General

"On average, we have to handle about 400 export tax rebates every month, and each tax rebate takes about 3 days from application to entry." Lu Yulu, a financial officer of Chongqing Zongshen Locomotive Industry Manufacturing Co., Ltd. (hereinafter referred to as "Zongshen Locomotive"), said on the 10th that from January to September this year, the Group successfully obtained 450 million yuan (RMB, the same below) of export tax rebate, of which the export tax rebate for motorcycles accounted for about 30.5%.

According to reports, Zongshen's motorcycle products are exported to Mexico, the Philippines and other countries and regions. Lu Yulu, who has been engaged in accounting for 15 years, said that in the past decade, the progress of export tax rebate processing has been accelerated, and the number of documents submitted has decreased significantly, which has won the company a lot of time to develop new products and fund turnover.

"Seven years ago, the most troublesome thing about handling export tax rebate every month was to sort out materials. It took several days to sort out thousands of documents, and then take a large bag of declaration materials to the tax office." Lu Yulu recalled that when handling an export tax rebate, "six sets" were required - contracts, bills of lading, invoices, packing lists, export tax rebate copies, and transportation documents. If there is a problem with one of the items, you have to go back to the company for re comparison and filling in. Sometimes you have to go back and forth to the tax service hall several times.

With the accelerated development of international trade in Chongqing and the continuous growth of export business, the workload of sorting and binding enterprise filing documents is increasing, and the demand for simplifying declaration materials and filing documents is also growing.

In 2016, Chongqing launched paperless declaration of export tax rebate. International trade export enterprises entered the "Comprehensive Service Platform for Export Tax Rebate" through Chongqing Electronic Taxation Bureau, and filled in the formal declaration electronic data signed by the digital signature certificate to achieve paperless management of declaration, document handling and audit.

In May 2022, Chongqing will introduce paperless storage of export tax rebate filing documents. Enterprises can choose to keep electronic filing documents for future reference, instead of spending a lot of manpower to bind paper documents such as export goods transportation.

Lu Yulu said that paperless declaration and filing brought about a clear sense of "burden reduction". "Ten thousand A4 papers can be saved a year, and my workload is reduced by 60%".

In addition to "data reduction", the processing efficiency of export tax rebate is also improving. The average processing time is reduced from 20 working days in 2015 to 10 working days in 2019, 8 working days in 2020, and 6 working days at the end of 2021. In June this year, the state accelerated the export tax rebate process for Class I and II enterprises with good export tax rebate credit qualification and high proportion of tax rebate scale, and the average time for handling normal tax rebate was reduced to 3 working days.

Zongshen Locomotive, as an export tax rebate enterprise, Lu Yulu said: "Don't underestimate the time of a few days. The capital of international trade export enterprises returns slowly. If the tax rebate is paid more quickly, the company will be more secure if it continues to research and develop and update equipment, and will have more power to go global."

The speed of "raising" and "reducing" of export tax rebate has gradually transformed into the trend of "entering" of international trade in Chongqing.

Data shows that in the past ten years, the number of active export tax rebate enterprises in Chongqing has increased from 1347 in 2013 to 2187 in 2021, and the amount of tax rebate handled has increased from 7.026 billion yuan in 2013 to 21.6 billion yuan in 2021.

The export tax rebate "speeding up and reducing the burden" is the epitome of streamlining administration and delegating power to the tax authorities in Chongqing. In the past ten years, Chongqing's tax authorities continued to "downsize" the government's power, reducing the number of tax administrative approval items from 87 to one; Tax business decreased by 49%; 50% reduction of submitted materials; Tax certification matters decreased by 58%, pushing Chongqing's tax business environment to a new level.