Notice of the State Administration of Taxation on the progress related to the progress of export tax refund processing

State Administration of Taxation

Notice on the progress related to the progress of the export tax refund processing in staged

Tax Taxation letter [2022] No. 83

The State Administration of Taxation's provinces, autonomous regions, municipalities, and planned municipal tax bureaus, the State Administration of Taxation's special officer offices in various regions, and all units within the bureau:

In order to thoroughly implement the decision -making and deployment of the Party Central Committee and the State Council on further stabilizing foreign trade and stabilizing foreign capital, the executive meeting of the State Council's executive meeting on the State Council's staged enterprises to accelerate export refund (exempt) tax handling progress, and promote foreign trade preservation and stability. Quality, improve the level of opening up, are clearly clear as follows:

1. Accelerate export tax refund progress during stages

From June 20, 2022 to June 30, 2023, the tax department handles the average time of normal exports (exempt) taxes for the first and second export enterprises to compress within 3 working days. The expiration of foreign trade will be dependent on the development of foreign trade and actual implementation, and further clarify the time requirements.

The first and second export enterprises are export companies that point out the tax refund management category of one and second categories.

Normal export refund (exemption) tax refers to the export refund (exemption) tax business that meets the current regulations and does not have suspected tax fraud.

2. Do a good job of propaganda interpretation and taxpayer counseling

(1) Strengthen the training of front -line personnel. Tax authorities in various places should earnestly do a good job in the relevant training requirements of grass -roots front -line staff such as 12366 tax payment service hotline and taxation service hall on further accelerating the progress requirements of export tax refund processing. The department's notice on further increased export tax refund support to promote the steady development of foreign trade "(Tax Tax Lau Fa [2022] No. 36, hereinafter referred to as the" Ten Department Notice "), submitted information, business caliber, etc. Improve business level and service capabilities.

(2) Precise policy push for policies. Tax authorities in various places should accurately push the mechanism in accordance with the preferential tax and fees policies, through the provincial electronic tax bureau to accelerate the relevant measures related to the export tax refund progress on the stage of the provincial electronic tax bureau, conduct accurate policies for the applicable entities such as first -class and second export enterprises, and actively pass the local collection. A variety of channels such as communication platforms to distinguish between enterprises different types of personnel to carry out more targeted information push.

(3) Do a good job of publicity and counseling of taxpayers. Tax authorities in various places should combine local actualities to produce and propagate the content of the progress of export tax refund processing progress, and carry out extensive and pragmatic publicity through channels such as tax websites, Zhengda communication platforms, and new media. It is necessary to further compact the grid service liability of the in charge of the tax authority, and carry out policy interpretation and special counseling for the applicable subject classification. Process, help taxpayers understand policies, can declare, and operate. It is also prompted to remind taxpayers to strictly strengthen risk internal control and avoid tax violations and regulations.

Third, work requirements

(1) Improve ideological understanding and strengthen organizational leadership. Speed ​​up the progress of tax refund for enterprises with good tax refund and credit refunds is an important deployment made by the Party Central Committee and the State Council to further stabilize foreign trade and stabilize foreign capital. It is a tax authority to further support the stable development of foreign trade based on the "Notice of the Ten Department". To better serve important measures to open the overall situation at a high level. Tax authorities at all levels should effectively strengthen political responsibilities, deepen their ideological understanding, combine the work of central inspections to investigate and rectify, strengthen organizational leadership, increase supervision and guidance, compact work responsibilities, and adhere to "fast retreat, severe fighting, strict investigation, foreign outside, external foreign The five measures of the Governor and Changxuan "ensure that the average export (exemption) tax for the first and second export enterprises in the region does not exceed 3 working days.

(2) Strengthen work overall planning to ensure that the tax refund is fast. Provincial tax bureaus must earnestly carry the main responsibilities, do a good job of work deployment in advance, make every effort to ensure the stable operation of the information system, closely track the progress of the localities, and timely guide the implementation of the grass -roots tax bureau to implement the details. It is necessary to strengthen export tax refund, planning and accounting, collecting management technology, information centers, data risks and other departments to coordinate with the information to pass information in a timely manner to ensure that tax refund is processed on time. Tax authorities at all levels should link up and down, cooperate closely, and work together to ensure that the tax refund is fast.

(3) Strengthen risk prevention and control, and increase cheating. Tax authorities at all levels should make overall planning to speed up the progress of export tax refund and prevent cracking down on export tax fraud. The bottom line of the tree is determined to accelerate the progress of export tax refund, but also eliminates one -sided pursuit of progress and relax the risk of tax fraud risk prevention and control. Essence It is necessary to strengthen the analysis of export tax refund risks, give full play to the role of the normalization of the six departments, and the role of the work mechanism of the deficit and cheating, increase the cooperation of departments such as the public security, procuratorate, customs, the People's Bank of China, and Foreign Exchange Administration. The situation and new dynamics have always maintained the high -pressure trend of "three fakes" tax -related crimes and crimes, and better create a fair and fair business environment.

(4) Strengthen internal supervision and strictly check the risk of problems. While implementing new measures to accelerate export tax refund progress at all levels, it is necessary to fully carry forward the spirit of self -revolution, adhere to the blade inward, and implement the "strict inspection" through the entire process and links of the implementation of the policy. Inaction, slow actions, and chaos in the tax refund progress are negligent, especially illegal acts such as collusion with internal and external scamming export tax refund, in -depth "one case and double investigation", and strictly investigated and strictly.

(5) Actively accept supervision and listen to the opinions of all parties. In the process of making progress in the progress of export tax refund at all levels, it is necessary to make full use of the implementation mechanism of the implementation of tax and fees support policy, "tax service product experience", government affairs website, director mailbox, etc. to sincerely accept social supervision and take the initiative to take the initiative Listen to the opinions of multiple parties and do a good job of collecting, analyzing, handling, and feedback from all parties and suggestions to ensure that the opinions and suggestions of taxpayers and related parties have been promptly responded in a timely manner, continuously improved and improved service measures. (6) Continue to wide publicity and create a good atmosphere. Tax authorities at all levels should actively carry out policy propaganda work, continue to track the beneficiary of taxpayers and the effectiveness of policy implementation, strengthen communication with the media, widely publicize the "Ten Department Notice" and further accelerate the new measures for export tax refund progress to promote foreign trade stability stability. The positive effects of quality, improvement of openness to the outside world, and stabilizing the macroeconomic market will create a good atmosphere of public opinion.

Tax authorities at all levels should follow the progress of work closely, summarize the effectiveness of the work in a timely manner, and report to the State Administration of Taxation (the Department of goods and labor taxation) in a timely manner in the implementation of problems.

State Administration of Taxation

June 14, 2022

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