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Announcement of the State Taxation Administration on Matters Concerning the Handling of the Refund of Term-End Excess Input Value-Added Tax Credits [Effective]
国家税务总局关于办理增值税期末留抵税额退税有关事项的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Matters Concerning the Handling of the Refund of Term-End Excess Input Value-Added Tax Credits 

国家税务总局关于办理增值税期末留抵税额退税有关事项的公告

(Announcement No. 20 [2019] of the State Taxation Administration) (国家税务总局公告2019年第20号)

In accordance with the provisions of the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (Announcement No. 39 [2019], MOF, STA, and GACC), the system of refund of term-end excess input value-added tax (“VAT”) credits (hereinafter referred to as “refund of excess input tax credits”) shall be implemented on a trial basis as of April 1, 2019. For the purpose of facilitating taxpayers' handling of refund of excess input tax credits, the relevant matters are hereby announced as follows: 《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)规定,自2019年4月1日起,试行增值税期末留抵税额退税(以下称留抵退税)制度。为方便纳税人办理留抵退税业务,现将有关事项公告如下:
I. If a taxpayer meets all of the following conditions (hereinafter referred to as “eligible for the refund of excess input tax credits”), it may apply to the competent tax authority for refund of the incremental excess input tax credit:   一、同时符合以下条件(以下称符合留抵退税条件)的纳税人,可以向主管税务机关申请退还增量留抵税额:
(1) The incremental excess input tax credit is more than zero for six consecutive months (two consecutive quarters if tax is paid on a quarterly basis) from the taxable period of April 2019, and the incremental excess input tax credit in the sixth month is not less than 500,000 yuan. (一)自2019年4月税款所属期起,连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零,且第六个月增量留抵税额不低于50万元;
(2) Its tax credit rating is Grade A or Grade B. (二)纳税信用等级为A级或者B级;
(3) 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. (三)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的;
(4) 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. (四)申请退税前36个月未因偷税被税务机关处罚两次及以上的;
(5) It does not enjoy the policies of refund upon payment and return (refund) after payment from April 1, 2019. (五)自2019年4月1日起未享受即征即退、先征后返(退)政策的。
For the purpose of this Announcement, “incremental excess input tax credit” means the term-end excess input tax credit increased compared to the end of March 2019. 增量留抵税额,是指与2019年3月底相比新增加的期末留抵税额。
II. The incremental excess input tax credit refundable to a taxpayer in the current period shall be calculated under the following formula:   二、纳税人当期允许退还的增量留抵税额,按照以下公式计算:
Incremental excess input tax credit refundable = incremental excess input tax credit × input tax composition ratio ×60% 允许退还的增量留抵税额=增量留抵税额×进项构成比例×60%
“Input tax composition ratio” means the proportion of the credited VAT indicated on the special VAT invoices (including uniform invoices for the sale of motor vehicles under tax control), special customs bills of payment of VAT on imported goods, and vouchers for the payment of taxes paid and remitted during the period from April 2019 to the taxable period before a tax refund is applied for to the total input tax that has been credited over the same period of time. 进项构成比例,为2019年4月至申请退税前一税款所属期内已抵扣的增值税专用发票(含税控机动车销售统一发票)、海关进口增值税专用缴款书、解缴税款完税凭证注明的增值税额占同期全部已抵扣进项税额的比重。
III. A taxpayer that applies for the refund of any excess input tax credit shall, after completing the filing of a VAT return for the current period during the period of filing of a VAT return (hereinafter referred to as the “tax return filing period”) from the month after it is eligible for the refund of excess input tax credits, submit the Application Form for a Tax Refund (Credit) (see the Annex) through the e-tax administration or the tax service hall.   三、纳税人申请办理留抵退税,应于符合留抵退税条件的次月起,在增值税纳税申报期(以下称申报期)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提交《退(抵)税申请表》(见附件)。
