1. About stock tax allowance and incremental tax allowance. Allowable refund of tax allowance is calculated according to the balance of tax allowance, including incremental tax allowance and stock tax allowance;

2. Provisions on investment proportion. In order to simplify the operation and reduce the taxpayer's accounting burden, the new tax rebate policy does not distinguish between stock tax rebate and incremental tax rebate, and all set a unified investment proportion. At the same time, the calculation range is the same as the old policy, and the unified setting is 2065438+April 2009 to 1 before applying for tax refund.

Second, analyze the details

The formula for calculating the amount of tax refund is: allowable incremental tax allowance = incremental tax allowance × input composition ratio × 100%. Allowable refundable inventory tax allowance = inventory tax allowance × input composition ratio × 100%.

3. When do you declare the tax refund?

1. Micro-enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from April 2022;

2. Small enterprises can apply to the competent tax authorities for a one-time refund of the stock allowance from the tax declaration period in May 2022;

3. Medium-sized enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in July 2022.