Summary of export tax rebate management

Change the concept

Strive to create a new situation in the management of export tax rebate

In XX, it was the first year for the Party Central Committee and the State Council to decide on the reform of the export tax rebate mechanism. Under the correct leadership of the Party Branch of the Municipal Bureau, the Party Branch and the Management Division, with the support and help of the comrades, we closely focused on export tax rebates. The guiding ideology of the reform of the mechanism "not owing new accounts, repaying old accounts, improving mechanisms, sharing burdens, promoting reforms, and promoting development" strictly follows the provincial bureau's "strengthening management, optimizing services, doing a good job of reform, and cracking down on tax fraud." The guidelines focus on the management of “exemption, offset and refund” taxation of production enterprises, strengthen institutionalization and information construction, innovate service methods, improve service methods, improve service quality, and pay equal attention to management and services, prevention and combat. Efforts have been made to improve the management level of export tax rebates and achieved certain results. Here are the main tasks we have done:

First, adopt a variety of methods to improve the quality of tax refund personnel, and provide technical support for the full implementation of the export tax rebate mechanism reform work objectives

The export tax rebate management is a work involving a wide range of policies, strong policies, complicated procedures and high risks. The comprehensive quality of export tax rebates determines the quality of export tax rebate management. Therefore, improving the political quality and professional quality of export tax rebates is the key to doing a good job in export tax rebates.

1. Strengthen political business learning and improve the quality of tax refund personnel.

In the middle of the year, the leaders made substantial adjustments to our export tax rebate team and added two new comrades. These two comrades can say that they have never engaged in business work before, and their work experience and ability have their own emphasis. In order to let newcomers fully realize the importance of export tax rebate work, love export tax rebate work, and grasp the export goods of production enterprises as soon as possible. In addition, tax refund policy and export tax rebate electronic filing and auditing system, we have conducted intensive training in different ways for different subjects. For the older comrades, let him participate in the backbone training course for export tax rebate business organized by the provincial bureau, let him quickly charge in a specific environment and atmosphere, and enter the role as soon as possible. The comrades lived up to expectations, listened carefully in the training class, and worked hard to become a tax refunder who had mastered the tax refund business from a layman in a relatively short period of time. The second is to adopt a gradual and rigorous approach to young comrades, and hand over the burden to her, so that she can do the middle school and study, and master the necessary export tax rebate knowledge and business operation skills in a relatively short period of time. Good for taxpayers.

2. Organize and recommend young comrades to participate in the province's export tax rebate expert examination, in order to further improve the export tax rebate work reserve talents. The export tax rebate is wide-ranging and professional, but if it is only a few people, it is not good for this job. This year is the first time that the national tax system of the province has organized an export tax rebate expert test. The time is tight, the requirements are high, the difficulty is high, and the competition is fierce. We are not only going to take the exam to compete for the honor of the branch, but also take the opportunity to train and train a group of export tax rebate management talents, and fully organize and prepare this work. In addition to the participation of the tax refund team, the young comrades in Corey and other departments are actively recommended to take the training test. The teaching materials are not enough. We will try our best to find the teaching materials for the comrades who took the test. The policy changes quickly. We will download the latest policies and regulations from the Internet in time to send it to everyone. In case of difficult problems, we will explain to you in time. Due to our effective measures, in this year's examination, we have two comrades who have obtained provincial-level export tax rebate experts. Three comrades have won the title of city-level expert, and the group scores are among the top in the city. It should be said that through this examination, the basic purpose has been achieved. Some comrades who have not been admitted said: "Although I have not been qualified, I know what the export tax rebate is all about. I will know what to do when I come to the company."

Second, strengthen management, optimize services, and fully implement the various objectives of the reform of the export tax rebate mechanism

The fundamental purpose of implementing the new mechanism is to promote the development of an export-oriented economy. To be specific, we must, on the basis of earnestly strengthening the management of export tax rebates, quickly review and approve, and provide quality services. We have done the following work for this purpose:

1. Optimize the service and do a good job of publicity. In order to earnestly "the new account is not owed, the old account must be returned". We first adopt a multi-disciplinary approach to publicize the new policy of export tax rebate. In addition to the announcement of the new policy in the open bar of government affairs, we also issue an "open letter to export enterprises" to all export enterprises. The main content of the new policy changes is informed; the second is that if the tax rebate rate changes, the company will notify the enterprise to make relevant adjustments and go deep into the enterprise inspection, which has ensured that the new policy is in place. The third is to urge the enterprise to collect the export documents in time and in the regulations. Time to report to the tax authorities; Fourth, do a good job in the export base statistics of export enterprises, provide a basis for determining the city's tax base; fifth, on the basis of constantly standardizing corporate behavior, further increase service, improve service concept, and always be a taxpayer Providing quality service is at the forefront of the work. In January of this year, Dongfeng Motor Co., Ltd. just got the right to self-operate import and export, and encountered a batch of products to be exported before the Spring Festival. On the 15th of January, coincides with the Lunar New Year, the taxpayers of the enterprise rushed to the branch to apply for an export tax refund registration certificate. Starting from the special circumstances of the company, we quickly launched the “Green Channel for Taxation”, which is urgently needed. With the strong support of the relevant departments of the Municipal Bureau, we only took one day to hand over the registration documents that would have been needed for one month to the taxpayers, and installed equipment and training personnel in time to ensure the smoothness of the products. The company was deeply touched by the export of customs declaration. The enthusiastic service not only won the understanding and support of taxpayers, but also sent a message to the regional network of the municipal bureau to affirm our approach.