IV. Where the tax exemption, offset and refund method applies to a taxpayer's export of goods or labor services or cross-border taxable acts, it may, during the same tax return filing period, apply for both tax exemption, offset and refund and the refund of excess input tax credits.   四、纳税人出口货物劳务、发生跨境应税行为,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。
V. Where the tax exemption, offset and refund method applies to the export of goods or labor services or cross-border taxable acts of a taxpayer that applies for the refund of any excess input tax credit, it shall apply for the tax exemption, offset and refund on schedule. If the export sales amount eligible for tax exemption, offset and refund in the current period is zero, a zero declaration of tax exemption, offset and refund shall be made.   五、申请办理留抵退税的纳税人,出口货物劳务、跨境应税行为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,应办理免抵退税零申报。
VI. Where a taxpayer applies for both tax exemption, offset or refund and the refund of any excess input tax credit, the tax authority shall handle the tax exemption, offset or refund first. If the taxpayer is still eligible for the refund of excess input tax credits after undergoing the formalities for the tax exemption, offset or refund, the refund of excess input tax credits shall be handled after that.   六、纳税人既申报免抵退税又申请办理留抵退税的,税务机关应先办理免抵退税。办理免抵退税后,纳税人仍符合留抵退税条件的,再办理留抵退税。
VII. Tax authorities shall handle the refund of excess input tax credits under the principles of “acceptance at windows, internal circulation, completion of the handling of tax-related affairs during a specified period, and issuance of certificates at windows.”   七、税务机关按照“窗口受理、内部流转、限时办结、窗口出件”的原则办理留抵退税。
Tax authorities shall review and confirm whether taxpayers are eligible for the refund of excess input tax credits, and the incremental excess input tax credits refundable in the current period, among others, and notify the review results to the taxpayers. 税务机关对纳税人是否符合留抵退税条件、当期允许退还的增量留抵税额等进行审核确认,并将审核结果告知纳税人。
VIII. Where a taxpayer is eligible for the refund of excess input tax credits, and does not fall under the circumstances as listed in Article XII of this Announcement, the tax authority shall complete the review within ten working days after the application for the refund of any excess input tax credit is accepted, and issue to the taxpayer the Notice of Tax-related Matters approving the refund of the excess input tax credit.   八、纳税人符合留抵退税条件且不存在本公告第十二条所列情形的,税务机关应自受理留抵退税申请之日起10个工作日内完成审核,并向纳税人出具准予留抵退税的《税务事项通知书》。
Where a taxpayer falls under any of the circumstances as listed in subparagraph (2) of Article IX of this Announcement, the aforementioned ten working days shall commence on the date when the amount of refundable tax exemption, offset or refund is confirmed. 纳税人发生本公告第九条第二项所列情形的,上述10个工作日,自免抵退税应退税额核准之日起计算。
IX. Where a taxpayer falls under any of the following circumstances during the application for the refund of any excess input tax credit, the incremental excess input tax credit refundable shall be determined in accordance with the following provisions:   九、纳税人在办理留抵退税期间发生下列情形的,按照以下规定确定允许退还的增量留抵税额:
(1) Where the term-end excess input tax credit changes due to the filing of a tax return, the tax arrears to be paid upon tax audit, or tax payment adjustment upon tax assessment or for any other reason, the incremental excess input tax credit refundable shall be determined based on the term-end excess input tax credit in the Value-Added Tax Return (for General Taxpayers) of the latest period. (一)因纳税申报、稽查查补和评估调整等原因,造成期末留抵税额发生变化的,按最近一期《增值税纳税申报表(一般纳税人适用)》期末留抵税额确定允许退还的增量留抵税额。
(2) Where a taxpayer applies for both tax exemption, offset or refund and the refund of any excess input tax credit during the same tax return filing period, or there is still any refundable tax exemption, offset or refund that has not been confirmed by the tax authority when the taxpayer applies for the refund of the excess input tax credit, the refundable incremental excess input tax credit shall be determined after the taxpayer confirms the refundable tax exemption, offset or refund based on the balance after deducting the refundable tax exemption, offset or refund that has been confirmed by the tax authority from the term-end excess input tax credit in the Value-Added Tax Return (for General Taxpayers) of the latest period. (二)纳税人在同一申报期既申报免抵退税又申请办理留抵退税的,或者在纳税人申请办理留抵退税时存在尚未经税务机关核准的免抵退税应退税额的,应待税务机关核准免抵退税应退税额后,按最近一期《增值税纳税申报表(一般纳税人适用)》期末留抵税额,扣减税务机关核准的免抵退税应退税额后的余额确定允许退还的增量留抵税额。
