Article 5 When R&D institutions enjoy the tax refund policy for purchasing domestic equipment, they should handle the tax refund filing procedures for purchasing domestic equipment with the following materials when handling the tax refund for the first time:
(1) Certification materials of R&D institutions that meet the requirements of Articles 1 and 2 of Caishui [20 16] 12 1;
(2) Fill in the true and complete export tax refund (exemption) filing form (attachment 1), in which "tax refund account number" must be filled in by selecting one of the bank accounts registered for tax;
(3) Other materials required by the competent tax authorities.
Before the promulgation of these measures, the tax refund for purchasing domestic equipment has been handled, and it is not necessary to handle the tax refund for purchasing domestic equipment.
Article 9 The reporting period of tax refund for R&D institutions purchasing domestic equipment is the reporting period of value-added tax from the following month 1 to April 30th of the following year (subject to the date of invoice issuance). If it fails to declare within the time limit, the competent tax authorities will no longer accept the tax refund declaration for the purchase of domestic equipment by R&D institutions.
In 20 16, the time limit for filing tax refund for purchasing domestic equipment by R&D institutions was extended to the time limit for filing value-added tax before June 30, 20 17.
Article 10 A registered R&D institution shall, within the period of tax refund declaration, apply to the competent tax authorities for the tax refund for the purchase of domestic equipment with the following materials:
(1) Tax refund declaration form for goods purchased for personal use (Annex 2);
(2) Purchase contract of domestic equipment;
(3) Special VAT invoices, or ordinary VAT invoices issued within 20 16 1 from the date of promulgation of these Measures;
(4) Other materials required by the competent tax authorities.
The above-mentioned special VAT invoices are all certified or confirmed by the VAT invoice selection confirmation platform.