2. Implement policies and coordinate well. In the course of our work, we strictly enforce the policy and strictly control it. If we do not comply with the policy, we will never handle it. Three copies of relevant applications from the company have been returned. Data review is the last step for enterprises to handle the “exemption, offset and refund” tax procedures. We started from two aspects and continued to increase the intensity of the review. The first is to strengthen the daily review of the application materials. For enterprises applying for tax refunds, we first check the authenticity of their declaration documents, whether there are forgery or falsehoods; secondly, whether the data in the audit documents are logically related, and check the "export goods declaration form" and "export sales invoice" Whether the sales items in the agreement are consistent, whether the amount of income in the “Foreign Exchange Verification Form” and the “Bank Settlement Form” are consistent, and the total number of “Declaration Schedules” and the total number of “Report Forms” are consistent; again, reviewing various documents The data filled in is consistent with the entry in the reporting system. Over the past year, we have reviewed more than 650 documents of various types and returned more than 30 documents with problems. At the same time, in accordance with the relevant regulations, we coordinate with the departments such as the Taxation Section and the Taxation Hall. Only for the production export enterprises to apply for the tax refund for the tax exemption, the taxation hall can accept the tax return. For those who need to apply for exemption from the adjustment of the library and tax refund, we promptly notify the levy department to go through the relevant procedures, so that the tax exemption policy will run smoothly from the reporting, review, exemption, tax refund, transfer and other links, so that taxpayers can enjoy in time. Go to this preferential policy. This year, we have a total of more than 6 million yuan for the 10 households to enjoy the export tax exemption tax rebate policy, the tax refund amount is 800,000 yuan, and the total refund and tax exemption is 7 million yuan. Strong support for the development of local export-oriented economy. Thanks to our strong work and remarkable results, at the city's import and export work conference held in June this year, the relevant leaders of the Municipal Bureau fully affirmed the export tax rebate work of our development zone, and let us take the lead in making "the four links strictly Speech on Standardized Operation and Active Implementation of Electronic Taxation of Export Tax Refunds.

Third, strict audit, do a good job in export tax rebate and other management work

While doing a good job of “exemption, offset, and refund” of export goods for production enterprises, we are also doing a good job in other management of export tax rebates.

1. The special payment book for tax export goods is issued for review,

In the whole year, we reviewed and issued the “Special Contributions for Tax Exported Goods”, and the pre-taxed 10,000 yuan, which was 22.4% and 68.3% higher than the same period of last year. Every month, we also upload the electronic information of the “Special Contributions for Tax Exported Goods” on time according to the requirements of the Municipal Bureau. The monthly accuracy rate is 98%, which is 2 percentage points higher than the provincial bureau.

2. The export enterprise has more tax refund review work. According to the spirit of the Ministry of Finance and the State Administration of Taxation, Caishuizi [1996] No.8, we have coordinated with the Auditing Division, accepting and auditing 3 exporting enterprises to apply for multi-return tax refunds, assisting the Auditing Department in conducting inspections, and For the taxpayer, the tax refund for the multi-return is 340,000 yuan. No error reporting, the accuracy rate reaches 100%.

3. It is exempt from the annual liquidation work of tax refund. According to the relevant regulations of the Municipal Bureau, we assisted the Municipal Bureau of liquidating the tax exemption, offset and refund of 11 export enterprises including Hubei Xinhuaguang Information Materials Co., Ltd., and checked the tax amount of 15332.4 yuan. In the liquidation, we strictly follow the requirements of the "liquidation method", so that there are notices under the next, there are conclusions on liquidation, there is basis for handling, and there is supervision afterwards. And timely report the liquidation report and attached materials.

In short, in the past year, the work of the Export Tax Rebate Group of our Management Section has achieved certain results. The achievement of these achievements is the result of the high priority and correct leadership of the superior leaders, and is the result of strong support and close cooperation of the department comrades. . In the new year, we will further forge ahead, innovate constantly, work harder and work harder, and push the export tax rebate management work to a new height.