Subsidy for key groups

Project Overview

Declaration conditions

Enterprises that pay value-added tax, surcharges and enterprise income tax;

Employees who meet the conditions will sign a labor contract with a term of more than one year, and social insurance (five insurances) will be paid in accordance with the law. They will be paid normally and their wages will be declared.

Discount amount

Each person can enjoy a tax preferential policy period of up to 36 months with an annual income of 7,800 yuan.

The value-added tax, urban maintenance and construction tax, education surcharge, local child care surcharge and enterprise income tax will be successively reduced.

Can the tax refund be traced back? What is the basis?

The official response from the Beijing State Taxation Administration's 12366 hotline is based on Article 51 of Tax collection and Administration

The content stipulated in Article 51 of the Law on the Administration of Tax Collection is:

Where a taxpayer has paid more tax than the amount due, the tax authority shall immediately refund it upon discovery.

If a taxpayer discovers within three years from the date of tax settlement and payment, they may request the tax authority to refund the overpaid tax and add the interest of the bank deposit for the same period. After the tax authority verifies it in a timely manner, it shall immediately refund.

Where a refund is involved from the state Treasury, it shall be made in accordance with the relevant provisions of laws and administrative regulations on state Treasury management.

Legal basis:

Article 51 of the Law of the People's Republic of China on the Administration of Tax Collection

Where a taxpayer has paid more tax than the amount due, the tax authority shall immediately refund it upon discovery.

If a taxpayer discovers within three years from the date of tax settlement and payment, they may request the tax authority to refund the overpaid tax and add the interest of the bank deposit for the same period. After the tax authority verifies it in a timely manner, it shall immediately refund.

Where a refund is involved from the state Treasury, it shall be made in accordance with the relevant provisions of laws and administrative regulations on state Treasury management.