What is the "pay and refund" policy of value-added tax, with specific examples?

If you don’t know, don’t talk nonsense

(1) Forest industry enterprises

Policy basis: With the approval of the State Council, the “Tenth Five-Year Plan” period will now be used to The value-added tax preferential policies for comprehensive utilization products produced and processed by enterprises using residual materials and sub-small fuelwood as raw materials are as follows:

For comprehensive utilization products produced and processed by enterprises using residual materials and sub-small fuelwood as raw materials, in 2005 Before December 31, 2019, the tax department will implement the method of refunding VAT immediately upon collection. Enterprises that produce the above-mentioned comprehensive utilization products should separately calculate the sales volume, output VAT, and input tax of the comprehensive utilization products. If the calculation is not done separately or cannot be accurately calculated, the policy of immediate refund upon collection will not apply.

——"Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Value-Added Tax Policies for Comprehensive Utilization of Export Products Produced and Processed Using Three Residues and Sub-small Firewood as Raw Materials" (Caishui [2001] No. 72 )

(2) Recycled asphalt concrete and cement products

Policy basis: Starting from January 1, 2001, the following goods will be subject to a policy of immediate VAT refund upon collection:

① Recycled asphalt concrete produced by mixing not less than 30% of the waste asphalt concrete in the production raw materials.

② Cement produced by mixing not less than 30% of coal gangue, stone coal, fly ash, bottom slag from coal-burning pots (excluding blast furnace water slag) and other waste residues into the production raw materials.

----"Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policy Issues concerning the Comprehensive Utilization of Certain Resources and Other Products" (Caishui [2001] No. 198)

(3) Domestic waste power generation

Policy basis: Since January 1, 2001, the policy of immediately refunding value-added tax has been implemented for the following goods: electricity produced by using municipal solid waste.

(4) Social Welfare Enterprises

Policy basis:

① Starting from 1994, welfare enterprises should pay value-added tax and business tax in accordance with regulations and law.

② Where the number of people with “four disabilities” accounted for more than 50 of the total number of production personnel, the income derived from the production and sale of goods will be exempt from value-added tax.

③ To reduce or reduce taxes for welfare enterprises, the tax authorities adopt the method of collecting taxes first and then refunding the taxes. That is, welfare enterprises must report truthfully within the prescribed tax period, fill out tax invoices, and pay the tax into the treasury. The tax collection authority will fill out an income return form and return the tax paid to the taxpayer. Excerpted from the Ministry of Finance and the State Administration of Taxation, Guoshui Mingdian [1993] No. 076

④The refund method is: Civil affairs and welfare industrial enterprises shall truthfully apply for tax within ten days of the expiration of each tax period and fill in a tax invoice. To pay taxes, the county-level tax authorities will fill out an "Income Refund Form" and refund all the taxes paid to the taxpayers.

⑤For social welfare industrial enterprises whose resettled "four disabled" persons account for more than 35% of the enterprise's production staff but less than 50%, the value-added tax taxable goods produced and sold by them shall not exceed the items listed in Article 3 of this notice. In addition, if a loss occurs, some or all of the value-added tax collected can be refunded, and the specific proportion is limited to no loss. The refund method is: the enterprise first pays taxes in accordance with regulations. If it suffers losses throughout the year, it shall submit an application to the local tax authority at the end of the year, and the county-level tax authority will approve the refund. Excerpted from Guoshuifa [1994] No. 155 of the State Administration of Taxation

⑥ Welfare enterprises that produce and sell goods that are subject to consumption tax shall not be exempted from value-added tax or consumption tax. The goods subject to consumption tax specifically include cigarettes, wine, alcohol, cosmetics, skin care and hair care products, precious jewelry and jade, firecrackers and fireworks, gasoline, diesel, automobile tires, motorcycles, and cars.

----Excerpted from the Ministry of Finance and the State Administration of Taxation Guoshui Mingdian [1993] No. 076

⑦ Civil welfare enterprises that are small-scale taxpayers can apply for The levy rate of 6 is to refund the tax paid.

