How can governments legally and easily inject liquidity into the services sector? By means of tax credits on the basis of the GST/ VAT framework

In my contribution of 22 March (https://www.christianlaesser.net/2020/03/cash-is-king-its-time-for-helicopter.html) I argued that loans are problematic for companies in the service sector and that alternative solutions to overcome liquidity crunches should be considered. However, the aim of any measure should be that it has a general fiscal stimulating effect but at the same time does not distort competition and requires as little discretion as possible in the specific individual application. One possibility for such a measure is to refund value added taxes/ goods and sales taxes by means of temporary tax credits.