新政策下高校采购国产设备增值税退税实务

摘要

The background and content of the new VAT (value-added tax)refund policy for the domestic equipment procurement by research institutions are deeply interpreted,and the comprehensive use and the existing VAT refund regulations and policies are analyzed.The complete process from the prophase declaration to the follow-up tax refund is sorted out,which reflects the current development situation of China's tax laws, and provides practical references for universities and other R&D institutions.%深入解读了研发机构采购国产设备增值税退税新政策的背景和内容,综合沿用与现行的增值税退税法规政策,梳理出从前期、申报到后续的完整退税流程,反映了我国税法承前启后的发展现状,为高校等研发机构提供实际参考.