Port communicationThe tax bureau wants to refund the excess VAT credit，How much can you take? According to the "Notice on Relevant Tax Policies for the Refund of Overdue Value-Added Tax Credits in Some Industries in 2025" recently issued by the tax bureau，2025At the annual meeting, the end-of-period VAT credits for some industries will be refunded.。Therefore, the editor here would like to explain to you the three issues that everyone is most concerned about.。Question one：Which industries can refund the remaining tax credits at the end of the period?
(1) Advanced manufacturing industries such as equipment manufacturing and modern service industries such as R&D。The industries that will refund the remaining tax credits at the end of the period include advanced manufacturing industries such as equipment manufacturing and modern service industries such as research and development, including special equipment manufacturing industries.、18 major industries including research and experimental development，For detailed information, please refer to the "Industry Catalog for Refund of Value-Added Tax at the End of the Period with Remaining Tax Credit in 2025"。
Taxpayers within the following ranges will become priority targets for tax refunds：1."Made in China 2025" clearly defines the new generation of information technology、High-end CNC machine tools and robots、Aerospace equipment、Marine engineering equipment and high-tech ships、Advanced rail transit equipment、Energy saving and new energy vehicles、Electrical equipment、Agricultural machinery and equipment、new material、10 key areas including biomedicine and high-performance medical devices。
2.High-tech enterprise、Technology-advanced service companies and technology-based small and medium-sized enterprises。(2) The power grid enterprise obtains a power business license (transmission type、All power grid enterprises in the power supply category。Question 2：Conditions that taxpayers who want to refund the ending tax credit must meet. The tax credit rating of the taxpayer who wants to refund the ending tax credit is A or B.。Question three：How to calculate the ending tax credit to be refunded?
(1) The refundable ending tax credit amount = the amount of tax credit applied for by the taxpayer at the end of the previous period × the refund ratio. The refund ratio is calculated according to the following method：1.2014Taxpayers who apply for tax registration before (inclusive) December 31 of the year，The refund ratio is 2025、2025Special invoices for deducted value-added tax in the three years of 2025 and 2025、Customs import VAT special payment form、The proportion of the value-added tax indicated on the tax payment voucher to the total input tax deducted during the same period。
2.2025Taxpayers who apply for tax registration after (inclusive) January 1, 2020，The refund ratio is the special VAT invoice that has been deducted during the actual operating period.、Customs import VAT special payment form、The proportion of the value-added tax indicated on the tax payment voucher to the total input tax deducted during the same period。(2) When the refundable ending tax credit amount does not exceed the ending tax credit amount at the end of 2025，The amount of the ending tax credit that is refunded in the current period is the refundable amount of the ending tax credit that is refundable.。
When the refundable ending tax credit exceeds the ending tax credit at the end of 2025，The amount of the ending tax credit refunded in the current period is the amount of the ending tax credit at the end of 2025.。How much can be refunded for this refund of retained tax credit?，Have you figured it out?
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
