"Tax power" stabilizes foreign trade
Data from the State Administration of Taxation shows that from 2018 to 2021, the average processing time for normal export tax rebates across the country has been reduced from 13 working days to 7 working days, effectively relieving the pressure of capital occupation by enterprises; exports will be implemented on June 30, 2021 After the new tax refund system, the average declaration processing efficiency has increased by 30%... The continuous strengthening of preferential tax and fee policies and the continuous improvement of export tax refund speed have reduced costs for foreign trade enterprises and built a good tax business environment.
Export tax rebate "fight speed"
——The average processing time for normal export tax rebates nationwide has been reduced from 13 working days to 7 working days in 3 years
Improving the speed and convenience of export tax rebates is related to the smooth flow of capital and supply chains of foreign trade enterprises.
Shortening the processing time is to gain time for the development of foreign trade enterprises.
Data from the State Administration of Taxation shows that in 2021, the average time for tax authorities across the country to process normal export tax rebates has been reduced to seven working days.
The tax refund will be received within 5 working days. In terms of speeding up export tax refund, the Yangtze River Delta region is leading the country.
"From the submission of materials to the refund to the account, a tax refund of 62.65 million yuan was received in just 2 days. In 2021, the company's cumulative export tax refund amounted to 188 million yuan." The person in charge of Shanghai Meihuan Trading Co., Ltd. said that in the face of Due to the impact of the epidemic, the export and domestic business of enterprises are temporarily at a low ebb, and the "express train" for tax rebates has effectively relieved the financial pressure and brought "timely rain" to enterprises.
It is understood that in 2021, the average processing time for the export tax refund business of the tax authorities in the Yangtze River Delta region has been reduced to 5 working days.
Faster export tax rebates, precise tax-related policies and high-quality services continue to attract domestic and foreign talents and market players to take root in the Yangtze River Delta region.
Looking to the whole country, export tax rebate is both "fast" and "excellent service"——
Value-added tax invoice data shows that in 2021, the purchase amount of national export enterprises will increase by 20.1% year-on-year, with an average growth of 19.7% in the two years, 4.8 percentage points faster than the overall purchase level of national enterprises.
The level of export tax rebate facilitation has been continuously improved.
The tax department integrated and optimized the export tax rebate information system, vigorously promoted smart tax rebates, increased the average declaration processing efficiency by 30%, and effectively relieved the financial pressure of export enterprises such as rising freight costs.
Speaking of the experience of using the export tax rebate system, Zhao Hua, a financial officer of Jinzhou Yihong Trading Co., Ltd. in Liaoning Province, said that after the new system was launched in 2021, intelligent functions such as batch import of basic declaration data have been added to make tax rebate declaration accurate and fast. .
"In 2021, the company has accumulated a total of 3.25 million yuan in export tax rebates, and the rapid receipt of tax rebates has effectively eased the pressure on capital turnover. The annual export volume reached 26.61 million yuan, a year-on-year increase of 17%. The 'speed up' of tax rebates has ensured the company's operation and quality improvement. '." Zhao Hua said.
"Knowing the policy" can also ensure "fast tax refund".
According to the relevant person in charge of the State Administration of Taxation, since 2021, in order to ensure that the tax rebate policy is accurately delivered to taxpayers, local tax departments have strengthened the publicity and guidance of the export tax rebate policy.
On the one hand, implement the service mechanism of "tax refund counselor + counseling team", establish a direct connection platform for tax enterprises, classify export enterprises according to tax credit level, tax law compliance, net assets, etc., implement personalized management and services, and effectively improve taxpayers. Tax compliance.
On the other hand, strengthen the application of tax big data, strengthen departmental collaboration, and carry out risk verification for export tax rebate enterprises in a timely manner.
Tax incentives help enterprises reduce costs
——Policies such as additional deduction for manufacturing R&D expenses effectively enhance the competitiveness of foreign trade enterprises; import tariffs on some raw materials and components are exempted to help stabilize foreign trade
To help foreign trade companies stabilize the market and maintain orders, it is necessary to effectively reduce costs for market players, and tax preferential policies play an important role in it.
