季纳税的,连续两个 季度,下同)期末新增加留抵税额均大于零,且第六个月(按季纳税的,第二季度,下同)期末新增加留抵税额不低于50万元 的,可 ...
上半年深圳GDP超1.8万亿元 同比增长5.1%
Zhong Guo Xin Wen Wang· 2025-07-31 01:33
Economic Performance - Shenzhen's GDP for the first half of 2025 reached 1832.226 billion yuan, with a year-on-year growth of 5.1% [1] - The primary industry added value was 1.033 billion yuan, growing by 2.8%; the secondary industry added value was 650.556 billion yuan, growing by 3.3%; and the tertiary industry added value was 1180.637 billion yuan, growing by 6.1% [1] Industrial Growth - The city's industrial added value above designated size grew by 4.3%, with a slight acceleration of 0.1 percentage points compared to the first quarter [1] - High-tech product output saw significant growth, with civil drones, industrial robots, and 3D printing equipment increasing by 59.0%, 38.0%, and 35.8% respectively [1] Service Sector - The added value of the service industry was 1180.637 billion yuan, with a year-on-year growth of 6.1%, also accelerating by 0.1 percentage points from the first quarter [1] - Key sectors such as finance, transportation, and information technology services grew by 10.9%, 9.0%, and 8.1% respectively [1] Investment Trends - Fixed asset investment in Shenzhen saw infrastructure investment grow by 7.7% and industrial technological transformation investment grow by 47.1% [1] - Investment in information transmission, software, and IT services surged by 47.7%, while transportation and postal services grew by 32.5%, and scientific research and technical services increased by 21.7% [1] Consumer Market - The total retail sales of social consumer goods reached 494.868 billion yuan, with a year-on-year increase of 3.5%, accelerating by 0.4 percentage points from the first quarter [2] - The total import and export volume was 2167.545 billion yuan, with a year-on-year decline of 1.1%, but the decline was narrowed by 1.7 percentage points compared to the first quarter [2] - High-tech product exports grew by 8.0% [2] Financial Sector - As of the end of June, the balance of deposits in financial institutions (including foreign capital) was 14160.014 billion yuan, with a year-on-year growth of 5.7% [2] - The balance of loans in financial institutions (including foreign capital) was 9846.991 billion yuan, with a year-on-year growth of 3.5% [2] Price Trends - The consumer price index in Shenzhen increased by 0.1% compared to the same period last year [3]
税收数据显示青海“两新”政策落地成效显著
Sou Hu Cai Jing· 2025-07-27 00:34
Group 1 - The implementation of the "Two New" policies in Qinghai Province has effectively stimulated investment and consumer confidence from May 2024 to May 2025 [1] - Key sectors such as non-ferrous metals and steel industries saw significant increases in equipment purchases, with invoice amounts rising by 2.8 times and 92.1% respectively [1] - The overall sales revenue in key sectors increased by 4.3% year-on-year, surpassing the provincial average growth rate by 9.2 percentage points [1] Group 2 - The "old for new" consumption policy has led to a notable rise in retail sales of household appliances, with refrigerator sales increasing by 1.1 times and television sales by 36.6% [2] - Smart home products, particularly furniture and sanitary ware, experienced substantial growth, with sales increasing by 55.4% and 27.1% respectively [2] - The overall retail sales revenue in the province grew by 4.8% year-on-year, exceeding the provincial average growth rate by 9.7 percentage points, highlighting the role of consumption in driving economic growth [2]
向新向质向好!长春新区上半年GDP同比增长6.4%
Sou Hu Cai Jing· 2025-07-25 06:21
Economic Growth - The GDP of Changchun New Area grew by 6.4% year-on-year in the first half of the year, outperforming the national, provincial, and municipal growth rates by 1.2, 0.7, and 0.7 percentage points respectively, and accelerating by 1.2 percentage points compared to the first quarter [1] - The industrial economy in Changchun New Area showed strong support, with the industrial added value of designated enterprises increasing by 9.7% year-on-year, exceeding the provincial and municipal growth rates by 1.9 and 2.1 percentage points respectively [3] Investment and Infrastructure - Fixed asset investment in Changchun New Area increased by 10% year-on-year, surpassing the city and province by 4.9 and 9 percentage points respectively, with a project resumption rate of 96.5% for projects over 50 million yuan [5] Consumer Market - The retail sales of consumer goods in Changchun New Area reached 5.56 billion yuan, growing by 8.3% year-on-year, which is higher than the provincial and municipal growth rates by 2.8 and 6 percentage points respectively [7] - The accommodation and catering sector saw a year-on-year increase of 16.7% in revenue [7] Service Sector - The income of the regulated service industry in Changchun New Area grew by 22.8% year-on-year, outpacing the city by 3.8 percentage points, with significant growth in emerging sectors such as internet services, leasing and business services, and scientific research and technical services [9]
税收数据显示青海重点领域设备更新提速
Group 1: Equipment and Industry Performance - The implementation of large-scale equipment renewal policies has accelerated equipment updates in key sectors, leading to stable production growth [1] - In the period from May last year to May this year, the invoice amounts for machinery equipment purchases in the non-ferrous and steel industries increased by 2.8 times and 92.1% respectively [1] - The sales revenue from key sectors achieved a year-on-year growth of 4.3%, surpassing the provincial average growth rate by 9.2 percentage points [1] Group 2: Consumer Goods and Market Trends - The consumption of home appliances has increased significantly, with retail sales of refrigerators and daily household appliances rising by 1.1 times and 36.6% respectively [2] - The retail sales of smart home products, particularly furniture and sanitary ware, saw substantial growth, with increases of 55.4% and 27.1% respectively [2] - The "old-for-new" policy for automobiles has led to a year-on-year increase of 11.8% in new car retail sales across the province [2] - Overall, the retail sales revenue in the province grew by 4.8% year-on-year, exceeding the provincial average growth rate by 9.7 percentage points, highlighting the role of consumption in driving economic circulation and high-quality development [2]
