Activate valuable data resources to help macroeconomic decision-making and enhance the vitality of micro-subjects
Approach and understand tax big data (in-depth observation)
Our reporter Wang Guan
"People's Daily" (18th edition on April 12, 2021)
A thin value-added tax invoice contains all the signs of economic operation.
When companies have production, they have to sell. When there is sales, they must issue value-added tax invoices. Invoices record valuable data about business operations. These data from all walks of life are aggregated to reflect all aspects of China's economic operation.
Don't underestimate these tax data.
Whether the business is running well, the industrial chain is not connected, and whether the economic development is vigorous can be clearly seen through taxation big data.
Making good use of big tax data can not only help macroeconomic decision-making, but also enhance the vitality of micro-subjects.
Recently, the reporter has conducted interviews with a fertilizer production company, a meltblown material industry chain, and a tax bureau to see how the "lived" tax big data can serve economic development.
The story of a company:
1.72 million yuan tax rebate sent to your door
"We forgot to apply for a tax refund, and the taxation department took the initiative to remind us that we know the enterprise better than the enterprise"
February 18, 2021, the seventh day of the Lunar New Year.
At 8 o'clock in the morning, on the 5th floor of the office building at No. 356 Linquan Road, Yingzhou District, Fuyang City, Anhui Province, Li Yanyan, a cadre of the Taxation Bureau of Yingzhou District, Fuyang City, State Administration of Taxation, and his colleagues conducted a "physical examination" on the big tax data on the computer.
Extracting the incremental value-added tax refund data, and comparing it with the list of taxpayers applying for the incremental value-added tax refund...... The operation process that Li Yanyan could not be more familiar with was just a few clicks away.
Soon, the computer showed several companies that might have "abnormal" conditions.
"Huh? Isn't Wensheng Bioengineering Company in the list of key guarantee material manufacturers for epidemic prevention and control? Why didn't you apply for a tax rebate?" Because of regular data analysis, Li Yanyan has long been familiar with local key enterprises.
When he found the "abnormal", he immediately went to the next-door office to find the tax administrator Chu Dazhi. As the contact person of Wensheng Company, Chu Dazhi knew this company well.
"Wensheng Company is afraid that it has forgotten to apply. Let's go there in the afternoon." Chu Dazhi said.
At that time, in Wensheng's intelligent fertilizer distribution workshop, three production lines roared and operated.
The new plant has just been put into use, the production capacity has been fully released, and the order volume has doubled, but the raw materials have "lighted up".
"You have to use money to buy raw materials." In the factory's financial office, Wensheng's financial director Xu Guang is having an emergency meeting with the financial staff-the liquidity on the company's account is in a hurry.
For Wensheng, it is the peak production season before spring plowing.
What Xu Guang didn't expect was that the production capacity increased, the existing raw materials were not enough, and he had to continue buying.
"The new factory area has spent a lot of money, and the price of raw materials has risen again." On the one hand, the order volume continues to grow, and on the other hand, the funds for purchasing raw materials are in a hurry. Xu Guang keeps shaking his head and sighing.
"If it doesn't work, go to the bank for a loan." A financial officer made a suggestion.
"After the bank approves it, it will take a while, and the delivery date will have to be pushed back, no!" Xu Guang objected.
"Why don't you take the new order?" Someone asked again.
Xu Guang also denied it: "The market situation is so good now that if you don't accept orders, you will lose a lot of customers."
After discussion, we still have to hurry up to find funds.
"Director Xu, we are here to send you money!" Chu Dazhi joked to Xu Guang.
"Dazhi, you didn't open a bank. Where did you get the money?" Xu Guang was surprised to see Chu Dazhi and Li Yanyan who worked in the tax bureau visit.
"Let's take a look, did you forget to apply for this tax refund?" Chu Dazhi put a few pages on Xu Guang's desk.
"Ah? We can still enjoy this policy?" This "windfall" was unexpected by Xu Guang.
"You bought a lot of raw materials in the early stage, but the sales of the products were not high, and the tax rebate would be on the books." Chu Dazhi patiently explained that the purchase of raw materials, equipment and other expenses will form a deductible input value-added tax. , And the tax refund is to refund the input value-added tax that cannot be deducted now and can only be deducted in the future.
"Hurry up and fill out the form and apply for a tax refund!" Xu Guang and the financial staff became excited.
With the application form filled out by Wensheng Company, Li Yanyan and Chu Dazhi immediately returned to the tax bureau to apply for the tax refund for Wensheng Company through the green channel.
Soon, 1.72 million yuan arrived.