----Excerpted from the State Administration of Taxation Guoshuifa [1994] No. 155

⑧The Ministry of Finance and the State Administration of Taxation "Notice on Taxation Issues for Welfare Enterprises and School-run Enterprises" The preferential tax policies for welfare enterprises stipulated in [(94) Cai Shui Zi No. 003] and the "Notice on the Collection of Turnover Tax by Civil Welfare Enterprises" [Guo Shui Fa [1994] No. 155] will continue from January 1, 2000 implement.

----Excerpted from the Ministry of Finance and the State Administration of Taxation Caishuizi [2000] No. 35

(5) Software products

Policy basis:

① From June 24, 2000 to the end of 2010, for general VAT taxpayers who sell self-developed and produced software products, after VAT is levied at the legal rate of 17, their actual VAT burden will be For portions exceeding 3, the policy will be refunded immediately upon collection.

General value-added tax payers who convert imported software and other localization modifications and then sell it to foreign countries can enjoy the preferential tax policy of tax refund immediately in accordance with the relevant regulations on self-developed and produced software products. .

Localization transformation refers to the redesign, improvement, and conversion of imported software. Imported software that is simply transformed into Chinese characters and then sold is not included.

The value-added tax refund method is not applicable to software products exported by enterprises for self-operation or entrusted or sold to exporting enterprises.

② For small-scale taxpayers who are manufacturing enterprises, the production and sales of computer software are calculated and paid at a tax rate of 6; for small-scale taxpayers that are commercial enterprises, the sales of computer software are calculated and paid at a tax rate of 4 Value-added tax, and the tax authorities can issue special value-added tax invoices based on different collection rates.

③ For software products sold together with computer networks, computer hardware, machinery and equipment, etc., sales should be calculated separately. If the calculation is not done separately or the calculation is unclear, value-added tax will be levied according to the applicable tax rate for computer networks or computer hardware and machinery and equipment, and no tax refund will be given.

④ No confirmation letter is required and the total investment is not required for the self-use equipment imported by recognized software manufacturers, as well as the technology (including software) and accessories and spare parts imported with the equipment in accordance with the contract. , except for the commodities listed in the "Catalogue of Imported Commodities Not Exempted from Duty Free for Foreign Investment Projects" and the "Catalogue of Imported Commodities Not Exempted from Duty Free for Domestic Investment Projects" stipulated in the State Council's Guofa [1997] No. 37 Document, they are exempt from tariffs and value-added import links. Tax.

⑤ When a general VAT taxpayer sells computer software and integrated circuits (including monocrystalline silicon wafers) and sells other goods at the same time, it is difficult to separately account for the input of computer software and integrated circuits (including monocrystalline silicon wafers). The amount of input tax to be apportioned shall be determined based on the actual cost or sales revenue ratio of the development and production of computer software and integrated circuits (including monocrystalline silicon wafers).

——"Notice of the Ministry of Finance, State Administration of Taxation, and General Administration of Customs on tax policy issues related to encouraging the development of the software industry and integrated circuit industry" (Caishui [2000] No. 25)

( 6) Integrated circuit products

Policy basis:

① From June 24, 2000 to the end of 2010, general VAT taxpayers are required to sell self-produced integrated circuit products (Including monocrystalline silicon wafers), after the value-added tax is levied at the statutory tax rate of 17, the actual tax burden exceeding 6 will be subject to an immediate refund policy. The refunded tax will be used by the enterprise to research and develop integrated circuit products and expand reproduction. It will not be regarded as taxable income for corporate income tax, and no corporate income tax will be levied.

Integrated circuit products refer to products that integrate electrical components on a semiconductor single chip and ceramic substrate through specific processing, package them in a shell, and perform specific circuit or system functions.

Single crystal silicon wafer is a semiconductor silicon material in a single crystal state.

② The VAT refund method is not applicable to integrated circuit products exported by enterprises for self-operation or entrusted or sold to exporting enterprises.

③ For recognized integrated circuit manufacturing enterprises to introduce integrated circuit technology and complete sets of production equipment, individually imported integrated circuit special equipment and instruments, except for the "Foreign Investment" stipulated in the State Council Guofa [1997] No. 37 Except for the commodities listed in the Catalog of Imported Commodities Not Exempted from Duty-Free Projects and the Catalog of Imported Commodities Not Exempted from Duty-Free Domestic Investment Projects, they are exempt from customs duties and import value-added tax.