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Announcement of the State Administration of Taxation on Tax Collection Administration Matters Concerning the Expansion of the Industry Scope of the Policy for Refunding Excess Input Value-Added Tax Credits in Full Amount [Effective]
国家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有关征管事项的公告 [现行有效]
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Announcement of the State Administration of Taxation on Tax Collection Administration Matters Concerning the Expansion of the Industry Scope of the Policy for Refunding Excess Input Value-Added Tax Credits in Full Amount  

国家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有关征管事项的公告

(Announcement No. 11 [2022] of the State Taxation Administration) (国家税务总局公告2022年第11号)

For the purpose of thoroughly implementing the decisions and arrangements of the CPC Central Committee and the State Council on the large-scale refund of value-added tax (“VAT”) credits, in accordance with the provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on Expanding the Industry Scope of the Policy for Refunding Excess Input Value-Added Tax Credits in Full Amount (Announcement No. 21 [2022] of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as Announcement No. 21), the relevant matters concerning administration of tax collection are hereby announced as follows: 为深入贯彻落实党中央、国务院关于实施大规模增值税留抵退税的决策部署,按照《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》(财政部 税务总局公告2022年第21号,以下称21号公告)的规定,现将有关征管事项公告如下:
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