"We forgot to apply for a tax rebate, and the taxation department took the initiative to remind you that you know the company better than the company, how did you do it?" Afterwards, Xu Guang repeatedly sighed.
"Enterprise procurement and sales data are very clear in the value-added tax invoice system. Big tax data analysis has given us a clairvoyance and a "shunfeng ear"." Chu Dazhi said with a smile. Nowadays, behind every tax administrator, With strong support from the big data analysis of "Li Yanyans", we can dynamically grasp the production and operation of each enterprise and help the enterprise in time.
Not only that, the taxation department is continuously expanding the scope of tax big data analysis, not only can grasp the business situation and personalized tax-related needs in real time, but also easily realize the guidance of preferential tax policies, the reminder of the unenjoyed tax policy, and the tax-related problems. Resolve and so on.
"The company's orders for the first half of the year have been filled, and sales in the first quarter have doubled over the entire year of last year. Big tax data has helped a lot!" Xu Guang said.
The story of an industrial chain:
Upstream and downstream companies hit it off
"There is no need to worry about not finding a supplier anymore, the industry chain is alive all at once"
April 10, 2020, Dongguan City, Guangdong.
The breeze was blowing, and Cheng Xu, who was walking on the road, was in a particularly good mood.
Seeing that the 40 tons of polypropylene meltblown materials ordered by downstream mask companies were successfully issued, Cheng Xu, the chairman of Dongguan Taihe Plastic Trading Co., Ltd., took a sigh of relief.
Half a month ago, his business almost encountered a "broken chain" crisis.
With the sudden emergence of the new crown pneumonia epidemic, mask raw materials have become a tight supply of various companies. Taihe, which has just resumed work and production, has received a batch of orders for polypropylene meltblown materials.
It is good to have orders in hand, but the company's buyer rushed over to tell Cheng Xu anxiously, "The upstream suppliers we have been working with have not yet resumed work. What can we do?"
In the next few days, Cheng Xu made a lot of phone calls and found a lot of friends. The buyers were also in touch with each other day and night. Seeing that the delivery date was approaching day by day, the supplier was still missing.
"There are not too many companies that have resumed work. I'm afraid they won't be able to find suppliers in a short time." The purchasing staff's idea of giving up became stronger and stronger. "Cheng, our order is estimated to not be completed."
On the one hand, downstream customers frequently call to urge delivery, and on the other hand, finding a needle in a haystack to find upstream suppliers has no results.
"Orders cannot be delivered on time, which is not only a problem of delayed delivery and loss of money, but also damages the credit of the enterprise, and may even lose long-term partners." Cheng Xu's pressure doubled.
A few days later, good news came from the tax bureau.
"There is a way to solve this problem!" On the other end of the call, the tax service commissioner He Shen said as usual on the phone.
How did he know that this was originally a routine call to understand the resumption of work and production, and it became a "life-saving" hotline for enterprises.
He Shen told Cheng Xu that the Guangdong taxation department has just launched the "Tax Industry Chain Intelligent Linkage Platform", which can help upstream and downstream enterprises to open up the industry chain.
Under He Shen’s guidance, Cheng Xu, who was suspicious, immediately turned on his mobile phone and logged into the Zhilian platform through the "Guangdong Tax Link" applet. After completing the registration, input "polypropylene meltblown material" in the "find source" function interface to search and filter. The list of suppliers who have recently sold this material appears.
"I checked the suppliers online, but I didn't find these companies. Why can the tax bureau know who has the raw materials in hand?" Cheng Xu was curious.
"The amount of information for a single tax data is limited, but the tax department has aggregated the value-added tax invoice information of all companies. Through big data analysis, the supply and demand situation in the industry chain is relatively clear." He Shen further explained.
It turned out that as the operator of the Zhilian platform, the Guangdong Provincial Taxation Bureau of the State Administration of Taxation conducted semantic analysis, intelligent word segmentation and fuzzy matching of the raw material commodity name information in the invoice to determine the supplier’s production capacity, credit rating, demand intensity, and risk factors. Perform comprehensive calculations on other information, and prioritize matching and sorting based on user needs to achieve a precise connection between supply and demand.
"I deliberately selected'Dongguan City' in the'Regional Screening' function, thinking that it would be easier for companies to purchase closer." In the end, Cheng Xu chose Dongguan Jishuo Industrial Co., Ltd. and immediately dialed the company's general manager. Wang Yong's phone.
At this time, Jishuo was also suffering from the sluggish industrial chain.
Due to the needs of epidemic prevention and control, Jishuo Company converted almost half of its production lines to polypropylene meltblown materials. The products were available, but no buyers were found.
