Scope of immediate refund of VAT:
(1) Comprehensive utilization of resources products and services
Preferential content: taxpayers selling comprehensive utilization of self-produced resources Comprehensive utilization of products and provision of resources and services can enjoy the VAT refund policy upon collection. There are four levels of tax refund: 30%, 50%, 70% and 100%.
(2) Aircraft repair and maintenance services
For aircraft maintenance services, the portion of the actual VAT tax burden exceeding 6% will be refunded immediately upon collection.
(3) Value-added tax preferential treatment for software products
1. General VAT taxpayers who sell self-developed and produced software products will be charged VAT at the basic tax rate and add value to the software products. The portion of the actual tax burden exceeding 3% will be subject to an immediate refund policy.
Immediate tax refund amount = current software product value-added tax payable - current software product sales × 3%
Tips for software development services, software consulting services, software maintenance services, For software testing services, the applicable tax rate is 6%.
2. General taxpayers of value-added tax who localize imported software products and then sell them abroad can enjoy the prescribed VAT refund policy upon collection.
3. Embedded software
Embedded software can enjoy instant refund, but does not include sales of hardware and machinery and equipment.
Sales of hardware and machinery and equipment are calculated based on similar prices to yourself or other taxpayers. There is no need for similar prices to constitute the taxable price.
Package price = cost of computer hardware and equipment × (1+10%)
The costs of embedded software products and computer hardware and equipment should be calculated separately, otherwise you will not be entitled to the benefits. this policy.
(4) Animation Industry
From May 1, 2018 to December 31, 2020, animation companies that are general taxpayers of value-added tax will sell animations independently developed and produced by them. For software, after VAT is levied at the basic rate, the portion of the actual VAT tax burden exceeding 3% will be subject to an immediate refund policy.
(5) Placement of Disabled Persons
Units and individual industrial and commercial households that place disabled persons shall, according to the number of disabled persons placed by the taxpayer, be subject to a limit of VAT refund upon collection and refund - on a monthly basis Four times the minimum wage is determined.
(6) Gold futures trading
Shanghai Futures Exchange members and customers who sell standard gold through the Shanghai Futures Exchange, and physical delivery occurs but does not leave the warehouse, are exempt from value-added tax;
If physical delivery occurs and has been shipped out of the warehouse, the tax authorities will issue special value-added tax invoices based on the actual delivery price, and implement the policy of refunding the value-added tax as soon as it is collected. At the same time, the city maintenance and construction tax and education tax will be exempted. Additional fee.
(7) Platinum trading
1. Imported platinum is exempt from import value-added tax.
2. Domestic platinum production enterprises also implement a VAT refund policy for self-produced and self-sold platinum.
(8) Pipeline transportation services
General taxpayers who provide pipeline transportation services shall implement a VAT refund policy for the part where the actual VAT tax burden exceeds 3%.
(9) Financial leasing and sale-leaseback services for tangible movable assets
General taxpayers among the pilot taxpayers who have been approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in financial leasing business, provide For tangible movable property financial leasing services and tangible movable property financing sale and leaseback services, the VAT refund policy will be implemented for the portion of the actual VAT tax burden exceeding 3%.
(10) Wind power generation
Since July 1, 2015, taxpayers selling self-produced power products produced by wind power will be refunded 50% of the value-added tax upon collection. % policy.
Legal basis:
"Tax Collection and Management Law of the People's Republic of China"
Article 1 is to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.
Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.
Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.
Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.
Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.