前5月深圳经济平稳运行 规上工业增加值同比增长3.5%
Economic Overview - Shenzhen's economy showed overall stability and progress in the first five months of the year, with industrial production maintaining a steady growth of 3.5% year-on-year in the scale of above-designated size industries [1] - High-tech product output continued to grow rapidly, with significant increases in civilian drones (68.0%), 3D printing equipment (40.7%), and industrial robots (38.8%) [1] Investment Trends - Fixed asset investment in Shenzhen faced pressure, declining by 9.2% year-on-year, with real estate development investment down by 11.9% [2] - Industrial technology transformation investment surged by 48.2%, while information transmission, software, and IT service industries grew by 48.7% [2] - Social retail sales showed a notable recovery, with total retail sales reaching 411.59 billion yuan, a year-on-year increase of 4.7% [2] Consumer Behavior - The consumption of basic living goods performed well, with retail sales of daily necessities and grain and oil products increasing by 10.6% and 10.4%, respectively [2] - The "old for new" policy in consumer goods continued to show effectiveness, with significant growth in retail sales of home appliances (74.9%) and cultural office supplies (34.4%) [2] - Online retail also saw robust growth, with sales through the internet increasing by 25.6% [2] Foreign Trade - Shenzhen's total import and export value decreased by 1.9% year-on-year, with exports falling by 8.6% and imports rising by 10.1% [3] - High-tech product exports grew by 6.2%, indicating a positive trend in this sector despite overall declines [3] Financial Sector - Financial institutions in Shenzhen reported a steady increase in deposits and loans, with total deposits reaching 14 trillion yuan, a year-on-year growth of 5.0% [3] - The loan balance also increased by 2.9%, reflecting a stable financial environment [3] Price Trends - Consumer prices in Shenzhen experienced mild inflation, with an overall increase of 0.1% year-on-year [3] - Specific categories showed varied price changes, with food and beverage prices up by 0.7% and clothing prices up by 1.4% [3]
“以旧换新”持续显效!1-4月,泰安家用电器和音像器材销售额同比增长45.2%
Qi Lu Wan Bao Wang· 2025-06-06 10:34
Economic Overview - The economy of Tai'an City is showing a stable and improving trend, with continuous efforts to implement various policies aimed at production, consumption, and growth [5] Industrial Production - The industrial production has slightly rebounded, with the added value of industrial enterprises above designated size increasing by 8.3% year-on-year from January to April, an increase of 0.3 percentage points compared to the first quarter [1] - The manufacturing sector leads with an added value growth of 10.8%, contributing 98.5% to the growth of industrial enterprises [1] - Among 37 major industrial categories, 25 achieved year-on-year growth, resulting in a growth coverage of 67.6% [1] - Out of 154 major industrial products, 79 saw an increase in production, with a growth coverage of 51.3% [1] Investment Trends - Fixed asset investment in Tai'an City grew by 5.8% year-on-year from January to April, with the primary industry increasing by 3.5%, the secondary industry by 26.7%, and the tertiary industry decreasing by 6.8% [1] - Industrial investment accelerated with a year-on-year increase of 26.6%, and manufacturing investment grew by 19.6% [2] - New momentum investments, particularly in high-tech industries, saw significant growth, with "Four New" investments increasing by 17.1% and high-tech industry investments rising by 47.6% [2] Consumer Market - The retail market showed positive growth, with retail sales of units above designated size reaching 16.92 billion yuan, a year-on-year increase of 13.2% [2] - Categories such as household appliances, food, and clothing saw substantial retail sales growth, contributing significantly to the overall retail sales increase [2] - The "old-for-new" policy has effectively boosted sales in sectors like automobiles and household appliances, with respective year-on-year growth rates of 8.9% and 45.2% [2] - Online retail sales also accelerated, achieving a year-on-year growth of 25.2%, contributing 13.7% to the overall retail growth [2] Service Sector - The service sector showed stable growth, with revenue from large-scale service enterprises reaching 8.99 billion yuan, a year-on-year increase of 7.0% [3] - Among 615 large-scale service enterprises, 379 reported positive revenue growth, resulting in a growth coverage of 61.6% [3] - The top 30 enterprises contributed significantly to the overall revenue growth of the service sector, accounting for 55.1% of total revenue [3] Fiscal and Financial Indicators - The general public budget revenue reached 10.63 billion yuan from January to April, a year-on-year increase of 5.5% [3] - Financial institutions reported a total deposit balance of 723.8 billion yuan, growing by 10.5%, and a loan balance of 519.53 billion yuan, increasing by 9.9% [3] - Total electricity consumption reached 95.0 billion kilowatt-hours, a year-on-year increase of 2.8%, with industrial and tertiary sector electricity consumption growing by 3.7% and 7.1%, respectively [3] Consumer Price Index - The Consumer Price Index (CPI) remained stable at 99.7, with a year-on-year decrease of 0.3% [4] - Among eight major categories, five saw price increases while three experienced declines [4]