The reporter learned on the 22nd that the Ministry of Finance and the State Administration of Taxation jointly issued an announcement to clarify the relevant policies to further strengthen the implementation of the tax rebate of value-added tax at the end of the period, support the development of small and micro enterprises, manufacturing and other industries, boost the confidence of market subjects and stimulate the vitality of market subjects. The announcement made it clear that we should strengthen the policy of value-added tax retention and tax rebate at the end of the period for large and small micro enterprises, expand the scope of the policy of full monthly refund of value-added tax incremental retention and tax rebate for advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households), and refund the stock retention and tax rebate of small and micro enterprises at one time. According to the announcement, efforts will be made to strengthen the policy of value-added tax rebate at the end of the period for "manufacturing", "scientific research and technical services", "power, heat, gas and water production and supply", "software and information technology services", "ecological protection and environmental governance" and "transportation, warehousing and postal services", Expand the scope of the monthly full refund of value-added tax incremental tax allowance policy for advanced manufacturing industries to eligible manufacturing and other industrial enterprises (including individual industrial and commercial households), and refund the stock tax allowance of manufacturing and other industrial enterprises at one time. The announcement shall go into effect as of April 1, 2022. Financial and tax departments at all levels must attach great importance to the work of retention, credit and tax refund, find out the bottom line, make careful planning, strengthen publicity, cooperate closely and promote as a whole, and return the stock retention and tax refund of micro, small, medium and large enterprises on the basis of taxpayers' voluntary application before April 30, June 30, September 30 and December 31, 2022. The tax department shall, in combination with the application of taxpayers for retention tax rebate, handle the retention tax rebate for taxpayers in a standardized, efficient and convenient manner. (Xinhua News Agency)