How can I get a Fast Tax Refund?

Tax refund assessment refers to the tax authorities' systematic analysis of tax refunds (exemptions) for export goods within a certain period of time in accordance with the requirements of the "Administrative Measures for Tax Assessment of the State Administration of Taxation (Trial)" (Guo Shui Fa [2005] No. 43) Evaluate and make qualitative and quantitative judgments and take further management actions accordingly.

Tax refund assessment

Right!

Tax refund assessment refers to the tax authorities' systematic analysis of tax refunds (exemptions) for export goods within a certain period of time in accordance with the requirements of the "Administrative Measures for Tax Assessment of the State Administration of Taxation (Trial)" (Guo Shui Fa [2005] No. 43) Evaluate and make qualitative and quantitative judgments and take further management actions accordingly.

Chinese name

Tax refund assessment

Types of

Evaluation

in accordance with

Measures for the Administration of Tax Assessment of the State Administration of Taxation

Indicator

Export unit price difference

1. Evaluation of export prices. ^[1]

In recent years, in order to support the development of foreign trade, respond to the international financial crisis, continue to simplify export tax refund procedures, speed up the progress of tax refunds, and have raised the export tax refund rate seven times since the second half of 2008. This move has played a positive role in expanding exports and increasing employment, but with the expansion of the scale of tax refunds, the risk of tax fraud has also been further gathered. From the 2006 Zaoqiang tax scam case in Hebei to the CPU scam case that caused a sensation in the country, tax scams and crimes have occurred frequently, and the methods are more covert, more complicated, and more difficult to manage. The task is very difficult. ^[2]

A sound assessment mechanism for export tax rebates is an effective tool to improve the efficiency of export tax rebate management, and a powerful weapon to prevent and combat export tax fraud. With the continuous deepening of the evaluation work, new situations and new problems continue to emerge, and efforts must be made from multiple aspects to promote the rapid and healthy development of this work. ^[2]

(I) Effectively strengthen management and pinpoint the positioning of assessment work

Tax authorities at all levels should strengthen the organizational leadership of export tax rebate assessments, establish a complete organizational guarantee system, further improve policies and measures, implement operational measures, pinpoint job positioning, focus on solving difficulties encountered in work, and focus on handling them: (1) Relationship between assessment, management and audit. Tax rebate assessment is an important measure to strengthen the management of export tax rebates. It is a bridge connecting management and auditing. It is not possible to separate the close relationship between assessment and management. It is also impossible to replace auditing with auditing. Good position "; (2) The relationship between comprehensive assessment and special assessment, with reference to the correlation and linkage between export tax rebates and value-added tax, consumption tax, corporate income tax, and stamp duty, analyze abnormal changes in related taxes, and develop export Combined with the comprehensive assessment of other taxes, avoiding repeated assessments of the same enterprise, reducing tax costs and reducing the burden on the enterprise; (3) The relationship between assessment and services. Evaluation is an organic combination of management and service. The process of export tax rebate evaluation is also a process of optimizing tax services. Through the assessment, export-related tax policies can be promoted to export enterprises, guiding them to make fewer mistakes and stay away from the "mined area", and jointly create a harmonious export tax rebate environment.

(2) Do a good job of early warning analysis and scientifically design the index system

The export tax rebate assessment index has the characteristics of wide coverage, rapid change in time, and large regional differences. Its design must be at a global level, be connected with the current export tax rebate system, and combine quantitative analysis with qualitative analysis to build a comprehensive, dynamic, scientific three-dimensional index system that is both cross-cutting and corroborating. (1) Combination of macro and micro. Including general indicators and specific indicators, which can be specifically divided into comprehensive evaluation indicators, foreign trade enterprise evaluation indicators, production enterprise evaluation indicators, etc .; (2) National and local integration. The General Administration of Administration issues warning indicators and peak values on a regular basis to provide operational guidelines for grassroots tax authorities. Based on the situation of their own export enterprises, local governments calculate early warning values that are consistent with actual indicators and continuously improve them in practice.

(3) Broaden access channels and realize information resource sharing

A large amount of accurate and effective evaluation information is the basis for improving the evaluation quality and expanding the evaluation depth and breadth. It is necessary to speed up the pace of information construction and gradually form a nationwide network data sharing mechanism. (1) Exploit internal potential, and comprehensively integrate the information resources of tax collection and management system, anti-counterfeiting tax control system and export tax refund review system. Smooth collection, management, and inspection of information transmission channels, remove obstacles and improve the efficiency of information use: (2) External open source, close contact with customs, foreign exchange management, foreign trade, commodity inspection, public security, land, audit, banking and other departments to increase Tripartite information collection and exchange efforts to establish a fast and comprehensive information sharing and transmission mechanism; (3) do a good job of publicity and guidance to ensure the quality of export company declaration data. With the help of modern information means, it will implement dynamic management of information, improve the ability of information analysis, processing and processing, and provide support for the smooth development of export tax rebate assessment.

(4) Enhance departmental coordination and form a common prevention mechanism

The role of export tax rebate assessment depends on the participation of the whole society, continuously improve the comprehensive taxation efforts, and form an overall force to prevent export tax fraud, from the source to curb the occurrence of fraudulent export tax rebates. (1) Within the tax department, the resources of tax collection, management, and inspection are reasonably allocated, the division of responsibilities is reduced, and the internal consumption of the organization is reduced, so as to establish a good space for the assessment of tax refund: (2) the tax department relies on the export letter tax adjustment system, Intensify the investigation of supplier companies, enhance the communication between the tax authorities of the supply and demand sides, and extend the depth and breadth of the export tax rebate assessment; (3) The tax department and other functional departments should maintain close contact and sincere cooperation with each other and regularly hold joint working meetings , Timely report the abnormal movements of enterprises, and provide suggestions and guarantees for the evaluation of export tax rebates.

(5) Improve the quality of cadres and build a stable and capable team

The assessment of export tax rebates is highly specialized, requiring assessors not only to have expertise in taxation, accounting, and law, but also to be familiar with customs, foreign exchange, and commodity inspection related policies and regulations, as well as computer, statistics, and foreign language operating skills. Therefore, in order to create a high-quality tax rebate assessment team, it is necessary to: (1) increase the training of assessors, help them master assessment methods, interview techniques, report analysis methods, etc., and regularly assess the quality and efficiency of work (2) Relying on the construction of learning institutions, encourage assessors to self-learn on the job, delve into theories and explore cases, improve learning consciousness, and better serve assessment work; (3) advance " "Talent pool" construction, the establishment of professional export tax rebate evaluation agencies, attract business professionals, good morality, and disciplined talents to participate, and maintain the stability of the evaluation team.