12366
Hot spots sorted out
Questions and answers are here
In order to fully implement the value-added tax excess tax credit refund policy, accelerate the activation of the city's economy, help enterprises reduce their burdens and bail out, tax filing small and micro enterprises are based on the recent 12366 hotline on value-added tax We have collected and compiled a series of questions and answers on hot issues related to the declaration of excess tax refund, come and learn now!
1.
When calculating the input composition ratio, our company found that part of the input tax needs to be transferred out of . Does it need to be adjusted when calculating the input composition ratio?
Answer: No, in accordance with the provisions of the "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Strengthening the Implementation of the End-of-Period Value-Added Tax Credit Refund Policy" (No. 14, 2022), the input composition involved in calculating the allowable refund of excess tax credit The ratio refers to the special value-added tax invoices that have been deducted from April 2019 to the tax period before applying for tax refund (including fully digitalized electronic invoices with the words "special value-added tax invoice" and unified tax-controlled motor vehicle sales invoices), The VAT amount indicated in the electronic general VAT invoice for toll highway tolls, the customs import VAT special payment certificate, and the tax payment certificate account for the proportion of the entire input tax deducted in the same period.
In order to reduce the tax refund accounting burden on taxpayers, when calculating the input composition ratio, the taxpayer's transferred-out input tax amount incurred during the above calculation period does not need to be deducted.
2.
I am a manufacturing company. Is there any sequence and time limit for applying for VAT refund and VAT declaration for the current month?
Answer: Taxpayers should apply for a tax refund after completing the current VAT return during the tax return period.
3.
Our company is eligible to apply for VAT refund during the reporting period of that month. Since it is engaged in the export of goods business and is subject to the exemption, credit and refund method, can it be applied at the same time?
Answer: Yes, taxpayers who export goods and services or engage in cross-border taxable activities and are subject to the tax exemption, credit and refund method can apply for both tax exemption, credit and refund and apply for the tax credit refund within the same reporting period.
4.
Enterprise has applied for exemption, credit refund, and excess tax refund at the same time during the reporting period of the same month. Will the tax authorities follow the order of processing?
Answer: If a taxpayer not only applies for tax exemption, credit and refund but also applies for refund of retained tax, the tax authorities should first apply for tax exemption, credit and refund. After applying for tax exemption, credit and refund, if the taxpayer still meets the conditions for the tax credit refund, he or she can apply for the tax credit refund again.
5.
When I was declaring a VAT refund for my company, I found that the ending VAT amount reported for the month was incorrect and I immediately made a correction. Will this affect the incremental VAT refund declaration?
Answer: During the period when a taxpayer is handling the refund of excess tax credits, if the amount of tax credits at the end of the period changes due to tax declaration, audit and adjustment, assessment adjustments, etc., the amount of the tax credits at the end of the period will be calculated based on the latest value-added tax return (applicable to general taxpayers) 》The amount of tax retained at the end of the period determines the incremental amount of tax retained that is allowed to be refunded.
