Tax refund on demand refers to a kind of tax preference that the tax paid in accordance with the provisions of the tax law is partially or completely returned to the taxpayer by the tax authorities when the tax is levied. It belongs to the category of tax refund together with export tax refund and investment tax refund, and its essence is a special way of tax reduction and exemption.

Tax refund ratio:

First, the quota is refunded. In one case, people who enjoy this preferential treatment can find jobs for the disabled, and they can get a tax refund of four times the local monthly minimum wage according to the number of disabled people.

Second, a full refund. There are two situations, one is gold futures trading, not platinum trading. To enjoy these two benefits, we should pay attention to the preconditions in the documents.

Third, retreat in proportion. In the three cases, the value-added tax of new wall materials and wind power generation is 50%, while the tax rebate rate of resources comprehensive utilization products is different due to different resource utilization. You can check the documents and download the product catalog comparison application.

Fourth, excessive tax refund. There are five situations. They are tangible movable property financial leasing, animation enterprises, aircraft maintenance, pipeline transportation and software products. As long as the actual tax burden exceeds a certain percentage, it will be refunded. Aircraft maintenance is levied and refunded when the actual tax burden exceeds 6%, and the rest is levied and refunded when it exceeds 3%.

Accounting entries:

Debit: bank deposit,

Loans: other income.