May 18, 2022 05:35 PM (GMT+8) · EqualOcean
The Ministry of Finance and the State Administration of Taxation issued simultaneous notices, According to Item 2 of Article 2 of the announcement of the Ministry of Finance and the State Administration of Taxation on Further Strengthening the implementation of the tax rebate policy of value-added tax at the end of the period (Announcement No. 14 of 2022 of the Ministry of Finance and the State Administration of Taxation, hereinafter referred to as Announcement No. 14 of 2022), the "qualified large enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of stock tax rebate from the tax declaration period in October 2022" is adjusted to "Qualified large enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in June 2022". Before June 30, 2022, based on the voluntary application of taxpayers, the stock tax allowance of large enterprises will be refunded in a centralized manner.

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