According to data from the General Administration of Customs, nearly 60% of China's exports are mechanical and electrical products.
For many foreign trade companies in the manufacturing field, under the same quality, whoever has a lower product cost will be more competitive.
The additional deduction policy for manufacturing R&D expenses and the policy of deferred tax payment in stages have effectively enhanced the export competitiveness of mechanical and electrical products of foreign trade enterprises.
"In October last year, the company enjoyed a preferential deduction of about 1.24 million yuan for R&D expenses in advance, which relieved the company's financial pressure." Huang Zehua, general manager of Fujian Quanzhou Huade Electromechanical Equipment Co., Ltd., introduced that the company is mainly engaged in the manufacture of general electromechanical products. There are many R&D projects and a large amount of investment, and tax incentives allow enterprises to have more confidence to increase R&D investment and enhance their competitiveness in the international market.
In Qingdao Sailun Group Co., Ltd., the scene of people coming and going in the tire production workshop in the past is gone, replaced by fully automated logistics scheduling based on the support of the Sailun industrial interconnected intelligent brain.
According to Shen Luna, a financial officer of Sailun Group, the research and development and application of "intelligent brain" benefit from a series of tax policy support from the state to encourage innovation and development, such as the deduction of research and development expenses.
"From 78.04 million yuan in 2019, 102 million yuan in 2020 to 130 million yuan in 2021, Sailun Group's R&D expenses deductions have been increasing year after year in the past three years. Preferential tax policies support enterprises to innovate and put into use new systems. , which effectively reduces the cost of export products and helps enterprises win a favorable position in the international market. The products sell well in more than 180 countries and regions. Last year, the group's operating income exceeded 13 billion yuan and its total assets exceeded 5 billion yuan."
The tax department also provides specialized and personalized services for foreign trade enterprises, such as signing "going out" enterprise tax service agreements to help enterprises improve their ability to prevent and control cross-border tax risks.
Lu Qingguo, chairman and general manager of Hebei Chenguang Bio, introduced that the tax department has customized the "High-tech Enterprise Tax Preferential Policies Guidance Ledger" and "R&D Expenses Deduction Tax Guidance Ledger" for Chenguang Bio, which will help the company "go global" and win More initiative.
In 2021, the total import and export value of China's trade in goods will reach 39.1 trillion yuan, an increase of 21.4% over 2020, and the scale of imports and exports will exceed US$6 trillion for the first time.
The scale, quantity and quality of imports and exports have risen together, which is inseparable from the continuous strengthening of tax and preferential policies.
In terms of optimizing import tariffs and preferential policies, since 2021, the finance and taxation departments have repeatedly made it clear that some raw materials and components in important industries and key fields will be exempted from import tariffs.
For example, the import of key raw materials and spare parts that meet the regulations in the integrated circuit industry and software industry is exempt from import tariffs; for new display device manufacturers and key raw materials and spare parts manufacturers of the new display industry, the import of domestic production or performance cannot meet the demand. Production raw materials and consumables for self-use are exempt from import duties.
"Import and export trade connects the international and domestic markets, which is of great significance in building a new development pattern." Jiang Zhen, an associate researcher at the Institute of Financial and Economic Strategy of the Chinese Academy of Social Sciences, said that in recent years, the continuous improvement of tax policies and measures in the field of foreign trade has promoted foreign trade enterprises to use Innovation-driven development and seizing the opportunity of restructuring the global industrial chain and supply chain have played a positive role in promoting the high-quality development of China's foreign trade and building a new development pattern in services.
Promote foreign trade enterprises to seek innovation and change
——Policies and measures such as "no ticket tax exemption" for cross-border e-commerce, export to overseas warehouses, market procurement trade mode pilots, and tax rebates for foreign trade comprehensive service enterprises are being implemented in detail.
In 2022, China's foreign trade still faces many challenges.
Strengthening the "tax power" and doing a good job in stabilizing foreign trade requires cultivating an innovative soil for foreign trade enterprises to actively respond to changes and actively seek changes.
The "Opinions on Accelerating the Development of New Formats and New Models of Foreign Trade" previously issued by the General Office of the State Council clarifies that it is necessary to actively explore and implement tax collection, administration and service measures to promote the development of new formats and models of foreign trade, and optimize the relevant tax and business environment.
