1. Pay attention to the sudden increase of tax allowance. Pay special attention to taxpayers who have suddenly increased their tax allowance since the implementation of the tax refund, tax reduction and fee reduction policies, strengthen the matching degree between the increase of tax allowance and the changes in production and operation of enterprises, investigate and verify the inventory quantity of enterprises when necessary, judge its rationality, and lock in tax risk targets in time;

2. Implement risk monitoring for key objects. On the basis of strengthening the risk analysis of taxpayers who apply for tax refund, we will further analyze the risks of taxpayers who meet the conditions of allowance and do not apply, and implement risk management in advance to prevent early and prevent early.

Second, the detailed analysis:

Strengthen the risk analysis of external false invoicing. Optimize risk control guidelines, make full use of tax big data, analyze upstream and downstream enterprises that issue invoices, pay attention to centralized billing MAC address, abnormal billing time, taxpayer association, etc., and timely discover risk points such as back door tax fraud and invoice backflow, so as to accurately identify and block them in time to ensure that legitimate taxpayers fully enjoy policy dividends.

Third, the implementation of tax refund policies and methods

In 20 18, Shandong implemented a one-time tax refund of 7 1 100 million yuan, and in 20 19, a normalized tax refund system was established according to the relevant provisions of the state to deepen the reform of value-added tax. From 20 19 to 10, the vast majority of taxpayers ushered in the first tax refund period, and 509 enterprises in Shandong Province applied for tax refund, with a tax refund amount of 3.9 billion yuan.