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Announcement of the Ministry of Finance and the State Taxation Administration on Further Accelerating the Progress of Implementation of the Policies Regarding the Refund of Term-End Excess Input Value-Added Tax Credits
[Effective]
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财政部、税务总局关于进一步加快增值税期末留抵退税政策实施进度的公告
[现行有效]
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【法宝引证码】
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| Announcement of the Ministry of Finance and the State Taxation Administration on Further Accelerating the Progress of Implementation of the Policies Regarding the Refund of Term-End Excess Input Value-Added Tax Credits | | 财政部、税务总局关于进一步加快增值税期末留抵退税政策实施进度的公告 |
| (Announcement No. 17 [2022] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2022年第17号） |
| For the purposes of unleashing the benefits of policies regarding large-scale refund of excess input value-added tax (“VAT”) credits as soon as possible, and maximizing the policy effects in helping market participants in tiding over difficulties, the relevant policies on further accelerating the progress of implementation of the policies regarding the refund of term-end excess input VAT credits are hereby announced as follows: | | 为尽快释放大规模增值税留抵退税政策红利，在帮扶市场主体渡难关上产生更大政策效应，现将进一步加快增值税期末留抵退税政策实施进度有关政策公告如下： |
| I. The progress of implementation of the policies regarding the refund of excess input tax credits for micro and small enterprises shall be accelerated. In accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Further Strengthening the Implementation of the Policies Regarding the Refund of Term-End Excess Input Value-Added Tax Credits (Announcement No. 14 [2022], MOF and STA, hereinafter referred to as the “Announcement No. 14 [2022]”), the refund of excess input tax credits for micro and small enterprises shall be handled without delay, the progress of tax refund shall be accelerated on the basis of voluntary application by taxpayers, and the policy of refunding in a centralized manner existing excess input tax credits to micro enterprises and to small enterprises respectively before April 30, 2022, and before June 30, 2022 shall be vigorously implemented. | | 一、加快小微企业留抵退税政策实施进度，按照《财政部 税务总局关于进一步加大增值税期末留抵退税政策实施力度的公告》（财政部 税务总局公告2022年第14号，以下称2022年第14号公告）规定，抓紧办理小微企业留抵退税，在纳税人自愿申请的基础上，加快退税进度，积极落实微型企业、小型企业存量留抵税额分别于2022年4月30日前、6月30日前集中退还的退税政策。 |
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