What information and procedures are required to apply for a turnover tax refund?

Information and procedures required for turnover tax refund application. Notice on various types of materials that should be submitted for turnover tax reduction, exemption and refund application. In order to facilitate taxpayers to handle turnover tax reduction, exemption and refund tax matters, the city's turnover tax reduction and exemption shall be standardized. Tax refund management, in accordance with the State Administration of Taxation's "Tax Reduction and Reduction Management Measures (Trial)" (Guo Shui [2005] No. 129) and the relevant documents on turnover tax reduction and exemption, as well as the actual situation of turnover tax management in our city, taxpayers are now required to apply The various types of information required for various types of tax exemptions and refunds are notified as follows:

Value-added tax:

General information required to be submitted (the following information must be stamped with the official seal of the company on the copy, Copies and various reports are required to be on A4 paper):

1. Copies of tax registration certificate and business license.

2. Taxpayer’s application approval form for tax reduction or exemption.

3. Corporate financial accounting statements.

4. Copies of corporate identity cards, financial personnel (tax handlers) identity cards and accounting qualification certificates.

5. The following are other materials required for approval of classified and itemized value-added tax exemptions:

(1) Application for value-added tax exemption for waste material recycling enterprises

1. Bank account opening license; ?

2. Land use certificate, house ownership certificate or lease contract (copy) of the business premises and storage site; ?

3. Recycling Resident ID cards (copies) of the legal representative and financial accounting personnel of the business unit.

(2) Application for VAT exemption on feed products

1. Feed production enterprise

(1) Feed enterprise registration certificate, additive premixed feed production license The original and copy of the certificate;

(2) Enterprises that produce compound premixes should provide any two types of trace elements, vitamins, amino acids and non-nutritional additives that are suitable for the production of compound premixes or Copies of purchase invoices for two or more types of components and carriers or diluents;

(3) Inspection report issued by a feed product testing agency recognized by the Provincial State Taxation Bureau. Meal products such as bran, distiller's grains, grass feed, rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other single bulk feeds do not need to be tested.

Samples for feed inspection should be taken by the testing agency together with the competent national taxation authority where the enterprise is located.

2. Feed operating enterprises

When commercial enterprises or self-employed individuals apply for tax exemption when operating feed products, they should also submit a certificate issued by the provincial feed quality inspection agency that the feed products of the supplier are qualified. Copy of the certificate (except those dealing in bran, distiller's grains, grass feed, rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products in a single bulk feed that do not require testing).

(3) Application for value-added tax reduction or exemption by state-owned grain enterprises

1. When state-owned grain purchase and sales enterprises apply for tax exemption, they also need to provide the following information to the competent national tax authorities:

(1) "Application Form for Value-Added Tax Exemption for State-owned Grain Purchase and Sales Enterprises in Gansu Province" (the form is the same as the attachment of document No. 36 of the Provincial Department of Finance, the Provincial State Taxation Bureau, and the Provincial Grain Bureau);

(2) The original and copy of the grain enterprise business license or grain enterprise purchase and storage certificate (the original shall be returned after verification by the competent state taxation authority, and the copy shall be signed by the enterprise.);

(3) Valid certificate or document of the current year’s grain purchase and storage plan issued by the government or grain department.

2. Other grain enterprises selling military grain, disaster relief grain, reservoir immigration rations, subsidized grain for returning farmland to forest and grassland, as well as units selling government reserve edible vegetable oil should submit the " Taxpayer Tax Reduction and Reduction Application Approval Form" and provide the following information:

(1) Proof of sales of military grain, that is, "Military Food Stamps" issued by the military when purchasing grain, "Military Rice and Wheat Flour Sales" Relevant vouchers such as "certificate", military grain outgoing statements;

(2) Original documents of the people's government at or above the county level (inclusive) based on the sale of disaster relief grains, reservoir immigration rations, and conversion of farmland to forest and grassland subsidy grains and a copy;

(3) The original and copy of the reserve plan and sales order issued by the provincial government on which the government reserves edible vegetable oil is sold.

(4) Application for VAT exemption from agricultural production materials

When taxpayers operating agricultural production materials apply for tax exemption, fertilizer and pesticide production enterprises must also provide fertilizers to the competent national tax authorities , The original and copy of the business license for pesticide production.

(5) Management of VAT exemption and refund for comprehensive resource utilization products

1. Enterprises that comprehensively utilize resources should submit the following information when applying for qualifications to enjoy preferential VAT policies:

When a resource comprehensive utilization enterprise applies to enjoy the preferential value-added tax policy, it must also provide a legally valid inspection report or document issued by the Gansu Provincial Building Materials Product Quality Supervision and Inspection Station or other relevant appraisal agency and a comprehensive resource utilization product certification. Original and photocopy.