"The output of polypropylene meltblown materials has increased significantly, and the warehouse is full, we are also worried!" Wang Yong said.
Wang Yong was particularly happy when he received a call from Cheng Xu. The two hit it off and a mask industry chain was opened up.
"We quickly negotiated the transaction and finally gave the downstream companies an explanation. They can wait for this batch to produce masks!" Cheng Xu said.
Since then, Cheng Xu has become a frequent visitor of the "Tax Industry Chain Intelligent Linkage Platform".
“In the past, if you wanted to find a supplier, you would rely on introductions by acquaintances and online search, like finding a needle in a haystack. Now with the help of the platform, you don’t have to worry about finding a supplier anymore. The industry chain is suddenly alive.” Cheng Xu said with emotion.
"At the end of the calculation, we found that last year's annual sales were four times higher than that of 2019." Cheng Xu was particularly proud of the company's experience of heading against the wind. "No, the number of orders now is a hundred more than this time last year. Twenty and thirty."
“Most manufacturing enterprises in Dongguan are in the majority, and a smooth industrial chain is particularly important to ensure normal business operations.” said Wu Wenjie, chief accountant of the Dongguan Taxation Bureau of the State Administration of Taxation. The development of a smart-linked platform can help solve the problem of poor supply of raw materials for enterprises and the disconnection of upstream and downstream production and sales The key block point is to create a two-way display platform for both the supply and demand sides of the industrial chain in the province.
"What materials a company produces, which companies have sold materials, etc., can be reflected through big tax data. The tax department can provide targeted assistance to the company and unblock the company's lifeline with the help of the intelligent connection platform."
The story of a tax bureau:
Tax index helps to grasp the pulse of the macro economy
"The tax index has become a'star' at the press conference, helping companies solve many problems, and we are very happy in our hearts."
Saturday, March 13, 2021.
It was late at night, and an office in the office building of the Shandong Provincial Taxation Bureau of the State Administration of Taxation was still brightly lit.
"57, 58, 59, 0 o'clock, start." At 0 o'clock on Sunday, the system will automatically start VAT invoice data statistics. The technical staff of the Tax Big Data and Risk Administration will be watching to prevent the system from stalling or abnormal.
At 7 o’clock on Sunday, in another office of the building, Wei Xiaobao, the chief clerk of the Taxation Economic Analysis Department, was already sitting at his desk, thinking about today’s work plan, "By almost 8 o’clock, the system will be able to run these data, statistics The total is out."
As soon as 8 o'clock arrived, the data was displayed synchronously on Wei Xiaobao's computer.
He quickly compiled the data according to weekly, monthly, quarterly, annual, and year-on-year and month-on-month growth indicators.
After that, the data must be tested, for example, to see if the fluctuations are normal, and to analyze whether there are special factors such as holidays and policies.
At 9:45, Wei Xiaobao completed the inspection and produced a detailed report with both graphics and text.
After undergoing a series of strict review procedures, Wei Xiaobao sent the electronic version of the report signed by the bureau leaders to the Provincial Development and Reform Commission.
On Monday morning, this report will be reported to provincial leaders along with other important economic data as an important basis for economic decision-making.
Since February last year, this kind of work rhythm has become Wei Xiaobao's normal state.
Helping companies solve tax-related issues and open up the upstream and downstream of the industrial chain... Big tax data has already demonstrated high value at the micro-subject management level, but can this "rich mine" play a greater role at the macro-economic level?
Tax authorities have been thinking early on how to better "view" the economy through taxation big data and develop key products that can help grasp the pulse of the macro economy.
In 2020, under the guidance of the State Administration of Taxation, Shandong Taxation Department established the Shandong Taxation Economic Index System.
"The tax index is obtained through in-depth analysis of taxation data, value-added tax invoice data, and enterprise declaration data. It includes a series of specific indicators such as the vitality index of the taxpayer, the development index, the profit index, and the comprehensive index, which can reflect the participation of the taxpayer from different perspectives. The activity level, changing trend and profitability of market transactions should be a good consultant for macroeconomic decision-making." said Liu Wei, director of the Taxation Economic Analysis Division of the Shandong Provincial Taxation Bureau.
Soon, the value of this tax index was fully reflected.
In April last year, data showed that 90% of enterprises in the province had opened their doors for business.
However, the situation reflected by the tax index is not so optimistic.
"If 90% of the companies open their doors for business, it does not mean they can resume production. Even if they resume production, they may not sell well..." By analyzing the specific indicators of the tax index, the Shandong taxation department found a lot of valuable content. .
