1. If taxpayers issue VAT invoices for taxable sales goods, processing, repair and replacement services, sales services, intangible assets and real estate first, the invoice date shall be the invoice date.

2. When a taxpayer sells goods by direct payment, whether the goods are delivered or not, it is the day when he receives the sales payment or obtains the evidence for claiming the sales payment.

3. If a taxpayer sells goods on credit and signs a written contract, it shall be the date of collection agreed in the written contract. The day when the taxpayer sells processing, repair and replacement services, provides services for the taxpayer, receives the sales amount or obtains the evidence for claiming the sales amount.

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. Refund of VAT credit for eligible 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 all the materials provided by the taxpayer are photocopies, it shall be marked as "consistent with the original" and signed.

Legal basis:

Article 1 of the Announcement on Further Strengthening the Implementation of the Tax Refund Policy at the End of VAT Period

Strengthen the tax refund policy for small and micro enterprises at the end of the VAT period, extend the policy scope of monthly full refund of incremental VAT allowance for advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households, the same below), and refund the stock allowance for small and micro enterprises at one time.

(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.