General

It is reported that in order to promote the stability and improvement of foreign trade, the State Administration of Taxation has issued a notice to clarify that from June 20, 2022 to June 30, 2023, the tax department will handle the normal export tax refund (exemption) of Class I and Class II export enterprises. Average time, compressed within 3 working days.

According to the content of the notice, Category 1 and Category 2 export enterprises refer to export enterprises whose export tax rebate management categories are Category 1 and Category 2. Normal export tax rebate (exemption) refers to the export tax rebate (exemption) business that has been reviewed by the tax authorities and complies with the current regulations and there is no suspicion of suspected tax fraud.

The notice requires that the local tax authorities, through the electronic taxation bureau of the province, carry out precise policy pushes for applicable entities such as first- and second-class export enterprises on the relevant measures to speed up the progress of export tax rebates in stages. It is necessary to carry out policy interpretation and special guidance for the classification of applicable subjects. It is necessary to not only preach the importance of accelerating the progress of export tax rebate processing in stages, to clarify the content of the notice, but also to guide the operation process, so as to help taxpayers understand the policy, be able to declare, and know how to operate. It also reminds taxpayers to strictly strengthen risk internal control to avoid tax violations.

The notice emphasizes that tax authorities at all levels should adhere to the five measures of "fast retreat, hard attack, strict investigation, external supervision, and long-term publicity" to ensure the average processing time for normal export tax refund (exemption) for first-class and second-class export enterprises in the region. no more than 3 working days. It is necessary to strengthen the coordination and cooperation between departments such as export tax rebates, planning and accounting, collection and management technology, information centers, and data risks, transmit information in a timely manner, and ensure that tax refunds are processed on time. It is necessary to coordinate the work of speeding up the processing of export tax rebates and preventing and combating export tax fraud, and establish a bottom-line thinking. It is not only required to speed up the processing of export tax rebates according to the benchmarking time, but also to eliminate the one-sided pursuit of progress and relax the risk prevention and control of export tax fraud.