| Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Policies on the Refund of Term-End Excess Input Value-Added Tax Credits in Certain Advanced Manufacturing Industries | | 财政部、税务总局关于明确部分先进制造业增值税期末留抵退税政策的公告 |
| (Announcement No. 84 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第84号） |
| For the purpose of further promoting the high-quality development of manufacturing industries, the policies on the refund of term-end excess input value-added tax (“VAT”) credits to taxpayers in certain advanced manufacturing industries are hereby announced as follows: | | 为进一步推进制造业高质量发展，现将部分先进制造业纳税人退还增量留抵税额有关政策公告如下： |
| I. Beginning as of June 1, 2019, a taxpayer in any of the advanced manufacturing industries that meet all of the following conditions may apply to the competent tax authority for refund of the incremental excess input tax credit from July 2019 and the subsequent tax return filing periods: | | 一、自2019年6月1日起，同时符合以下条件的部分先进制造业纳税人，可以自2019年7月及以后纳税申报期向主管税务机关申请退还增量留抵税额： |
| (a) The incremental excess input tax credit is more than zero. | | 1.增量留抵税额大于零； |
| (b) It has the tax credit rating of Grade A or Grade B. | | 2.纳税信用等级为A级或者B级； |
| (c) It has no record of fraudulently obtaining the refund of any excess input tax credit, or export tax refund, or falsely issuing a special VAT invoice within 36 months before applying for a tax refund. | | 3.申请退税前36个月未发生骗取留抵退税、出口退税或虚开增值税专用发票情形； |
| (d) It has not been punished by a tax authority twice or more due to tax evasion within 36 months before applying for a tax refund. | | 4.申请退税前36个月未因偷税被税务机关处罚两次及以上； |
| (e) It does not enjoy the policies of refund upon payment and return (refund) after payment from April 1, 2019. | | 5.自2019年4月1日起未享受即征即退、先征后返（退）政策。 |
II. For the purpose of this Announcement, a “taxpayer in any of the advanced manufacturing industries” means a taxpayer whose sales amount from producing and selling nonmetallic mineral products, general equipment, special equipment and computers, and communications and other electronic equipment in accordance with the Industrial Classification for National Economic Activities accounts for more than 50% of its total sales amount.
．．．．．． | | 二、本公告所称部分先进制造业纳税人，是指按照《国民经济行业分类》，生产并销售非金属矿物制品、通用设备、专用设备及计算机、通信和其他电子设备销售额占全部销售额的比重超过50%的纳税人。
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