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| Announcement of the Ministry of Finance and the State Taxation Administration on Expanding the Scope of Industries to Which the Policy of Refunding Excess Input Value-Added Tax Credits in Full Amount Applies | | 财政部、税务总局关于扩大全额退还增值税留抵税额政策行业范围的公告 |
| (Announcement No. 21 [2022] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2022年第21号） |
| For the purposes of further strengthening the implementation of the policies regarding the refund of excess input value-added tax (“VAT”) credits and concentrate efforts on stabilizing market participants and stabilizing employment, the relevant polices regarding expanding the scope of industries to which the policy of refunding excess input VAT credits in full amount applies are hereby announced as follows: | | 为进一步加大增值税留抵退税政策实施力度，着力稳市场主体稳就业，现将扩大全额退还增值税留抵税额政策行业范围有关政策公告如下： |
| I. The scope of industries to which the policy of refunding excess input VAT credits in full amount applies shall be expanded. The scope of the policy of refunding incremental excess input VAT credits in manufacturing and other industries in full amount on a monthly basis and refunding existing excess input tax credits in a lump sum as prescribed in Article 2 of 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]”) shall be expanded to enterprises (including “individual industrial and commercial households,” here and below) in “wholesale and retail industries”, “agriculture, forestry, animal husbandry and fishery”, “accommodation and catering industry,” “residential services, repair and other service industries,” “education,” “health and social work” and “cultural, sports and entertainment industries” (hereinafter referred to as “wholesale and retail industries and other industries”). | | 一、扩大全额退还增值税留抵税额政策行业范围，将《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）第二条规定的制造业等行业按月全额退还增值税增量留抵税额、一次性退还存量留抵税额的政策范围，扩大至“批发和零售业”、“农、林、牧、渔业”、“住宿和餐饮业”、“居民服务、修理和其他服务业”、“教育”、“卫生和社会工作”和“文化、体育和娱乐业”（以下称批发零售业等行业）企业（含个体工商户，下同）。 |
| (1) Eligible enterprises in wholesale and retail industries and other industries may apply to competent tax authorities for the refund of incremental excess input VAT credits from the tax return filing period of July 2022. | | （一）符合条件的批发零售业等行业企业，可以自2022年7月纳税申报期起向主管税务机关申请退还增量留抵税额。 |
| (2) Eligible enterprises in wholesale and retail industries and other industries may apply to competent tax authorities for the refund of existing excess input tax credits in a lump sum from the tax return filing period of July 2022. | | （二）符合条件的批发零售业等行业企业，可以自2022年7月纳税申报期起向主管税务机关申请一次性退还存量留抵税额。 |
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