Announcement of the State Taxation Administration on Tax Collection and Administration Matters Related to Handling End-of-Period Excess Input Value-Added Tax Credit Refunds
Announcement of the State Taxation Administration on Tax Collection and Administration Matters Related to Handling End-of-Period Excess Input Value-Added Tax Credit Refunds
Announcement of the State Taxation Administration on Tax Collection and Administration Matters Related to Handling End-of-Period Excess Input Value-Added Tax Credit Refunds
Announcement of the State Taxation Administration [2025] No. 20
August 22, 2025
In accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Improving the End-of-Period Excess Input Value-Added Tax Credit Refund Policies (Announcement [2025] No. 7, hereinafter referred to as the “Announcement No. 7”), and for the purpose of regulating the handling of end-of-period excess input value-added tax credit refunds (hereinafter referred to as “VAT credit refunds”) business, the following matters concerning tax collection and administration are hereby announced:
1. General VAT taxpayers (hereinafter referred to as “taxpayers”) applying for VAT credit refunds under the Announcement No. 7 shall, during the VAT filing period (hereinafter referred to as the “filing period”) of the following month after meeting the refund conditions, submit the Application Form for Tax Refund (Credit Refund) (see Appendix 1) to competent tax authorities via the electronic tax office or the tax service hall after completing the VAT return for the current period.
2. Where taxpayers export goods or conduct cross-border sales of services or intangible assets that are subject to the exemption, credit, and refund measures, they may declare both the exemption, credit, and refund and apply for the VAT credit refund within the same filing period.
Taxpayers applying for VAT credit refunds whose exports of goods or cross-border sales of services or intangible assets are subject to the exemption, credit, and refund measures shall file the exemption, credit, and refund in a timely manner. Where the amount of export sales eligible for exemption, credit, and refund for the current period is zero, a zero declaration for exemption, credit, and refund shall be made.
3. For taxpayers applying VAT credit refund policies under Announcement No. 7 that require conditions on tax/fee payment credit rating, the applicable credit rating shall be determined as of the time the taxpayer submits the Application Form for Tax Refund (Credit Refund) to the competent tax authority.
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Announcement of the State Taxation Administration [2025] No. 20
August 22, 2025
In accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Improving the End-of-Period Excess Input Value-Added Tax Credit Refund Policies (Announcement [2025] No. 7, hereinafter referred to as the “Announcement No. 7”), and for the purpose of regulating the handling of end-of-period excess input value-added tax credit refunds (hereinafter referred to as “VAT credit refunds”) business, the following matters concerning tax collection and administration are hereby announced:
1. General VAT taxpayers (hereinafter referred to as “taxpayers”) applying for VAT credit refunds under the Announcement No. 7 shall, during the VAT filing period (hereinafter referred to as the “filing period”) of the following month after meeting the refund conditions, submit the Application Form for Tax Refund (Credit Refund) (see Appendix 1) to competent tax authorities via the electronic tax office or the tax service hall after completing the VAT return for the current period.
2. Where taxpayers export goods or conduct cross-border sales of services or intangible assets that are subject to the exemption, credit, and refund measures, they may declare both the exemption, credit, and refund and apply for the VAT credit refund within the same filing period.
Taxpayers applying for VAT credit refunds whose exports of goods or cross-border sales of services or intangible assets are subject to the exemption, credit, and refund measures shall file the exemption, credit, and refund in a timely manner. Where the amount of export sales eligible for exemption, credit, and refund for the current period is zero, a zero declaration for exemption, credit, and refund shall be made.
3. For taxpayers applying VAT credit refund policies under Announcement No. 7 that require conditions on tax/fee payment credit rating, the applicable credit rating shall be determined as of the time the taxpayer submits the Application Form for Tax Refund (Credit Refund) to the competent tax authority.
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