The “refundable tax exemption, offset or refund that has been confirmed by the tax authority” means the refundable tax exemption, offset or refund that has been confirmed by the tax authority in the current period but has not been filled in the Column 15 “Refundable Tax Exemption, Offset or Refund” in the Value-Added Tax Return (for General Taxpayers). 税务机关核准的免抵退税应退税额,是指税务机关当期已核准,但纳税人尚未在《增值税纳税申报表(一般纳税人适用)》第15栏“免、抵、退应退税额”中填报的免抵退税应退税额。
(3) Where a taxpayer has both VAT arrears and the term-end excess input tax credit, the refundable incremental excess input tax credit shall be determined based on the balance after deducting VAT arrears from the term-end excess input tax credit in the Value-Added Tax Return (for General Taxpayers). (三)纳税人既有增值税欠税,又有期末留抵税额的,按最近一期《增值税纳税申报表(一般纳税人适用)》期末留抵税额,抵减增值税欠税后的余额确定允许退还的增量留抵税额。
X. Where, after a taxpayer files a VAT return or applies for tax exemption, offset or refund, a tax authority confirms the refund of its excess input tax credits in previous periods before confirming the amount of tax exemption, offset or refund refundable, the amount of refundable tax exemption, offset or refund and the amount of tax exemption and offset in the current period shall be calculated based on the balance after deducting the amount of refundable excess input tax credit confirmed by the tax authority from the from the term-end excess input tax credit in the Value-Added Tax Return (for General Taxpayers) of the latest period.   十、在纳税人办理增值税纳税申报和免抵退税申报后、税务机关核准其免抵退税应退税额前,核准其前期留抵退税的,以最近一期《增值税纳税申报表(一般纳税人适用)》期末留抵税额,扣减税务机关核准的留抵退税额后的余额,计算当期免抵退税应退税额和免抵税额。
The “amount of refundable excess input tax credit confirmed by the tax authority” means the refundable excess input tax credit that has been confirmed by the tax authority in the current period but has not been entered by the taxpayer in the Column 22 “Refund of the Excess Input Tax Credit in the Previous Period” in the Schedule II to the Value-Added Tax Return (Details for Input Value-Added Tax in the Current Period). 税务机关核准的留抵退税额,是指税务机关当期已核准,但纳税人尚未在《增值税纳税申报表附列资料(二)(本期进项税额明细)》第22栏“上期留抵税额退税”填报的留抵退税额。
XI. Where a taxpayer is ineligible for the refund of excess input tax credits, no excess input tax credit shall be refunded. A tax authority shall complete the review within ten working days from the date when an application for the refund of the excess input tax credit is accepted, and issue to the taxpayer a Notice of Tax-related Matters disapproving the refund of the excess input tax credit.   十一、纳税人不符合留抵退税条件的,不予留抵退税。税务机关应自受理留抵退税申请之日起10个工作日内完成审核,并向纳税人出具不予留抵退税的《税务事项通知书》。
XII. A tax authority that finds, during the handling of the refund of the excess input tax credit, that any taxpayer eligible for the refund of excess input tax credits falls under any of the following circumstances shall suspend the refund of excess input tax credit:   十二、税务机关在办理留抵退税期间,发现符合留抵退税条件的纳税人存在以下情形,暂停为其办理留抵退税:
(1) There is any VAT-related risk or doubtful point. (一)存在增值税涉税风险疑点的;
(2) A tax audit case has been opened against it and is pending. (二)被税务稽查立案且未结案的;
(3) Any abnormality is found upon check of VAT return filing and has not been processed. (三)增值税申报比对异常未处理的;
(4) Any abnormal VAT deduction voucher has been obtained, and has not been handled. (四)取得增值税异常扣税凭证未处理的;
(5) Other circumstances as prescribed by the State Taxation Administration. (五)国家税务总局规定的其他情形。
XIII. After the circumstances such as any VAT-related risk or doubtful point listed in Article XII of this Announcement have been eliminated, and the handling of relevant matters has been completed, it shall be handled in accordance with the following provisions:   十三、本公告第十二条列举的增值税涉税风险疑点等情形已排除,且相关事项处理完毕后,按以下规定办理:
