(a) improve the awareness of risk management of export tax rebates, and actively prevent management risks.
Preventing the risk of export tax rebate management is mainly to prevent the risk of export tax fraud. The first is to raise the awareness of risk prevention of export tax rebate, enhance the understanding of the harmfulness of export tax rebate risk and the necessity and urgency of strengthening risk prevention and control. In recent years, State Taxation Administration of The People's Republic of China has issued several documents, asking tax authorities at all levels to pay attention to and strengthen the early warning, analysis and evaluation of export tax rebates, so as to guard against the management risks of export tax rebates. The risk prevention, early warning analysis, verification and evaluation of export tax rebate are written into the Regulations on the Administration of Export Tax Refund (Exemption). National tax departments at all levels should publicize the export tax rebate policy, and at the same time carry out education on the prevention of export tax rebate risk, so that tax officials can fully realize the harmfulness of export tax rebate risk and do a good job in the prevention, early warning analysis, verification and evaluation of export tax rebate risk. Guide export enterprises to establish risk internal control mechanism, ensure policy permission, procedural compliance and legal behavior, put an end to illegal acts, and move towards legal operation, strict compliance with tax laws and healthy development.
(two) to further improve the tax refund policies and regulations, improve the level of laws and regulations.
In 20 12, the Ministry of Finance and State Taxation Administration of The People's Republic of China sorted out and integrated the scattered export tax rebate laws and regulations, and classified them into tax rebate policies and tax rebate management measures. 20 15 State Taxation Administration of The People's Republic of China issued the work specification for export tax rebate management, which was revised on 20 16. For two years, fully implemented? Camp reform? Later, some policies and regulations on tax refund and exemption for export services were added. These laws and regulations are incomplete and imperfect. Some policies are not clear enough, difficult to operate and confusing to implement. Therefore, it is suggested to further integrate and improve the export tax rebate policies and management regulations at the national level and upgrade the level of regulations. State Taxation Administration of The People's Republic of China should ask the National People's Congress or the State Council to formulate comprehensive, systematic and perfect measures for the administration of export tax rebates in the form of laws or administrative regulations, and put forward universally binding codes of conduct for departments and enterprises involved in tax rebates, so as to effectively regulate the administration of export tax rebates.
(C) Improve the value-added tax management system and build a complete value-added tax chain
Value-added tax management system is the basis of export tax rebate management. Only by perfecting the value-added tax management system, building a complete value-added tax chain and strengthening the collection and management of value-added tax can we fundamentally prevent the risk of export tax rebate. The first is to standardize the preferential system of value-added tax. Cancel the preferential policy of interrupting the VAT chain to ensure the integrity of the VAT chain. If it is really necessary to support the granting of value-added tax relief, policies and measures that do not affect the integrity of the value-added tax chain should be adopted, such as the implementation of first collection and then return. The second is to standardize the VAT deduction voucher. Unify the VAT deduction vouchers and cancel other VAT deduction vouchers such as agricultural product purchase vouchers. Enterprises can only deduct by special VAT invoices, thus completely solving the problem that agricultural product input deduction is difficult to control and manage, and curbing the occurrence of fraudulent input tax deduction. The third is to improve the management of value-added tax and special invoices. Improve the standardization and unity of the implementation of value-added tax policy, strengthen the management of value-added tax collection, and strictly guard against and crack down on illegal and criminal acts such as falsely issuing special invoices for value-added tax according to law.
(4) Reform the management mechanism of export tax rebate to prevent the risk of tax rebate management.
Reform the traditional management methods of examining bills and tickets, replace manual examination with computer automatic comparison, shift the focus of work to the prevention and control of export tax rebate risks, and strengthen the monitoring and analysis of anti-tax fraud. The first is to fully implement computer automatic comparison audit. Clarify the self-verification and self-reporting of export enterprises' tax refund declaration and its legal responsibility, improve the information collection of special VAT invoices, and check the export tax refund declaration with relevant information such as special VAT invoices, export customs declarations, foreign exchange verification, and cargo waybills by computer. The second is to establish and improve the risk early warning monitoring management system. Establish an export tax rebate risk management team, optimize the operation process of early warning and monitoring, improve the early warning and monitoring index system of export tax rebate, quickly identify the risk points and monitoring points of export tax rebate, and form a four-level monitoring network of the General Administration, provinces, cities and counties. The third is to implement professional management. In response to the risk of export tax rebate, the tax service department should supervise the export enterprises with low risk level to make self-examination and rectification; For export enterprises with high risk level, the tax refund department and the tax source management department conduct tax refund evaluation through desk review, interview, proof, analysis and on-site verification; High-risk export enterprises should be inspected by inspection departments.
(5) Improve the inter-departmental coordination mechanism and strengthen inter-departmental cooperation.
