The cumulative tax refund in less than half a year has exceeded the scale of the year last year!

(Editor's note: 2.5 trillion yuan throughout the year! This is the total scale of tax refund and minus tax reduction proposed by the government work report this year. As of June 9, a total of 154.83 billion yuan of tax refund has been withdrawn to the taxpayer account, exceeding the total last year last year Two times the scale of tax refund is applied to the annual round of tax refund policies and the implementation of various places? Recently, the reporters of "Daily Economic News" are divided into multiple ways to visit the taxes in Jiangsu, Guangdong, Shandong, and Sichuan. Organs and many enterprises have interviewed a number of authoritative experts. From now on, we have launched a series of special planning reports of "Focusing on the Establishment of the largest tax refund policy in history", and multi -angle and multi -level interpretation will be brought.)

Planner Liu Xuedong every reporter Li Keyu every editor Chen Xu

The total tax refund policy for various tax refund policies throughout the year will reach approximately 1.64 trillion yuan; as of June 9, the country's cumulative tax refund of the taxpayer account has reached 154.83 billion yuan, which exceeded 2 times the tax refund scale of the entire year last year. Intersection The full refund policy of the existing reserves of 6 industries including the manufacturing industry, which has been introduced, has expanded again. It is newly included in 7 industries including wholesale and retail industry. The new measures will be implemented from July 1 ...

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According to the arrangement of the government work report, this year my country's large -scale tax refund will be implemented in advance on the tax deductible tax amount, and all tax refund funds will be directly reached by the enterprise. With the help of this policy, the scale of tax refund and tax reduction this year will reach 2.5 trillion yuan, which will become the highest year in the history of tax rebate and tax reduction. Among them, the total tax refund policy is expected to reach about 1.64 trillion yuan.

How to land on the ground? Does the company's unfamiliar process affect the tax refund?

Recently, "Daily Economic News" reporters have been divided into many ways, visiting tax authorities and many companies in Jiangsu, Guangdong, Shandong, and Sichuan, and interviewed experts in the field, trying to see the leopard in the reader's management. Therefore, it is a clearer understanding of how this large -scale tax refund policy is implemented, what difficulties exist, and how huge policy effects have produced.

Implementation effect has exceeded trillions of small and medium -sized enterprises since April

How big the value -added tax refund measure is the most concerned topic for everyone.

In this regard, during the first "Minister Channel" interview activity held on March 5 this year, the Minister of Finance Liu Kun explicitly stated in the question of reporters that the "tax refund and tax reduction in the history of the year is the highest, reaching 25,000 100 million yuan.

"Daily Economic News" reporter sorted out tax cuts and fees released by government work reports in recent years and "transcripts" reduced the burden on market entities. Compared with previous data, 2020 my country's burden reduction over 2.6 trillion yuan for market players throughout the year, but 1.7 trillion yuan is related to social security premiums. Therefore, the scale of 2.5 trillion yuan in tax refunds in 2022 can afford "history The highest "is".

How many market players can benefit the large -scale tax refund and tax reduction?

"Daily Economic News" reporter noticed that on May 10 this year, three departments such as the State Administration of Taxation released news shows that from April 1st to 30th this year, 801.5 billion yuan in value -added tax reserved tax reserved in the country will be withdrawn to 145.2 to 145.2 Ten thousand households' taxpayer account.

On June 10, at the special press conference of the "Implementation of Tax Rebate Policy to help stabilize the economic market" held by the State Administration of Taxation, the latest data showed that as of June 9 Slow -slowing costs exceed 2 trillion yuan, mainly including three parts:

First, in the 70 days from April 1st to June 9th, there have been 1425 billion yuan in tax refundables to the taxpayer's account. In addition, the previous quarterly implementation of the previously issued tax refund policy was 123.3 billion yuan. A total of 154.83 billion yuan of tax refund has been refunded to the taxpayer account, exceeding twice the tax refund scale of the entire year last year.

The second is from January to April to the country's new tax reduction and fee reduction of 244 billion yuan.

The third is to continue to implement the cumulative tax payment policy of small and medium -sized enterprises in manufacturing 428.9 billion yuan.

According to Xie Wen, the director of the Department of Cargo and Labor Taxation of the State Administration of Taxation, the recent epidemic situation in some areas has occurred in some areas. The retention of tax refunds will send "timely rain" with real gold and silver as a difficult enterprise to help enterprises pass the difficulties. Just taking the service industry that has a greater affected service industry such as wholesale and retail, civil aviation, tourism, culture and art, etc., 814,000 companies in difficult industries enjoy tax refund 259.3 billion yuan.

Ronghai Building, a spokesman for the State Administration of Taxation, also said that from April 1st to June 9th, from the perspective of the enterprise, the amount of tax on the stock of miniature, small, and medium -sized enterprises was concentrated and the small and micro enterprises were still the main body of benefit. Among the taxpayers who have obtained tax refunds, small and micro enterprises account for 94.9%, with a total of 703.9 billion yuan in tax refund; a total of 341.2 billion yuan in medium -sized enterprises. In other words, the total tax refund amount obtained by small and medium -sized enterprises has exceeded 1 trillion yuan.

In addition, in recent times, various provinces have also been intensively released a series of data involving large -scale reserved tax refundable companies.

Where to focus on the funds and how to prevent tax fraud?

In the process of advancing large -scale tax refunds, what are the difficulties need to be overcome one by one? The reporter noticed that, first of all, "Where does money come from" is the most urgent problem to promote the tax refund landing.