(1) Where the taxpayer is still eligible for the refund of excess input tax credits, the tax authority shall continue to refund the excess input tax credit, and complete the review within five working days after the circumstances such as any VAT-related risk or doubtful point have been eliminated and the handling of relevant matters has been completed, and issue to the taxpayer a Notice of Tax-related Matters approving the refund of the excess input tax credit. (一)纳税人仍符合留抵退税条件的,税务机关继续为其办理留抵退税,并自增值税涉税风险疑点等情形排除且相关事项处理完毕之日起5个工作日内完成审核,向纳税人出具准予留抵退税的《税务事项通知书》。
(2) Where a taxpayer is no longer eligible for the refund of excess input tax credits, no excess input tax credit shall be refunded. A tax authority shall complete the review within five working days after the circumstances such as any VAT-related risk or doubtful point have been eliminated and the handling of relevant matters has been completed, and issue to the taxpayer a Notice of Tax-related Matters disapproving the refund of the excess input tax credit. (二)纳税人不再符合留抵退税条件的,不予留抵退税。税务机关应自增值税涉税风险疑点等情形排除且相关事项处理完毕之日起5个工作日内完成审核,向纳税人出具不予留抵退税的《税务事项通知书》。
The specific time for tax authorities to conduct troubleshooting after the VAT-related risks and doubtful points are found shall be determined by the tax administrations of the provinces (autonomous regions, municipalities directly under the Central Government, and cities under separate state planning). 税务机关对发现的增值税涉税风险疑点进行排查的具体处理时间,由各省(自治区、直辖市和计划单列市)税务局确定。
XIV. Where a tax authority finds while conducting troubleshooting with respect to VAT-related risks and doubtful points that a taxpayer is suspected of fraudulently obtaining export tax refund, falsely issuing a special VAT invoice or committing any major violation of VAT laws, it shall stop the refund of excess input tax credits, and, within five working days from the date when the decision to stop handling the refund of excess input tax credits is made, issue to the taxpayer a Notice of Tax-related Matters terminating the handling of the refund of the excess input tax credit.   十四、税务机关对增值税涉税风险疑点进行排查时,发现纳税人涉嫌骗取出口退税、虚开增值税专用发票等增值税重大税收违法行为的,终止为其办理留抵退税,并自作出终止办理留抵退税决定之日起5个工作日内,向纳税人出具终止办理留抵退税的《税务事项通知书》。
Where a taxpayer is still eligible for the refund of excess input tax credits after the tax authority has completed the verification and handling of the taxpayer's suspected major violation of VAT laws, the taxpayer may file a new application for the refund of the excess input tax credit in accordance with the provisions of this Announcement. 税务机关对纳税人涉嫌增值税重大税收违法行为核查处理完毕后,纳税人仍符合留抵退税条件的,可按照本公告的规定重新申请办理留抵退税。
XV. A taxpayer shall, in the current period when it receives a Notice of Tax-related Matters approving the refund of any excess input tax credit, offset the refundable incremental excess input tax credit confirmed by the tax authority against the term-end excess input tax credit, and accordingly fill in Column 22 “Refund of the Excess Input Tax Credit in the Previous Period” in the Schedule II to the Value-Added Tax Return (Details for Input Value-Added Tax in the Current Period) when filing a VAT return.   十五、纳税人应在收到税务机关准予留抵退税的《税务事项通知书》当期,以税务机关核准的允许退还的增量留抵税额冲减期末留抵税额,并在办理增值税纳税申报时,相应填写《增值税纳税申报表附列资料(二)(本期进项税额明细)》第22栏“上期留抵税额退税”。
XVI. Where a taxpayer fraudulently obtains any excess input tax credit by falsely increasing input tax or falsely filing a tax return or by any other fraudulent means, the tax authority shall recover the tax refund it fraudulently obtains, and deal with it in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant provisions.   十六、纳税人以虚增进项、虚假申报或其他欺骗手段骗取留抵退税的,由税务机关追缴其骗取的退税款,并按照《中华人民共和国税收征收管理法》等有关规定处理。
XVII. This Announcement shall come into force on May 1, 2019.   十七、本公告自2019年5月1日起施行。
 特此公告。
Annex: Application Form for a Tax Refund (Credit) 附件:退(抵)税申请表
State Taxation Administration 国家税务总局
April 30, 2019 2019年4月30日
(Omitted) 附件
 退(抵)税申请表
 金额单位:元,至角分
 