The management of export tax rebate is mainly to examine and judge whether the tax rebate declared by enterprises conforms to the policy and whether the export and procurement business is true. In the process of audit, we need to check the relevant information to judge whether the business is true or not, and these materials need to be provided by customs, foreign management, commerce, commodity inspection, freight forwarding, shipping and other departments, which means that the management of export tax rebate needs the cooperation and assistance of relevant departments, otherwise it will be difficult to complete. Therefore, we should improve the coordination mechanism between national and provincial departments and make it clear in the form of laws and regulations. First, it is necessary to clarify the coordination responsibilities of various departments. The customs will improve the inspection rate of export commodities, severely investigate and deal with illegal acts such as empty containers breaking through the customs, fake exports, fake customs declarations, and paying bills to do business, and provide customs clearance information to the tax authorities in a timely and accurate manner; Foreign exchange administration departments and banking departments should strengthen the management of foreign exchange collection and settlement of export enterprises, severely crack down on and notify the tax authorities of abnormal foreign exchange collection and settlement; Commercial departments should pay close attention to the development trend of foreign trade exports, strengthen the management of export business qualifications, and timely inform the tax authorities of enterprise filing and export trends; Customs declarers, freight forwarders and carriers provide timely, true and accurate cargo shipment and document information to customs and tax authorities; Customs, commerce, foreign investment management and other departments should promptly notify the tax authorities of the registration of export enterprises while doing a good job in the supervision of export enterprises. Second, realize information sharing between departments. Establish a regular exchange mechanism for registration information, customs declaration and export information, goods delivery information, foreign exchange settlement information, credit rating information, and violation investigation information among relevant departments. The third is to establish a standardized cooperation mechanism, hold regular joint departmental meetings, inform, exchange and analyze relevant situations, and coordinate and solve related problems.
(6) deepen the integrated management of levy and refund, and implement? Four in one? Interactive management mechanism based on
City, county (district) State Taxation Bureau should improve and adhere to the export tax rebate through tax rebate audit, early warning analysis, verification and evaluation, correspondence management, tax collection and management, analysis and evaluation, inspection and other links? Four in one? Interaction management mechanism, plug the loopholes in tax management of export goods, and crack down on illegal tax evasion and tax fraud. The departments of tax collection, tax refund and inspection should exchange information in time, do a good job in the connection of tax refund management, and make the early warning analysis, evaluation and inspection of tax refund institutionalized and regular. The tax refund management department shall promptly notify the management department to investigate and verify or hand it over to the inspection department for investigation and investigation when it finds doubts or tax fraud suspects and clues in the daily management and tax refund audit, early warning analysis and evaluation. When the inspection department receives the inspection request from the tax collection and tax refund management department and the transferred case, it should quickly arrange a comprehensive and in-depth inspection, and after the inspection, timely feed back the problems found in the inspection and the inspection situation to the competent bureau and the tax refund management department to coordinate and improve each other.
(seven) the establishment of a scientific and rigorous information monitoring network, improve the export tax rebate early warning analysis system.
Because there is no computer networking among tax authorities all over the country and among customs, foreign exchange management, banking, commerce, freight and other departments related to export tax rebate business, it is not possible to fully monitor the authenticity and tax rebate of goods export by making full use of the information of tax authorities on tax refund, customs clearance, foreign exchange collection, bank settlement, shipment, commodity inspection and inspection, so that some enterprises use fake export goods declaration forms, fake special tax stamps for export goods, fake filing vouchers and individual tax authorities. As far as the national tax department is concerned, the tax collection and management systems currently used include the three-phase golden tax collection and management system, the anti-counterfeiting tax control inspection and investigation system, the export tax rebate inspection system, the export tax rebate early warning and evaluation system, and the export goods tax correspondence system. These systems are not perfect, but have not been effectively integrated and applied. In order to strengthen the early warning analysis and evaluation of export tax rebate, State Taxation Administration of The People's Republic of China entrusted Dalian Longtu Company to develop it? Export tax rebate early warning evaluation system? From the application situation, the system is still not ideal. It failed to fully and smoothly connect with the Golden Tax Phase III collection and management system, the export tax rebate audit system, the export goods correspondence and telecommunications system, and the anti-counterfeiting tax control inspection and investigation system, and failed to achieve early warning analysis with outstanding points, doubtful accuracy and accurate analysis, and its operability and practicality were poor.
Therefore, it is suggested that a national export tax rebate management system should be established through legislation, and computer networking should be implemented among tax rebate authorities, customs, foreign investment management departments, banks, industry and commerce, commodity inspection, foreign trade authorities and tax collection authorities, so as to form an electronic law enforcement management system for government export tax rebate and realize the sharing of information resources among all departments (including registration information, customs clearance information, freight information, foreign exchange settlement information, special invoice issuance and certification audit information, special tax receipt information, etc.). Further standardize and improve the electronic management system of export tax rebate, and build a highly unified and powerful tax management information platform by integrating the golden tax phase III system, the value-added tax anti-counterfeiting tax control system, the export tax rebate audit system, the export goods tax correspondence system, the export tax rebate information transmission system and the export tax rebate early warning analysis and evaluation system. Break the situation of uncoordinated information between regions, departments and information management systems, and the information of tax collection and refund is not smooth, realize the automatic comparison of tax collection and refund with external information, timely share it with the whole country, promote daily monitoring and management, and effectively prevent the tax management risks of export goods.