What is tax correspondence?
In order to strengthen the management of export tax rebate, effectively prevent and crack down on fraudulent export tax rebate, State Taxation Administration of The People's Republic of China formulated the Measures for the Administration of Export Tax Refund Letters and Telegrams according to the characteristics of fraudulent export tax rebate. The export tax rebate department sends a letter to the tax authorities of suppliers of export enterprises to investigate whether there are illegal acts such as tax evasion. The tax authorities that accept the letter should proceed from reality, check and reply, so as to achieve the ultimate goal of assisting the sender to handle the tax refund business.
Will tax correspondence become an audit?
If the enterprise encounters a letter, it only needs to truthfully report the real materials. What information should be provided for tax correspondence? If there is no problem between the two parties, the tax letter will not be audited. However, if the correspondence feedback is abnormal, the export tax rebate will stagnate. Therefore, enterprises should attach great importance to tax correspondence.
Under what circumstances will the tax bureau require enterprises to send letters?
According to People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the issue
Management Code of Export Tax Refund (Exemption) of State Administration of Taxation (version 1. 1)
Article 69 of the Notice (State Administration of Taxation 162 [2065438]) stipulates that the tax authorities at the place of reply shall promptly check the receipt of the investigation letter through the correspondence system, and after receiving the investigation letter, verify and reply according to the following requirements.
(II) The tax authorities in the reply place shall fill in the Reply of Export Tax Investigation (Annex 24) in a true, complete and standardized way in the correspondence system within 20 working days from the date of receiving the investigation letter, and make a reply after being approved by the leaders of the competent bureau of the tax authorities in the reply place.
(4) If the tax authorities in the reply place cannot reply on time due to the following reasons, they should reply to the tax authorities in the sending place within 20 working days from the date of receiving the investigation letter (Annex 27), explaining the reasons for not replying on time and the specific time to reply, and should reply within 60 working days from the date of delaying the reply. If the verification cannot be completed within 60 working days, the situation should be explained in the reply, and the reply type should be' verified' "