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贵州贵阳:拉好“四条线” 助力“退免减”
  为深入贯彻落实《关于深化增值税改革有关政策的公告》(财政部税务总局海关总署公告2019年第39号),5月7日,贵阳市税务局组织开展全市深化增值税改革出口退税政策宣传暨相关管理规定、系统操作培训活动。各区、县(市)税务局出口退税工作人员和全市126户有出口退(免)税申报业务的出口企业财务人员、办税人员参加培训。集中培训后,针对出口企业普遍关心的日常操作疑难问题,开展了现场交流和辅导,并收集纳税人意见和建议。

  一是上连“天线”,落实减税降费部署。减税降费是今年经济和税收工作的主题,出口退税作为国家运用税收杠杆奖励出口的一种措施,本身也是一种税收优惠。因此,必须上连“天线”,从宏观上认识出口退税作为落实中央“稳外贸、稳外资”部署的措施之一,税务机关进一步优化出口退税服务,提高出口退税工作质效,就是确保减税降费政策落地生根,就是助力地方经济“三驾马车”协调发展。

  二是下通“网线”,覆盖全部出口企业。出口企业就像外贸经济网络中的无数电脑终端,只有连通“网线”,及时、全面、准确地传输深化增值税改革的有关政策信息,才能让出口企业懂政策、会申报、能操作。截至目前,贵阳市办理出口退税备案资格的企业共有502户,占全省的46.09%;实际有出口退(免)税申报业务的有138户,占全省的70.41%。本次培训,基本覆盖全市有出口退(免)税申报业务的出口企业。

  三是外防“红线”,依法办理免抵退税。出口企业只有依法依规经营,规范外贸出口业务,才能依法办理出口退税。本次培训,税务机关结合相关出口退(免)税政策文件、管理规定,对提供虚假收汇凭证、备案单证等情形适用免税、征税规定,以及骗取出口退税的行政处罚,取消退税资格等内容进行了重点讲解和辅导,提醒出口企业不触碰“红线”,依法退税,持续发展。

  四是内守“底线”,提升平均退税时限。随着信息化水平不断提升,独立于金税三期之外的出口退税管理相关操作系统日趋完善,长期困扰税企双方的因信息缺失而影响出口退税进度的问题基本解决。同时,《出口退税管理工作规范》成为出口退税工作人员的基本遵循。本次培训,进一步强调税务机关内部流程必须严守“规范”,不断提升出口退税平均办理时限,为出口企业优化退税服务,为支持地方经济发展作出应有贡献。

Guiyang invoice company's service scope: advertising, hotel accommodation, catering, mechanical equipment, service, building, leasing, building materials, labor, office supplies, consulting, materials, printing, printing, home appliances, engineering funds, meetings, conference services, office consumables, office equipment, medical equipment, sporting goods, labor protection supplies, equipment leasing, car leasing, venue leasing, office Leasing, auto parts, garbage removal and transportation, ground pushing and suction powder, carriage, gift, shopping card, transportation, landscaping, construction engineering, nursery stock, film distribution, advertising production, advertising planning, advertising design, activity agency, technical services, auto supplies, kitchen supplies, office tables and chairs, hotel supplies, hardware tools, hardware materials, metal materials, electronic materials Transportation, equipment maintenance, electrical equipment maintenance, elevator installation, elevator maintenance, equipment installation, exhibition, decoration materials, decoration, network maintenance, property management, water and electricity, house rental, rent, information consultation, consultation, refueling, gasoline, diesel, equipment processing, technical processing, mechanical processing, tea, stationery, A4 paper, selenium drum, ink cartridge, labor protection articles, shoes, head Accessories, clothing and accessories, hand tear, steel, pipe, stainless steel, aluminum alloy, glass, plastic, mold template, wire and cable, motor vehicle, wood, photo, bubble character, timely paste lettering, inkjet cloth, HD V soft film, general soft film business appearance, portrait endorsement, advertising endorsement, network technology, computer hardware and software technical services, technical advice, technology Development, achievement transfer, enterprise management consulting, marketing planning, web design, graphic design, industrial product design, interior decoration design, cultural and creative planning, warehousing services, etc. Welcome to call and talk, win-win cooperation!

Guiyang, Guizhou: pull "four lines" to help "refund, exemption and reduction"

In order to thoroughly implement the announcement on deepening the VAT reform (Announcement No. 39, 2019 of the General Administration of Customs of the Ministry of Finance and the State Administration of Taxation), on May 7, Guiyang Municipal Taxation Bureau organized the publicity of the city's policies on deepening the VAT reform and export tax rebate, as well as relevant management regulations and system operation training activities. All District, county (city) tax bureaus' export tax refund staff and the city's 126 export enterprises' financial staff and tax personnel with export tax refund (Exemption) declaration business attended the training. After the centralized training, we carried out on-site exchange and guidance, and collected the opinions and suggestions of taxpayers, aiming at the daily operation problems that are generally concerned by export enterprises.

First, connect the "antenna" and implement the deployment of tax reduction and fee reduction. Tax reduction and fee reduction is the theme of this year's economic and tax work. As a measure of using tax leverage to reward exports, export tax rebate is also a tax preference. Therefore, it is necessary to connect the "antenna" and understand the export tax rebate as one of the measures to implement the central plan of "stabilizing foreign trade and stabilizing foreign investment". The tax authorities further optimize the export tax rebate service and improve the quality and efficiency of the export tax rebate work, which is to ensure the root of the tax reduction policy and to help the coordinated development of the "three carriages" of the local economy.

The second is to connect "Internet cable" to all export enterprises. Export enterprises are like numerous computer terminals in the network of foreign trade economy. Only by connecting the "network line" and transmitting the relevant policy information of deepening the VAT reform in a timely, comprehensive and accurate way, can export enterprises understand the policy, declare and operate. Up to now, there are 502 enterprises in Guiyang City, accounting for 46.09% of the province's total, and 138 enterprises actually have export tax refund (Exemption) declaration business, accounting for 70.41% of the province's total. This training basically covers the export enterprises with tax refund (Exemption) declaration business in the city.

The third is the "red line" of external defense, and the tax exemption and refund shall be handled according to law. Only when the export enterprises operate in accordance with the law and regulate the export business of foreign trade, can they handle the export tax refund in accordance with the law. In this training, the tax authorities, in combination with the relevant export tax refund (Exemption) policy documents and management regulations, focused on the application of tax exemption and taxation regulations in the case of providing false foreign exchange collection vouchers and filing documents, as well as the administrative penalties for cheating export tax rebates, the cancellation of tax rebate qualifications, etc., to remind export enterprises not to touch the "red line", tax rebates in accordance with the law, and sustainable development.

Fourth, keep the "bottom line" and improve the average tax refund time limit. With the continuous improvement of the level of information technology, the relevant operation system of export tax rebate management independent of the third phase of golden tax is becoming more and more perfect. The problems that affect the progress of export tax rebate due to the lack of information between tax enterprises and tax enterprises for a long time are basically solved. At the same time, the "Regulations on the administration of export tax rebate" has become the basic compliance of the staff of export tax rebate. This training further emphasizes that the internal process of tax authorities must strictly abide by the "norms", constantly improve the average processing time limit of export tax rebate, optimize tax rebate services for export enterprises, and make due contributions to support local economic development.

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