Tax refund conditions for small and micro enterprises

Tax refund conditions for small and micro enterprises:

1, with a tax credit rating of A or B;

2. There is no fraudulent tax refund, fraudulent export tax refund or false issuance of special VAT invoices 36 months before applying for tax refund;

3. Not being punished by the tax authorities for tax evasion more than twice within 36 months before applying for tax refund;

4. Since April 2009 1, 2065438, you have not enjoyed the policies of "refund on demand" and "refund after collection".

Second, analysis

For qualified small and micro enterprises, the stock tax allowance will be refunded in one lump sum, the conditions for incremental tax refund will be relaxed, and the proportion of incremental tax allowance refund will be increased from 60% to 100%, that is, all tax allowances will be refunded. At the same time, give priority to small and micro enterprises in the progress of tax refund, and refund the tax allowance for small and micro enterprises in one lump sum before the end of June.

Third, the criteria for the identification of small and micro enterprises?

Through the employees, operating income, total assets and other indicators, combined with specific industry characteristics. Small and micro enterprises have different recognition standards in different industries, including agriculture, forestry, animal husbandry and fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and management, property management, leasing and business services.