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Announcement of the State Taxation Administration on Matters Concerning the Handling of the Refund of End-of-Period 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 End-of-Period 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 end-of-period 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 tax authority having jurisdiction for the 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) It has the tax credit rating of Grade A or Grade B. (二)纳税信用等级为A级或者B级;
(3) It does not fall under the circumstance 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 end-of-period 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 that may be subject to tax exemption, offset and refund application in the current period is zero, the 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 for it.   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 listed in Article XII of this Announcement, the tax authority shall complete the review within ten working days from the date when 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 the circumstance 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 end-of-period excess input tax credit changes due to the filing of a tax return, 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 end-of-period 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 end-of-period 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 end-of-period excess input tax credit, the refundable incremental excess input tax credit shall be determined based on the balance after deducting VAT arrears from the end-of-period 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 to it, 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 end-of-period 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。
...... 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。
 ......

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