Liaoning Regulatory Bureau of the Ministry of Finance: Multiple measures to solidly advance the implementation of the tax refund policy to implement the details

The large -scale tax refund policy for VAT is to implement the spirit of the Central Economic Work Conference and play an active role in improving the value -added taxation system and helping the high -quality development of the economy. The Liaoning Regulatory Bureau of the Ministry of Finance gives full play to the role of "probe" and "sentinel", collaborate and linked the joint efforts of the department, track the implementation of research policies, timely reflect the policy implementation results and market entities, and solidly promote the implementation of tax cuts and fees.

1. Effectively fulfill the relevant requirements and carry out solidly carrying out tax refund verification work

Strictly implement the relevant requirements of the Ministry of Finance on the policy of value -added tax refund policy, etc., in accordance with the actual sharing of the fiscal value -added tax deduction tax refund in the central and local two -level fiscal and localized fiscal value -added taxes, and follow -up to understand the local fiscal system below the current provincial fiscal system reserved tax refund Clear and regulate libraries. On the basis of adjusting the database, check the tax refund of taxation agencies at all levels and the People's Bank of China for approval, refund value -added tax deduction, understand the overall scale of the tax refund, obtain the data required for verification, the tax refund of the province, the national treasury transfer, and the treasury transfer of the province Analysis of data such as library, library guarantee, and monthly statements, understand the tax refund situation and characteristics of the retained tax refund in various regions and industries, and select key concerns for enterprises for trial. From the evaluation of the tax credit rating of tax refund enterprises, whether the industry and the size of the enterprise are eligible, whether the tax deductible should be retired, etc., the audited enterprises should be reviewed to ensure the implementation of the value -added tax retaining policy.

Second, the department's linkage condensation force to build data information sharing and interoperability mechanism

Take the work of retention of tax refund library and tax refund enterprises as the starting point, strengthen communication and coordination with tax authorities and the People's Bank of China, and cooperate closely and cooperate with each other. Establish data sharing and interconnection mechanisms between departments, and regularly obtain the detailed data of the province's retaining tax refund enterprises and the actual refund tax payment data of various subjects at all levels. The actual situation of the value -added tax retain tax refund is promoted to the implementation of the value -added tax refund policy in place. After grasping the tax refund situation, follow the implementation of the implementation of the tax refund policy to track and monitor and in -depth analysis and research, pay close attention to the changes and operations of the tax burden and operation of various industries and key enterprises reflected behind the data, do a good job of monitoring and analysis and judgment of policy effects. Actively explore and study important topics of using financial and tax policies and enhancing the vitality of the market.

3. Carry out special investigations and follow up and study the implementation of tax refund for tax refund

In order to further understand the effectiveness of the VAT tax refund policy, the Liaoning Regulatory Bureau of the Ministry of Finance conducted in -depth enterprises to investigate the implementation of the new tax refund policy in 2022. Implement the principle of "deep, practical, fine, accurate, and effective". Based on the analysis of daily data, 50 companies with representative areas of key areas and key industries based on the detailed data refund detailed data have issued investigations and question papers and carry out field on the spot for some enterprises Investigate, investigate and understand the actual operation of the enterprise, the level of tax burden, specific financial data, the reasons for the formation of the tax deduction, the reserved tax refund funds to help the enterprise relieve the actual effect, the use of tax refund funds to improve the efficiency and efficiency and efficiency of technological innovation, and The opinions of tax reduction policy and related policy claims provide first -hand information for the Ministry of Finance to further improve the tax refund policy.

Fourth, take the value -added tax as the starting point, analyze and judge the economic development of the region

Make full use of the results of supervision and research work, master the regional value -added tax reserves, and use this as the starting point to further understand other tax data and specific financial indicators of the tax refund enterprises. Data such as scale, operating income and operating costs. In -depth analysis of the special difficulties facing petrochemicals, metal smelting and pressure processing, automotive manufacturing and real estate industry categories such as petrochemicals, metal smelting and extension of the regional economic development, and the improvement of operating conditions and improvement of production efficiency under the support of financial and taxation policies, and reporting finance The Ministry and Provincial Government promoted the implementation of a combination of tax support policies, and accurately served the high -quality development of Liaoning's economy.

(Source: Liaoning Supervision Bureau of the Ministry of Finance)

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