Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies
Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies
Announcement of the State Taxation Administration on Tax Administration Matters Related to the Further Stepping up of the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies
Announcement of the State Taxation Administration [2022] No.4
March 22, 2022
In order to duly implement the decision and arrangement of the CPC Central Committee and the State Council to make the refund of excess input value-added tax credits (hereinafter referred to as "VAT credits")on a large scale, pursuant to the requirements set forth in the Government Work Report and in accordance with the Announcement of Ministry of Finance and the State Taxation Administration to Further Step up the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies (Announcement of the Ministry of Finance and the State Taxation Administration [2022] No.14, hereinafter referred to as “Announcement No. 14”), the relevant matters are hereby announced as follows to facilitate the service of the refund of VAT credits (hereinafter referred to as "VAT credit refund") to taxpayers:
I.
......
Announcement of the State Taxation Administration [2022] No.4
March 22, 2022
In order to duly implement the decision and arrangement of the CPC Central Committee and the State Council to make the refund of excess input value-added tax credits (hereinafter referred to as "VAT credits")on a large scale, pursuant to the requirements set forth in the Government Work Report and in accordance with the Announcement of Ministry of Finance and the State Taxation Administration to Further Step up the Application of End-of-Period Excess Input Value-Added Tax Credit Refund Policies (Announcement of the Ministry of Finance and the State Taxation Administration [2022] No.14, hereinafter referred to as “Announcement No. 14”), the relevant matters are hereby announced as follows to facilitate the service of the refund of VAT credits (hereinafter referred to as "VAT credit refund") to taxpayers:
I.
......