In order to promote the development of new foreign trade formats and models such as cross-border e-commerce and overseas warehouses, all localities are strengthening the "tax power" and paving the way for foreign trade enterprises to seek innovation and change:
In Guangdong, the tax department conducted a survey on the province's cross-border e-commerce comprehensive pilot zone, market procurement pilots, and overseas warehouse exports and other businesses, sorted out policy blockages, and provided tax-related services for enterprises conducting cross-border e-commerce export to overseas warehouses. Tutoring personalized service.
In Hunan, in order to help Hunan enterprises "go overseas", the taxation department has introduced 35 measures of "Ten Innovations" to serve the high-quality development of the free trade zone, and implemented "paperless, filling-free, fast, and first-time establishment", so that taxpayers can pay taxes. People's sense of experience and gain is further enhanced.
At the same time, in response to the organization of various foreign trade exhibitions such as the China International Import Expo, the Service Trade Fair, and the Canton Fair and the actual needs of exhibitors, the tax department has launched measures such as tax policy publicity, tax refund facilitation services, and 24-hour intelligent consultation, and organized tax protection team services. Exhibitors, buyers and guarantee providers stand firm on the "big stage" of foreign trade.
Sang Jianguo, general manager of the Planning and Finance Department of the National Exhibition and Convention Center (Shanghai), introduced that, as the organizer and venue of the Shanghai International Import Expo, the National Exhibition and Convention Center (Shanghai) has undertaken the renovation of the exhibition hall, exhibition and investment promotion, on-site service, and guarantee of home-court diplomacy and forums. A series of important tasks such as meetings.
In 2021, the exhibition industry will be hit by the epidemic, and the timely receipt of tax refunds will ease the pressure on the operation of the exhibition hall and help improve the exhibition level and service efficiency.
Expand the scope of the applicable subjects of the local “six taxes and two fees” reduction and exemption policy, and increase the income tax reduction and exemption of small and low-profit enterprises; continue to implement the policy of suspending the payment of some taxes and fees for small and medium-sized enterprises in the manufacturing industry implemented in the fourth quarter of 2021; increase equipment and appliances for small and medium-sized enterprises Pre-tax deductions... In February this year, the National Development and Reform Commission, the State Administration of Taxation and other departments introduced a number of policies to promote the steady growth of the industrial economy and the recovery of difficult industries in the service sector, and to promote the "precise drip irrigation" of tax benefits, including small foreign trade enterprises. small, medium and micro market players.
In the next step, in the face of the increasingly uncertain global foreign trade situation, what favorable measures will be taken to support the development of foreign trade enterprises in terms of tax policies and services?
On the one hand, export tax rebate services will continue to be optimized.
Huang Yun, spokesperson of the State Administration of Taxation, introduced that since the new Golden Tax Phase III export tax rebate system was launched nationwide, the functions of export tax rebate declaration, export tax rebate approval, and export tax rebate letter transfer have been unified into the Golden Tax Phase III information system. The proportion of taxpayers "does not need to fill in the form" has been increased to 70%, the declaration form has been reduced by about 30%, the data items filled in and reported by about 20%, and the average processing efficiency of export tax rebate declaration has been increased by 30%.
On the other hand, the positive role of taxation in serving the high-quality development of foreign trade should be brought into full play, and the development of new forms and models of foreign trade should be promoted.
With the expansion of the pilot scope of cross-border e-commerce retail imports, cross-border e-commerce "no ticket tax exemption", export to overseas warehouses, pilot market procurement trade methods, and foreign trade comprehensive service enterprises tax rebates and other policies and measures are being implemented in detail.
"In 2022, the tax department will implement various policies and measures to support stable foreign trade, such as tax reduction and fee reduction, and will work with relevant departments to study and introduce support measures such as further improving the convenience of tax rebates, continue to speed up the progress of export tax rebates, and support cross-border e-commerce, etc. The development of new forms of foreign trade and new models will contribute to the promotion of a higher level of opening up to the outside world." Huang Yun said.
Wang Wenzheng