近日,财政部驻北京市财政监察专员办事处、北京市财政局、中国人民银行营业管理部联合发出“关于印发《一般增值税先征后返审核退付工作管理暂行办法》的通知”。通知说,为正确贯彻落实国家对部分行业实行一般增值税先征后返的优惠政策,规范北京地区增值税先征后返的管理工作,根据财政部、国家税务总局的有关文件规定,特制定了《一般增值税先征后返审核退付工作管理暂行办法》(以下简称“管理办法”),请各区县财政局、国库各区县支库、各有关退税单位依照执行。通知明确: 参加资格认定的单位,须按照“管理办法”所规定的要求,持上级主管部门或新闻出版总署计财司相关证明 Recently, the Ministry of Finance in Beijing Office of the Financial Ombudsman, the Beijing Municipal Bureau of Finance, the People’s Bank of China jointly issued by the Department of Business Administration “on the issuance of” General VAT refund after the return of the audit Interim Measures “. The circular said that in order to correctly implement the preferential policies adopted by the state for general VAT retrogression in some industries and regulate the management of VAT retrospectives in Beijing, according to the relevant documents of the Ministry of Finance and the State Administration of Taxation, special regulations The Interim Measures for the Administration of the Examination and Approval of the Return of General VAT after the Initial Collection (hereinafter referred to as the ”Administrative Measures“), please ask the financial departments of all districts and counties, the branches and counties in the various districts and counties of the State Treasury and relevant tax refund units to comply with the relevant provisions. Notice clear: to participate in the accreditation of units, in accordance with the ”Administrative Measures" required by the regulations, the higher authorities or the Press and Publication Administration Department of Finance related proof