Announcement of the State Taxation Administration on the Tax Administration Matters Concerning Expan2022-06-07 17:38:03
Announcement of the State Taxation Administration on the Tax Administration Matters Concerning Expanding the Scope of Sectors Eligible for the Policy of Full Refund of Incremental VAT Credits
Announcement of the State Taxation Administration [2022] No. 11
June 7, 2022
With a view to thoroughly implementing the decisions and arrangements of the Communist Party of China Central Committee and the State Council on the large-scale refund of incremental VAT credits, according to the provisions in the Announcement of the Ministry of Finance and the State Taxation Administration on Expanding the Scope of Sectors Eligible for the Policy of Full Refund of Incremental VAT Credits (Announcement [2022] No. 21 of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as the "No. 21 Announcement"), the following tax administration matters are hereby announced as follows:
When applying for refund of incremental VAT credits, taxpayers who comply with the provisions in the No. 21 Announcement shall handle the relevant procedures for refund of incremental VAT credits pursuant to the Announcement of the State Taxation Administration on Matters Relating to Handling the Refund of End-of-Period Excess Input Value-added Tax Credits([2019] No. 20) and the Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies ([2022] No. 4), and other provisions. Meanwhile, the Tax (Credit) Refund Application Form will be revised and re-promulgated (See appendix).
This Announcement shall become effective from July 1, 2022. The Appendix One to the Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies ([2022] No. 4) will be repealed simultaneously.
This Announcement is hereby given.
When applying for refund of incremental VAT credits, taxpayers who comply with the provisions in the No. 21 Announcement shall handle the relevant procedures for refund of incremental VAT credits pursuant to the Announcement of the State Taxation Administration on Matters Relating to Handling the Refund of End-of-Period Excess Input Value-added Tax Credits([2019] No. 20) and the Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies ([2022] No. 4), and other provisions. Meanwhile, the Tax (Credit) Refund Application Form will be revised and re-promulgated (See appendix).
This Announcement shall become effective from July 1, 2022. The Appendix One to the Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies ([2022] No. 4) will be repealed simultaneously.
This Announcement is hereby given.
