Why can you get a refund if you don’t belong to the “six major industries”

2022-06-17 0 By

Q: Hello, Miss Mozi!We are a small and micro service enterprise, but do not belong to the six industries in the 14th announcement.May I ask whether we can also apply for refund of tax credits retained by our enterprise?A: Thank you for your question.According to article 1 of the Announcement no. 14 of the Ministry of Finance and the State Administration of Taxation in 2022, eligible small and micro enterprises can apply to the competent tax authorities for refund of incremental tax credits starting from the tax return period in April 2022.Eligible micro enterprises can apply to the competent tax authorities for a lump-sum refund of retained tax credits starting from the tax return period in April 2022;Eligible small enterprises can apply to the competent tax authorities for a lump-sum refund of retained tax credits starting from the Tax return period in May 2022.That is to say, the tax rebate for small and micro enterprises will not be different industries, all small and micro enterprises can apply for tax rebate.