Soon, Wei Xiaobao and his colleagues wrote a report titled "The Resale of Industrial Enterprises in the Regulations Is Good and Slowly Needs to Be Increased."
The report specifically puts forward the need to focus on practical difficulties in business operations, such as the worrying situation of some companies that have not resumed sales, the need to further optimize the industrial structure layout in some regions, and changes in international oil prices have a greater impact on key industries in the province.
The report also found that insufficient international and domestic market demand, rising corporate production costs, serious inventory backlogs, and poor international flow of people and logistics may cause companies that have resumed production and production to face the risk of reducing production and stopping production again. Some companies are not allowed to reduce production due to the sharp increase in inventory. Do not reduce production line production to alleviate the pressure of capital occupation caused by inventory; some export-oriented enterprises, due to the cancellation of foreign orders, export to domestic sales are not smooth, and the enterprise faces the risk of production suspension.
After the report was submitted, the province began to solve the difficulties faced by enterprises.
Taxation departments also continue to use tax big data to further open up the industrial chain, help export companies to open up the domestic market, and help companies better resume work and production.
Since then, big tax data has gained fame in the province.
At the end of May last year, the Shandong Provincial Government Information Office held a press conference and began to use big tax data to "speak" to accurately reflect economic performance.
"With the advancement of the resumption of work and production, as well as the implementation of a package of tax reduction and exemption and precision service policies, the market vitality index of Shandong Province has improved significantly since March, and basically rebounded to the level of the same period in 2019 in April, with individual indicators even exceeding For the same period in 2019."
At present, the Shandong taxation department has initially established a taxation index system. It has established a fixed working mechanism for publishing the vitality index, development index and comprehensive index of taxpayers within 10 days after the end of each month, and publishing the profitability index of taxpayers within 5 days after the end of the quarterly reporting period. The compilation of the tax index has significantly enhanced the direction and accuracy of the overall taxation big data service.
"Seeing that our tax index has become a'star' at the press conference, helping companies solve many problems, we are happy in our hearts, and we are more motivated in our work, and we are ready to dig deeper into the data'rich mine' to get more tax revenue. Big data "speak up"." Wei Xiaobao said.
The reporter learned from the State Administration of Taxation that in recent years, the taxation department has made full use of big data to improve the modernization of taxation governance.
Data shows that by the end of 2020, the national tax authorities have accurately guided the docking of production and sales, and have helped companies realize more than 40 billion yuan in transactions. Big tax data has become a "weapon" to serve the real economy.
"Data service needs to be strengthened in the overall situation." Wang Jun, Secretary of the Party Committee and Director of the State Administration of Taxation, said that the tax system should make good use of big tax data, and try its best to serve all kinds of enterprises' production and operation, and serve the scientific decision-making of party committees and governments at all levels. , To serve the overall situation of economic and social development.
-Reporter's Notes
Deeply dig data "rich mines" to release development potential
What is tax big data?
It is the "life-saving money" for the emergency turnover of enterprises, the "lifeline" for the smooth flow of the industrial chain up and down, or the "good adviser" that can help macroeconomic decision-making.
According to the State Administration of Taxation, in terms of volume, big tax data covers nearly 70 million corporate taxpayers and hundreds of millions of natural person taxpayers.
From a qualitative point of view, big tax data covers not only all aspects of taxation work, but also the basic processes of business activities of various economic entities.
Each type of data can be detailed to the specific situation of each taxpayer, and can be subdivided into different dimensions such as industry, region, and scale.
Deeply digging into the "rich mine" of tax data will produce huge economic and social benefits.
Tax data is valuable, as is other data.
The "Opinions of the Central Committee of the Communist Party of China and the State Council on Building a More Complete Factor Market Allocation System" released last year puts data as one of the five major production factors and emphasizes the need to accelerate the cultivation of the data factor market.
At present, the digital economy is developing rapidly, with wide coverage and strong penetration, and has played an important role in social governance. The value of data should be fully valued.
Pay attention to the value of data, discover is the foundation, and make good use of it is even more critical.
At present, there are still some good data in various sectors and industries that have not been discovered or are not fully utilized.
In particular, government departments should take the initiative to strengthen data mining and utilization.
To dig deeper into the "rich mine" of data, we should promote the open sharing of government data, enhance the value of social data resources, strengthen the integration of data resources and security protection, and seize the opportunity to activate more "sleeping" data resources.
Data production channels may vary, but if analyzed, sorted, and applied, it is likely to shine like big tax data.
We expect that data, an important factor of production, will play a greater role in the future.