The State Taxation Bureau of People's Republic of China (PRC), the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of special commissioners of the State Taxation Bureau of People's Republic of China (PRC), and all units in the bureau:
In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council on further stabilizing foreign trade and foreign investment, and faithfully implement the requirements of the the State Council executive meeting on accelerating the progress of export tax refund (exemption) for enterprises with good credit, promoting the stability and quality of foreign trade, and improving the level of opening up, the relevant work is hereby clarified as follows:
First, accelerate the progress of export tax rebate in stages.
The average time for the tax authorities to handle the normal export tax refund (exemption) of export enterprises of Class I and II is compressed within 3 working days. Due to the development of foreign trade and the actual implementation, the requirements for processing time will be further clarified.
Category I and II export enterprises refer to export enterprises with category I and II export tax rebate management.
Normal export tax refund (exemption) refers to the export tax refund (exemption) business that has been audited by the tax authorities and conforms to the current regulations, and there are no doubts such as suspected tax fraud.
Second, do a good job in publicity and explanation and taxpayer counseling?
(1) Strengthen the training of front-line personnel. Local tax authorities should earnestly do a good job in training grassroots frontline staff such as 12366 tax service hotline and tax service hall on further accelerating the progress of export tax rebate, and accelerate the progress of export tax rebate according to the requirements of this notice. The former State Taxation Administration of The People's Republic of China and other ten departments "Notice on Further Strengthening Support for Export Tax Refund to Promote the Stable Development of Foreign Trade" (hereinafter referred to as the "Notice of Ten Departments") submitted materials, business caliber and comprehensively improved their business level and service capacity.
(2) Carry out accurate policy push. Local tax authorities should, in accordance with the accurate push mechanism of preferential tax policies, adopt relevant measures to speed up the progress of export tax rebates in stages by the electronic taxation bureau of this province, push the applicable subjects such as first-class and second-class export enterprises with accurate policies, actively distinguish different types of personnel of enterprises, and push more targeted information through various channels such as local communication platforms. ?
(3) Do a good job in taxpayer publicity and guidance. Local tax authorities should, in light of local conditions, make publicity products on relevant measures to speed up the progress of phased export tax rebates, and conduct extensive and pragmatic publicity through tax websites, tax collection and exchange platforms and new media. It is necessary to further compact the grid service responsibility of the competent tax authorities and carry out policy interpretation and special guidance on the classification of applicable subjects.
It is necessary to preach the significance of accelerating the phased progress of export tax rebate, make the contents of this notice clear, guide the operation process well, help taxpayers understand the policy and declare the operation, remind taxpayers to strictly strengthen risk internal control and avoid tax violations.
Third, the job requirements?
(1) Improve ideological understanding and strengthen organizational leadership. Accelerating the process of tax refund for enterprises with good export tax refund credit is an important deployment for the CPC Central Committee and the State Council to further stabilize foreign trade and foreign investment, and also an important measure for tax authorities to further support the stable development of foreign trade and better serve the overall situation of high-level opening up.
Tax authorities at all levels should strengthen their political responsibilities, deepen their ideological understanding, strengthen their organization and leadership, increase supervision and guidance, compact their work responsibilities, and adhere to the five measures of "quick retreat, severe punishment, strict investigation, external supervision and long publicity" to ensure that the average processing time for normal export tax refund (exemption) of first-class and second-class export enterprises in the region does not exceed 3 working days.
(two) to strengthen the overall work, to ensure the rapid tax refund. The provincial tax bureaus should earnestly shoulder the main responsibility, do a good job in advance, fully guarantee the stable operation of the information system, closely track the local processing progress, and promptly guide and urge the grassroots tax bureaus to implement the details. It is necessary to strengthen the coordination between export tax rebate, planning accounting, collection and management science and technology, information center, data risk and other departments, and timely transmit information to ensure that tax rebates are handled on time. The tax authorities at all levels should be linked up and down, closely cooperate with each other, and form a joint force to ensure rapid tax refund.
(3) Strengthen risk prevention and control and intensify fraud. Tax authorities at all levels should make overall plans to speed up the processing of export tax rebates and prevent and crack down on export tax fraud, establish a firm bottom line thinking, not only speed up the processing of export tax rebates according to time requirements, but also put an end to one-sided pursuit of progress and relax the prevention and control of export tax fraud risks. It is necessary to strengthen the risk analysis and response of export tax rebate, give full play to the role of the six departments in the normalization of fraudulent compensation, increase cooperation with the public security, procuratorate, customs, people's bank of China, foreign exchange administration and other departments, keep a close eye on the new situation and new trends of export tax fraud, and always maintain a high-pressure situation of strictly investigating and cracking down on tax-related crimes related to the "three fakes" to better create a fair and just business environment.
(4) Strengthen internal supervision and strictly investigate the problem risks. While implementing the new measures to speed up the progress of export tax rebate, tax authorities at all levels should fully carry forward the spirit of self-revolution, stick to the cutting edge inward, and put "strict investigation of internal mistakes" throughout the whole process and every link of policy implementation, and strictly investigate the dereliction of duty of tax officials in accelerating the progress of export tax rebate. In particular, internal and external collusion to defraud export tax rebates and other illegal acts, in-depth "double investigation of a case", strictly investigate and deal with it, and thoroughly solve it.
(five) take the initiative to accept supervision and listen to the opinions of all parties. In the process of fully promoting the progress of export tax rebate, tax authorities at all levels should make full use of the direct working mechanism, "tax service product experience", government website, director's mailbox and so on to implement tax support policies. , sincerely accept social supervision, take the initiative to listen to opinions from many parties, do a good job in collecting, analyzing, processing and feedback opinions and suggestions from all parties, ensure that the opinions and suggestions of taxpayers and relevant social parties get timely and effective responses, and constantly improve and perfect service measures.
(six) continue to widely publicize and create a good atmosphere. Tax authorities at all levels should actively carry out policy propaganda work, track taxpayers' benefits and the effect of policy implementation, strengthen communication with the media, and widely publicize the positive role of the new measures notified by the ten departments and further accelerating the progress of export tax rebate in promoting the stable upgrading of foreign trade, improving the level of opening up and stabilizing the macroeconomic market, and create a good public opinion atmosphere.