According to the tax law, value-added tax is divided into general taxpayers and small-scale taxpayers, and the management and taxation methods of the two types of taxpayers are quite different.

2. Confirmation of output tax and input tax

(1) Whether the confirmation of the sales revenue of the enterprise is true, accurate and timely.

(2) Whether the identified sales behavior accurately calculates the tax payment.

(3) Whether the input tax of non-taxable items is transferred out.

3. Use of invoices

(1) Does the issuance and use of VAT invoices comply with relevant regulations?

(2) Whether the invoice issuance is consistent with the real purchase and sale business.

(3) Whether the use of special bills such as agricultural product purchase invoices is standardized.

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.