Shi Wenwen, director of the Finance and Tax Law Research Center of China University of Political Science and Law, was shared in an interview with a reporter from the "Daily Economic News" that my country ’s value -added tax uses the principle of production sites. The income tax is not in the same jurisdiction. In this way, it will cause the location of the tax refund and the location of the VAT income. Although my country ’s value -added tax belongs to the central local sharing tax, the central and local governments are divided into five or five. However, from the current situation, the State Council still proposes that the newly reserved tax refund burden part is an average of more than 82%of the central government's financial subsidy, which is the "big head" of the funds required for tax refund. This is a relatively stable one. practice.

"Daily Economic News" reporter also noticed that on May 10 this year, Wang Jianfan, director of the Budget Department of the Ministry of Finance, introduced that the Ministry of Finance has deposited profits in recent years through specific state -owned financial institutions and franchise institutions, and arranged to support the implementation of tax reductions and fees and fees and fees and fees and fees. The transfer payment of key people's livelihood and other transfer pays 1.2 trillion yuan, including the newly introduced tax refund policy special funds of 620 billion yuan, the special funds of other tax refund and fee reduction of 300 billion yuan, and the special funds for the county and district financial resources of 280 billion yuan.

Wang Jianfan revealed that considering that the tax refund rhythm of the tax refund of the stock of medium -sized enterprises has further accelerated, the Ministry of Finance will issue relevant funds in advance to ensure that the local financial resources are used to implement the tax refund policy and the "three guarantees" guarantee of the grassroots level, and the provincial finance requires provincial finances The department has stepped up the formulation of fund distribution plans and issued cities and counties in a timely manner.

In addition, how to prevent various types of tax fraud illegal crimes in the promotion of large -scale tax refund is also a major difficulty and focus of related work.

Recently, CCTV's "Focus Interview" program disclosed that under the joint crackdown tax fraud work mechanism composed of six departments such as the State Administration of Taxation, from April 1st to June 20th this year, 1388 households have been checked in the country to obtain fraud tax refund enterprises. Among them, 106 tax refund gangs were cracked down, and nearly 600 million yuan was recovered by the retained tax refund tax.

According to the analysis of Shi Wenwen, some taxpayers have a strong taxation impulse to be driven by various factors:

First, tax refund is a kind of behavior that taxpayers obtain funds directly from the state treasury, making some people may take risks because of this.

Second, the tax refund this time is involved in the stock, so even if the production of enterprises has not increased, it can obtain tax refund taxes. This is generally significantly different from that tax reduction measures are generally linked to the company's expansion of production.

Shi Wenwen said that it is necessary to prevent various types of tax fraud, and it is necessary to do a good job of relevant management review. At present, in order to allow taxpayers to get tax refund in time, the tax refund review time is very short. This puts forward higher requirements for the review quality of relevant departments. For example, the various materials submitted by the taxpayer must be prepared in time and the various vulnerabilities that appear during the review must be blocked in time.

At the same time, under the premise of adhering to the large -scale tax support policy, the crackdown on tax fraud must be sufficient, so as to play a warning role, so that the tax refund cannot fall into the pocket of the offenders.

Policies increased large -scale tax refund measures to be included in the seven industries

For the majority of market entities, how should I operate on tax refund?

On March 22 this year, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Implementation of Further Increasing Tax Rebate Policy at the end of the VAT period", which explained a detailed explanation of how related policies and measures were implemented.

The announcement is clear that taxpayers who apply this policy need to meet the following conditions at the same time: (1) tax credit rating is A or B or B; A special invoice for VAT will be issued; (3) 36 months before the application for tax refund will not be punished twice or more for tax evasion for tax evasion; Retreat) Policy.

The announcement also pointed out that it will increase the "manufacturing", "scientific research and technical service industry", "power, heat, gas and water production and supply industry", "software and information technology service industry", "ecological protection and environmental governance industry" and " At the end of the value -added tax period for transportation, warehousing, and postal industry, the deduction policy of the value -added tax period will expand the scope of the advanced manufacturing industry to the full monthly value -added tax increase to reserve the tax increase to the qualified manufacturing industry and other industries (including individual industrial and commercial households ) And one time refund the existing tax tax on the existing of enterprises such as manufacturing and other industries.

In addition, for how to judge whether the taxpayer belongs to the above six major industries, the State Administration of Taxation also issued an interpretation that taxpayers such as manufacturing and other industries refer to the "manufacturing" and "scientific research and technical service industry" in the "Classification of the National Economic Industry". Value -added tax sales corresponding to other businesses account for more than 50 % of the total value -added tax sales.

It should be noted that if a taxpayer is engaged in a number of businesses above, the sales of sales of value -added tax in related businesses plus the total calculation of sales to determine whether it is taxpayers such as manufacturing and other industries.

It is worth noting that with the promotion of policies, large -scale tax refund policies and measures are constantly expanding.

On May 31, the State Council issued the "Policy and Measures for the Economy" and stated that it further increased the efforts of the VAT tax refund policy.On the basis of the full refund of the existing reserves of the stock, scientific research and technical service industries, etc., Pastoral, fisheries, accommodation and catering industry, residents' services, repair and other service industries, education, health and social work, and 7 industries including education, sports, sports and entertainment industries include the full monthly refund of the increase in tax reserved tax, once, once, once, once, once, once, once, once, one timeThe scope of the total amount of the existing reserved tax deductible is expected to be reserved by 142 billion yuan.Subsequently, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Scope of Expanding the Policy Industry of the Value -of -V -Tax Tax Tax Tax Dustering Policy", proposed the expansion of the scope of the policy industry of the full refund VAT tax deduction policy, and implemented from July 1.

Daily Economic News

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