申请人名称

 

纳税人□   扣缴义务人□

纳税人名称

 

统一社会信用代码   (纳税人识别号)

 

联系人姓名

 

联系电话

 

申请退税类型

汇算结算退税□   误收退税□   留抵退税□

一、汇算结算、误收税款退税

原完税情况

税种

品目名称

税款所属时期

税票号码

实缴金额

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

合计(小写)

 

 

 

 

申请退税金额(小写)

 

二、留抵退税

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

是□  否□

申请退税前36个月未因偷税被税务机关处罚两次及以上

是□  否□

自2019年4月1日起未享受即征即退、先征后返(退)政策

是□  否□

出口货物劳务、发生跨境应税行为,适用免抵退税办法

是□  否□

连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零的起止时间

 年  月至   

年  月

本期已申报免抵退税应退税额

 

2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额

 

2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额

 

2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额

 

2019年4月至申请退税前一税款所属期全部已抵扣的进项税额

 

本期申请退还的增量留抵税额

 

退税申请理由

     

经办人:          (公章)

               年  月  日      

授权声明

如果你已委托代理人申请,请填写下列资料:

  为代理相关税务事宜,现授权       

            (地址)     

            我我我什么都没做 为本纳税人的代理申请人,任何与本申请有关的往来文件,都可寄于此人。

授权人签章:

申请人声明

   

  本申请表是根据国家税收法律法规及相关规定填写的,我确定它是真实的、可靠的、完整的。

申请人签章:

以下由税务机关填写

受理情况

 

 

 

 

 

受理人:   

              年  月  日

核实部门意见:

  退还方式: 退库□   抵扣欠税□

  退税类型: 汇算结算退税□ 

        误收退税□

        留抵退税□

  退税发起方式:纳税人自行申请□ 

         税务机关发现并通知□

  退(抵)税金额:

  经办人:      负责人:

          年   月   日

税务机关负责人意见:

    签字

    年   月   日(公章)

