For qualified small and micro enterprises, the stock tax allowance will be refunded in one lump sum, the conditions for incremental tax refund will be relaxed, and the proportion of incremental tax allowance refund will be increased from 60% to 100%, that is, all tax allowances will be refunded. At the same time, give priority to small and micro enterprises in the progress of tax refund, and refund the tax allowance for small and micro enterprises in one lump sum before the end of June. Strengthen the manufacturing VAT deduction and tax refund policy. Previously, incremental tax credits for advanced manufacturing industries were fully refunded on a monthly basis. This time, the scope will be extended to all manufacturing industries, as well as scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental management, transportation, warehousing and postal services, and the stock tax credits of these industries will be refunded in one lump sum before the end of this year.

I. Conditions for tax credit and refund at the end of VAT period:

1. VAT deduction and refund for eligible major integrated circuit projects.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Implement VAT credit for qualified large passenger aircraft and new regional aircraft.

Second, taxpayers should know:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.

3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If the information provided by the taxpayer is a copy, it shall be marked as "consistent with the original" and signed.

Legal basis: Announcement on Further Strengthening the Implementation of VAT Terminal Refund Policy Article 1 Strengthen the VAT Terminal Refund Policy for Small and Micro Enterprises, and extend the policy scope of monthly full refund of incremental VAT in advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households, the same below), and return the VAT in one lump sum. (1) Eligible small and micro enterprises may apply to the competent tax authorities for refunding the incremental tax allowance from April 2022, when they declare the tax period. Before 65438+February 3, 20221,the tax refund conditions shall be implemented in accordance with the provisions of Article 3 of this announcement. (2) Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits during the tax declaration period in April 2022; Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.