2. Comprehensive resource utilization enterprises should submit the following materials when applying for refund of value-added tax:

(1) Written report on application for immediate refund;

(2) Recognition documents for tax exemption qualifications or "Taxpayer Tax Reduction and Reduction Application Approval Form";

(3) "VAT Refund Application Approval Form" (Appendix 2);

(4) A copy of the VAT payment receipt.

(6) Application for VAT refund on software and integrated circuit products

1. When software and integrated circuit product manufacturing enterprises apply for VAT refund, they must also submit the annual review conclusion (that year Annual review conclusions are not required for certification). Software product manufacturers should also provide the originals and copies of the "Software Enterprise Certification Certificate" and "Software Product Registration Certificate". Integrated circuit product manufacturers should also provide the original "Integrated Circuit Product Appraisal Certificate" and copies.

The above information shall be provided when applying for tax refund for the first time in a year, and may no longer be provided in subsequent months of the year.

2. When software and integrated circuit product manufacturers apply for VAT refund, they should also provide the following information:

(1) Written report of the enterprise applying for immediate VAT refund;

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(2) Value-added tax excess tax burden calculation data;

(3) "Gansu Province Value-Added Tax Refund Application Approval Form" (Appendix 2);

( 4) A copy of the VAT payment receipt.

(7) Civil Affairs Welfare VAT Refund Application

1. Civil Affairs Welfare Industrial Enterprises should submit the following information when applying for qualifications to enjoy VAT preferential policies:

(1) Civil welfare enterprise approval form;

(2) Original and copy of social welfare enterprise certificate;

(3) Enterprise basic information table, work arrangement table for disabled employees, Company employee salary schedule, profit distribution and use report, and list of disabled employees.

2. Civil welfare industrial enterprises should submit the following materials when applying for VAT refund:

(1) "VAT Refund Application Form for Civil Affairs Welfare Enterprises and School-run Enterprises" ( For the form, see Notice No. 015 [1994] of Gan Guoshui Zhengfa [1994]);

(2) A copy of the VAT payment note.

Vehicle purchase tax:

1. "Uniform Motor Vehicle Sales Invoice" tax declaration form;

2. Proof of vehicle owner's identity:

(1). Mainland residents, provide the Mainland’s “Resident Identity Card” (including proof of residence and temporary residence) or “Resident Household Registration Book” or military (including armed police) identity certificate;

(2). Hong Kong and Macau Residents of the Special Administrative Region and Taiwan area must provide proof of identity and residence for entry;

(3). Foreigners must provide proof of identity and residence for entry;

(4). Organizational structure, provide "Organization Code Certificate".

3. Proof of vehicle price

(1). If you purchase a vehicle within the country, provide a unified invoice (invoice copy and tax declaration copy) or a valid certificate;

(2 ). To import vehicles for self-use, provide a "Special Payment Book for Customs Duties", "Special Payment Book for Customs Collection of Consumption Tax" or a "Certificate of Tax Exemption" from the Customs.

4. Vehicle Certificate of Conformity

(1). For domestically produced vehicles, provide the complete vehicle factory certificate (hereinafter referred to as the certificate);

(2). To import vehicles, provide the "Goods Import Certificate from the Customs of the People's Republic of China" or the "Notice of the Entry (Exit) and Obtaining (Cancellation) License Plate of Vehicles Supervised by the Customs of the People's Republic of China" or the "Confiscation of Smuggled Cars and Motorcycles" Vehicle Certificate".

5. Vehicles owned by foreign embassies, consulates and international organizations in China must provide organizational certificates;

6. Vehicles used by diplomats for their own use must provide identity certificates issued by the diplomatic department;

7. For vehicles included in the military weapons and equipment ordering plan of the Chinese People's Liberation Army and the Chinese People's Armed Police Force, proof of the ordering plan must be provided;

8. Non-transportation vehicles with fixed devices For vehicles, please provide 5-inch color photos of the interior and exterior of the vehicle;

9. For other vehicles, please provide approval documents from the State Council or the taxation department of the State Council.

10. Other information required by the tax authorities

Foreign-related enterprise income tax:

1. Confirmation of the qualification of foreign-related enterprises to enjoy income tax exemption

1. Taxpayer’s written application report

2. Copy of approval certificate from the foreign trade department

3. Copy of industrial and commercial business license

4. Enterprise contract (Articles of Association) ) Copy

5. Copy of the National Taxation Tax Registration Certificate

6. Other information required by the tax authorities

2. Approval for income tax reduction and exemption for foreign-related enterprises

1. Taxpayer’s written application report

2. "Approval Form for enjoying preferential income tax policies for foreign-invested enterprises and foreign enterprises"

3. Approval from the foreign trade department Copy of certificate

4. Copy of industrial and commercial business license

5. Copy of capital verification report

6. Copy of annual audit report

7. Copies of the advanced technology enterprise confirmation and assessment approval documents and certificates from the foreign economic and trade department

8. Copies of the "Tax Registration Certificate" of the national taxation department

9. Other information required by the tax authorities