Notice on the Refund of the VAT at the End of the Period of Value-added Tax for Procurement Equipment of Integrated Circuit Enterprises

Beijing, Tianjin, Inner Mongolia, Dalian, Shanghai, Jiangsu, Anhui, Xiamen, Hubei, Shenzhen, Chongqing, Guangdong Province (autonomous regions, municipalities directly under the Central Government, separately listed cities) Financial Department (bureau), State Taxation Bureau, Ministry of Finance in Beijing, Tianjin, Inner Mongolia, Dalian, Shanghai, Jiangsu, Anhui, Xiamen, Hubei, Shenzhen, Chongqing, Guangdong Province (autonomous regions, municipalities directly under the Central Government, separately listed cities) Financial Ombudsman's Office:

In order to implement the “Circular of the State Council on Printing and Distributing Certain Policies to Further Encourage the Development of the Software Industry and the Integrated Circuit Industry” (Gufa [2011] No. 4), to address the issue of the use of VAT input tax due to purchasing equipment of major IC project companies, Decided to refund the value-added tax at the end of the VAT arising from the purchase of equipment. The relevant matters are hereby notified as follows:

1. For the integrated circuit major project companies approved by the state (see the attached list for the specific list), the value-added tax at the end of the period due to purchase of equipment (hereinafter referred to as purchase equipment deduction tax amount) is allowed to be refunded. The purchased equipment shall belong to the scope of fixed assets as stipulated in Paragraph 2 of Article 21 of the "Implementation Rules of the Provisional Regulations of the People's Republic of China on VAT".

II. Calculation of the Allowable Return Taxes for Purchased Equipment When the input tax for the equipment purchased in the current period is greater than the “deductible tax at the end of the period” of the current VAT tax return, the tax refund for purchase equipment that is allowed to be refunded in the current period is the tax at the end of the period. If the input tax of the enterprise's current purchase equipment is less than the “end-of-period tax deductible tax” of the current year's VAT tax return, the tax deductible for the purchased equipment for the current period shall be the input tax for the equipment purchased in the current period.

The input tax amount for equipment purchased in the current period refers to the amount of the value-added tax invoice that the company has obtained according to the current regulations and that can be deducted in the current period or the Customs import value-added tax special payment book (limited to January 1, 2009 and later). VAT amount.

III. Application for and Reimbursement of Taxes Refunded for Purchasing Equipment (1) An enterprise shall apply to the competent tax authority to refund the purchase-equity equipment tax credit within 10 working days after the end of the monthly reporting period.

After receiving the application from the enterprise, the competent taxation authority shall verify whether the special value-added tax invoice provided by the company or the customs-issued import value-added tax payment certificate meets the existing policy requirements. The name of the equipment indicated by the taxation authority is consistent with the equipment actually purchased by the enterprise. Whether the refund of purchase equipment is correct. After the audit is correct, it shall be examined and approved by the tax authorities at the county (district, city) level.

(2) In the month when the enterprise receives the tax refund, the tax refund shall be transferred from the VAT input tax amount. If it is not transferred, it shall bear the corresponding legal responsibility in accordance with the relevant provisions of the "Law of the People's Republic of China on Tax Collection and Management."

(3) When an enterprise first applies for returning the purchased equipment to the deduction tax amount, it may leave the purchased equipment formed since 2009 to offset the tax amount and apply for a refund in accordance with the aforesaid regulations.

4. The returned tax for purchased equipment will be shared by the central and local governments in accordance with the current share of VAT.

5. This notice shall be implemented as of November 1, 2011.

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