In March 2021, the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the CPC Central Committee and the State Council requires that the processing speed of the whole process of export tax rebates for enterprises be accelerated, and the processing time for high-credit enterprises be further shortened;
Since June 2021, the executive meeting of the State Council has twice deployed cross-border trade facilitation reforms. Among them, the executive meeting of the State Council held on July 21 proposed that the average time for processing tax rebates be compressed to less than 7 working days by the end of 2021;
At the end of June 2021, the new export tax rebate system of the third phase of the golden tax was launched nationwide, and the functions of export tax rebate declaration, export tax rebate approval, and export tax rebate letter adjustment were unified into the golden tax phase III information system, and the proportion of taxpayers "exempt from filling in the form" was increased to 70%, the return form was reduced by about 30%, and the data items filled in were reduced by about 20%, which really simplified the tax refund process and made the taxpayer declaration simpler and easier...
In 2021, from integrating the export tax rebate system to enhance the convenience of cross-border trade, to implementing the tax reduction and fee reduction policy to reduce the burden on market entities, to supporting new formats and models of foreign trade, the mainland tax department will provide support for foreign trade enterprises to smooth the capital chain, strengthen the industrial chain, enhance the service chain, and ride the wind and waves in the international market with faster tax refund speed and updated service measures.
Tax refund speed policy delivery is more accurate
Talking about the change in the time limit for export tax rebate processing, Zhao Hua, a financial officer of Jinzhou Yihong Trading Co., Ltd. in Liaoning Province, said: "After the new system is launched in 2021, intelligent functions such as batch import of basic declaration data have been added to make the declaration of tax refund accurate and fast. According to him, in 2021, their company has enjoyed a total of 3.25 million yuan of export tax rebates, and the rapid arrival of tax rebates has effectively alleviated the pressure on capital turnover, and the annual export volume has reached 26.61 million yuan, an increase of 17% year-on-year, speeding up and improving quality.
According to the data, by the end of 2021, the average processing time of normal export tax rebates in the country has been compressed from 13 working days in 2018 to 6 working days. One of the prerequisites for a fast tax refund is to be familiar with the policy. In 2021, local tax departments will further strengthen the publicity and counseling of export tax rebate policies to ensure that tax rebate policies are accurately delivered to taxpayers.
On the one hand, the tax department implements the service mechanism of "tax refund counselor + counseling team", establishes a direct connection platform for tax enterprises, classifies export enterprises according to tax credit level, tax law compliance, net assets, etc., implements personalized management and services, and effectively improves taxpayers' tax law compliance.
On the other hand, strengthen the application of tax big data, enhance departmental coordination, timely carry out risk verification for export tax rebate enterprises, and build a new tax law enforcement system of "no risk, no interference, illegal investigation, and strong intellectual control of the whole process".
The reporter learned that since 2021, local tax departments have repeatedly visited export enterprises in conjunction with local customs, commerce, people's banking and other departments, visited the problems and difficulties existing in the whole process of export tax rebates, and submitted them to the relevant competent departments for research and judgment to solve, and effectively solve problems and do practical things for enterprises.
Tax Reduction Has Strength The production and operation costs of foreign trade enterprises have been further reduced
In 2021, the mainland has introduced a series of tax and fee reduction policies to stabilize the main body, stabilize the market, and ensure the stability and smoothness of the supply chain of the foreign trade industry chain, which have played an important role in reducing the production and operation costs of foreign trade enterprises, promoting their accelerated transformation and upgrading, enhancing their core competitiveness, and boosting their confidence.
In 2021, the mainland introduced the policy of deducting R&D expenses for manufacturing and deferring taxes and fees in stages, which effectively enhanced the competitiveness of mainland product exports.
Quanzhou Huade Mechanical and Electrical Equipment Co., Ltd. is mainly engaged in the manufacture of general mechanical and electrical products, with many research and development projects and a large amount of investment. In October 2021, the company enjoyed a preferential deduction of about 1.24 million yuan in advance for R&D expenses. "This not only effectively alleviates the financial pressure of enterprises, but also gives us the confidence to increase investment in research and development, and our competitiveness in the international market is stronger." Huang Zehua, the company's general manager, said.
In terms of supporting export enterprises, increasing the tax rebate rate for export products is the most direct and effective means. Since 2020, the mainland has increased the export rebate rate for 1464 products, providing strong support for the development of export enterprises.
In terms of imports, the finance, taxation and other departments have jointly issued documents for many times to implement preferential tax policies for some raw materials, parts and components in important industries and key areas that are exempt from import duties. For example, the integrated circuit industry and the software industry are exempt from import tariffs on key raw materials and spare parts that meet the regulations; the import of key raw materials and parts manufacturers of new display devices and new display industries is exempt from import tariffs on self-use productive raw materials and consumables that cannot be produced in China or whose performance cannot meet the needs.
Tax services are more optimized The development of new formats and models of foreign trade has accelerated again
In July 2021, the General Office of the State Council issued the Opinions on Accelerating the Development of New Formats and Models of Foreign Trade, which put forward clear requirements for taxation to promote the development of new foreign trade formats: actively explore and implement tax collection and management and service measures to promote the development of new formats and models of foreign trade, and optimize the relevant tax business environment.
The State Administration of Taxation conscientiously implements the requirements of the State Council, continues to promote the digital reform of tax collection and management, actively explores and implements tax collection and management and service measures to promote the development of new formats and models of foreign trade, and encourages the development of new formats and models.
In Hunan, in order to help Hunan enterprises "go to sea", the tax department issued 35 measures to serve the high-quality development of the free trade zone; in Zhejiang, the digital reform experience of the export tax rebate filing documents of the Zhejiang Provincial Taxation Bureau was successfully shortlisted in the "Top Ten Cases of Institutional Innovation in the Zhejiang Pilot Free Trade Zone", which further highlighted the advantages of tax digital management and expanded the new path of win-win results for tax enterprises; in Guangdong, the tax department conducted research on the development of cross-border e-commerce comprehensive test areas, market procurement pilots and overseas warehouse exports in the province. Sort out policy blockages. On the basis of the introduction of eight measures to support the steady growth of foreign trade, we provide tax-related counseling personalized services for enterprises that carry out cross-border e-commerce export overseas warehouse business...
During the Beijing Service Trade Fair, Canton Fair and Shanghai Expo, the tax department combined with the actual needs of exhibitors, innovated and launched tax policy publicity, tax refund facilitation services, 24-hour intelligent consultation and other measures, and organized a number of tax protection teams to follow up and serve exhibitors, buyers and guarantee providers to help them stand on the "big stage" of economy and trade.
Jiang Zhen, an associate researcher at the Institute of Financial and Economic Strategy of the Chinese Academy of Social Sciences, said that foreign trade connects the international and domestic markets, which is of great significance in building a new development pattern. The continuous improvement of tax policy measures is conducive to promoting the innovation-driven development of foreign trade enterprises and seizing the opportunity of restructuring the global industrial chain supply chain, which has a positive effect on promoting the high-quality development of the mainland's foreign trade and building a new development pattern of services.