 《退(抵)税申请表》填表说明
   一、本表适用于办理汇算结算、误收税款退税、留抵退税。
   二、纳税人退税账户与原缴税账户不一致的,须另行提交资料,并经税务机关确认。
   三、本表一式四联,纳税人一联、税务机关三联。
   四、申请人名称:填写纳税人或扣缴义务人名称。如申请留抵退税,应填写纳税人名称。
   五、申请人身份:选择“纳税人”或“扣缴义务人”。如申请留抵退税,应选择“纳税人”。
   六、纳税人名称:填写税务登记证所载纳税人的全称。
   七、统一社会信用代码(纳税人识别号):填写纳税人统一社会信用代码或税务机关统一核发的税务登记证号码。
   八、联系人名称:填写联系人姓名。
   九、联系电话:填写联系人固定电话号码或手机号码。
   十、申请退税类型:选择“汇算结算退税”、“误收退税”或“留抵退税”。
   十一、原完税情况:填写与汇算结算和误收税款退税相关信息。分税种、品目名称、税款所属时期、税票号码、实缴金额等项目,填写申请办理退税的已入库信息,上述信息应与完税费(缴款)凭证复印件、完税费(缴款)凭证原件或完税电子信息一致。
   十二、申请退税金额:填写与汇算结算和误收税款退税相关的申请退(抵)税的金额,应小于等于原完税情况实缴金额合计。
   十三、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,申请退税前36个月未因偷税被税务机关处罚两次及以上,自2019年4月1日起未享受即征即退、先征后返(退)政策,出口货物劳务、发生跨境应税行为,适用免抵退税办法:根据实际情况,选择“是”或“否”。
   十四、连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零的起止时间:填写纳税人自2019年4月税款所属期起,连续六个月(按季纳税的,连续两个季度)增量留抵税额均大于零,且第六个月增量留抵税额不低于50万元的起止时间。
   十五、本期已申报免抵退税应退税额:填写享受免抵退税政策的纳税人本期申请退还的免抵退税额。
   十六、2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额:填写纳税人对应属期抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额;纳税人取得不动产或者不动产在建工程的进项税额不再分2年抵扣后一次性转入的进项税额,视同取得增值税专用发票抵扣的进项税额,也填入本项。
   十七、2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额:填写纳税人对应属期抵扣的海关进口增值税专用缴款书注明的增值税额。
   十八、2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额:填写纳税人对应属期抵扣的解缴税款完税凭证注明的增值税额。
   十九、2019年4月至申请退税前一税款所属期全部已抵扣的进项税额:填写纳税人对应属期全部已抵扣进项税额。
   二十、本期申请退还的增量留抵税额:填写纳税人按照增量留抵税额×进项构成比例×60%计算后的本期申请退还的增量留抵税额。
 进项构成比例=〔2019年4月至申请退税前一税款所属期已抵扣的增值税专用发票(含税控机动车销售统一发票)注明的增值税额+2019年4月至申请退税前一税款所属期已抵扣的海关进口增值税专用缴款书注明的增值税额+2019年4月至申请退税前一税款所属期已抵扣的解缴税款完税凭证注明的增值税额〕÷2019年4月至申请退税前一税款所属期全部已抵扣的进项税额
   二十一、退税申请理由:简要概述退税申请理由,如果本次退税账户与原缴税账户不一致,需在此说明,并须另行提交资料,经税务机关登记确认。
   二十二、受理情况:填写核对接受纳税人、扣缴义务人资料的情况。
   二十三、退还方式:申请汇算结算或误收税款退税的,退还方式可以单选或多选,对于有欠税的纳税人,一般情况应选择“抵扣欠税”,对于选择“抵扣欠税”情况,可以取消该选择,将全部申请退税的金额,以“退库”方式办理。
 申请留抵退税的,可同时选择“退库”和“抵扣欠税”。如果纳税人既有增值税欠税,又有期末留抵税额,按照《国家税务总局关于办理增值税期末留抵税额退税有关事项的公告》(国家税务总局公告2019年第20号)第九条第三项规定,以最近一期增值税纳税申报表期末留抵税额,抵减增值税欠税后的余额确定允许退还的增量留抵税额。
   二十四、退税类型:税务机关依据纳税人申请事项,选择“汇算结算退税”、“误收退税”或“留抵退税”。
   二十五、退税发起方式:纳税人申请汇算结算或误收税款退税的,税务机关选择“纳税人自行申请”或“税务机关发现并通知”;纳税人申请留抵退税的,税务机关选择“纳税人自行申请”。
   二十六、退(抵)税金额:填写税务机关核准后的退(抵)税额。
     
     
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