Accelerate the progress of export tax rebate in stages.

Accelerate the progress of export tax rebate in stages.

The tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People's Republic of China, and the offices of State Taxation Administration of The People's Republic of China's special commissioners in various places are subordinate units:

In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council on further stabilizing foreign trade and foreign investment, and faithfully implement the requirements of the the State Council executive meeting on accelerating the progress of export tax refund (exemption) for enterprises with good credit, promoting the stability and upgrading of foreign trade, and improving the level of opening up, the relevant work is hereby clarified as follows:

First, accelerate the progress of export tax rebate in stages.

The average time for the tax authorities to handle the normal export tax refund (exemption) of export enterprises of Class I and II is compressed within 3 working days. Due to the development of foreign trade and the actual implementation, the time limit for processing will be further clarified.

Category I and II export enterprises refer to export enterprises with category I and II export tax rebate management.

Normal export tax refund (exemption) refers to the export tax refund (exemption) business that has been audited by the tax authorities and conforms to the current regulations, and there are no doubts such as suspected tax fraud.

Second, do a good job in publicity and explanation and taxpayer counseling?

(1) Strengthen the training of front-line personnel. Local tax authorities should earnestly do a good job in training grassroots frontline staff such as 12366 tax service hotline and tax service hall on further accelerating the progress of export tax rebate, focusing on the requirements of this notice on accelerating the progress of export tax rebate, and the previous Notice of State Taxation Administration of The People's Republic of China and other ten departments on further increasing the support of export tax rebate to promote the stable development of foreign trade (hereinafter referred to as the Ten-Department Notice), the submitted materials and business caliber, and comprehensively improve the business level and service ability.

(2) Carry out precise policy push. Local tax authorities should, in accordance with the accurate push mechanism of preferential tax policies, push the applicable subjects such as the first-class and second-class export enterprises with accurate policies through the relevant measures of the provincial electronic taxation bureau to speed up the progress of export tax rebates in stages, and actively distinguish different types of personnel of enterprises to push more targeted information through various channels such as local communication platforms. ?

(3) Do a good job in taxpayer publicity and guidance. Local tax authorities should, in light of local conditions, produce promotional products on measures to speed up the progress of export tax rebates in stages, and carry out extensive and pragmatic publicity through tax websites, communication platforms for tax collection and new media. It is necessary to further compact the grid service responsibility of the competent tax authorities and carry out policy interpretation and special guidance on the classification of applicable subjects.

It is necessary to preach the significance of accelerating the progress of export tax rebate in stages, clarify the contents of this notice, guide the operation process, help taxpayers understand policies and declare operations, remind taxpayers to strictly strengthen risk internal control and avoid tax violations.

Third, the job requirements?

(1) Improve ideological understanding and strengthen organizational leadership. Accelerating the tax refund process for enterprises with good export tax refund credit is an important arrangement made by the CPC Central Committee and the State Council to further stabilize foreign trade and foreign investment, and it is also an important measure for tax authorities to further support the stable development of foreign trade and better serve the overall situation of high-level opening up on the basis of the notice from ten departments.

The tax authorities at all levels should earnestly strengthen their political responsibilities, deepen their ideological understanding, strengthen their organization and leadership, increase supervision and guidance, compact their work responsibilities, and adhere to the five measures of "quick retreat, severe punishment, strict investigation, external supervision, and long publicity" to ensure that the average processing time for normal export tax refund (exemption) of first-class and second-class export enterprises in the region does not exceed 3 working days.

Strengthen overall planning work to ensure quick tax refund. The provincial tax bureaus should effectively shoulder the main responsibility, do a good job ahead of time, fully guarantee the stable operation of the information system, closely track the local processing progress, and promptly guide and urge the grassroots tax bureaus to implement the details. It is necessary to strengthen the coordination between export tax rebate, planning accounting, collection and management science and technology, information center, data risk and other departments, and timely transmit information to ensure that tax rebates are handled on time. The tax authorities at all levels should be linked up and down, closely cooperate with each other, and form a joint force to ensure rapid tax refund.

(3) Strengthen risk prevention and control and intensify anti-fraud. Tax authorities at all levels should make overall plans to speed up the processing of export tax rebates and prevent and crack down on export tax fraud, establish a firm bottom line thinking, not only speed up the processing of export tax rebates according to time requirements, but also put an end to one-sided pursuit of progress and relax the prevention and control of export tax fraud risks. It is necessary to strengthen the risk analysis and response of export tax rebate, give full play to the role of the six departments in the normalization of anti-fraud and anti-fraud, increase cooperation with the public security, procuratorate, customs, people's bank of China, foreign exchange administration and other departments, keep a close eye on the new situation and new trends of export tax fraud, and always maintain a high-pressure situation of strictly investigating and cracking down on tax-related crimes related to the "three fakes" to better create a fair and just business environment.

(4) Strengthen internal supervision and strictly investigate the problem risks. While implementing the new measures to speed up the progress of export tax rebate, tax authorities at all levels should give full play to the spirit of self-revolution, put the "strict investigation of internal mistakes" throughout the whole process and every link of policy implementation, strictly investigate the dereliction of duty of tax officials in speeding up the progress of export tax rebate, especially the illegal acts such as collusion inside and outside to defraud export tax rebate, carry out "double investigation on one case" in depth, and strictly investigate and thoroughly crack down.

(five) take the initiative to accept supervision and listen to the opinions of all parties. In the process of fully promoting the progress of export tax rebate, tax authorities at all levels should make full use of the working mechanism of implementing tax support policies, "tax service product experience", government websites, director's mailbox and other direct links. , sincerely accept social supervision, take the initiative to listen to opinions from many parties, do a good job in collecting, analyzing, processing and feedback opinions and suggestions from all parties, ensure that the opinions and suggestions of taxpayers and relevant social parties get timely and effective responses, and constantly improve and perfect service measures.

Continue to widely publicize and create a good atmosphere. Tax authorities at all levels should actively carry out policy propaganda, track taxpayers' benefits and the effect of policy implementation, strengthen communication with the media, and widely publicize the positive role of the new measures notified by the ten departments and further accelerating the progress of export tax rebate in promoting the stability and quality of foreign trade, improving the level of opening up to the outside world and stabilizing the macroeconomic market, and create a good atmosphere for public opinion.