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Since the implementation of large-scale value-added tax refunds, the tax authorities have adhered to the two-way force of "external inspections and internal inspections". The implementation of the policy will escort the implementation.
As of August 15, tax authorities across the country have verified 6,608 companies that have obtained tax refunds by fraudulently or in violation of regulations, and have recovered 10.82 billion yuan in losses from tax refunds and other taxes.
□ Our reporter Cai Yanhong
The State Council executive meeting emphasized the need to resolutely crack down on tax evasion, tax fraud, and subsidy fraud when determining the implementation of large-scale value-added tax refund policy arrangements.
In this regard, the State Administration of Taxation has deployed local taxation departments to seize fast retreats with one hand, and catch them ruthlessly with the other, so as to crack down on small ones early and punish them strictly and quickly, and resolutely crack down on gang-style, cross-regional and false policies with a "zero-tolerance" attitude. Illegal acts such as defrauding tax refunds by invoicing, etc., the escort policy has been approved.
According to data released by the State Administration of Taxation recently, as of August 15, taxation departments across the country have verified 6,608 companies that obtained tax refunds by fraud or in violation of regulations, and recovered 10.82 billion yuan in losses from tax refunds and other taxes. The investigation office was suspected of falsely opening and defrauding 1,212 enterprises for tax refunds, and jointly cracked down on 193 gangs that falsely opened and fraudulently obtained tax refunds, and requested the procuratorial organs for approval and arrest of 635 people.
Precise strikes exposed 700 typical cases
It is reported that from the implementation of the large-scale value-added tax refund policy on April 1 to August 15, 2,013.1 billion yuan of tax refunds have been refunded to the taxpayer's account, and the old policy of remaining tax refunds introduced earlier will continue to be implemented in the next quarter. 123.3 billion yuan, and a total of 2,136.4 billion yuan of tax refunds have been refunded to taxpayer accounts.
Xu Sheng, a researcher at the China Academy of Macroeconomics, believes that more than 2 trillion yuan in tax rebates will play an unprecedented role in "blood transfusion" and "blood production" for market players. Only by continuously stepping up efforts to crack down on fraudulently obtaining tax rebates can we truly play a key role in helping enterprises and solving their urgent needs.
According to the relevant person in charge of the Inspection Bureau of the State Administration of Taxation, the taxation department relies on big data to strengthen the risk research and judgment reminder before the event, the information review and verification during the event, and the risk scanning response after the event, and create a whole-process risk prevention and control mechanism with precise and intelligent control and classification and rapid disposal. Differentiating different risk levels to carry out differentiated responses, timely reminding low- and medium-risk enterprises to conduct self-inspection and rectification, and focusing on high-risk enterprises to inspect and precisely strike.
Jing Tingru, a professor at Anhui University of Finance and Economics, said that the tax department relies on the big data established for many years to accurately analyze and select cases, try to avoid disturbing law-abiding enterprises, and deal with different situations: for those who obtained unintentional and intentional violations to obtain tax refunds Enterprises should be interviewed and reminded to urge them to rectify; enterprises that maliciously fraudulently obtain tax rebates will be strictly investigated and dealt with in accordance with the law, and extended inspections of upstream and downstream enterprises, reflecting the combination of leniency and strictness, and the integration of legal principles.
Since the implementation of the large-scale VAT refund policy, the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange have worked closely together to regularly crack down on illegal and criminal acts of defrauding tax refunds. Five promotion meetings were held successively, two special notices were formulated, and more than 30 specific measures were deployed to increase the crackdown on gang-style, cross-regional and false invoicing, false promotion items, malicious fraud and fraudulent tax rebates, etc. The enterprises involved in fraudulently obtaining tax refunds have carried out inspections of the entire tax category in the past three years, and have cracked down on the illegal and criminal acts of fraudulently obtaining tax refunds.
According to Shi Zhengwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, at the critical moment when the implementation of the retained tax refund entered a decisive battle, the six departments jointly held a promotion meeting and issued a notice to make overall arrangements for the crackdown on the fraudulent tax refund. If necessary, the accuracy, intensity and speed of the strike have been effectively improved, and the effect of "fighting a group, deterring an area, and governing an area" has been achieved.
Since the implementation of the tax refund policy, the State Administration of Taxation has also focused on selecting typical cases and conducting continuous exposure.
As of August 15, a total of 700 typical cases have been exposed across the country, constantly strengthening the warning and deterrence of lawbreakers.
"During the critical period of large-scale VAT refunds, the tax authorities investigated and dealt with a series of fraudulent tax refund cases in accordance with laws and regulations, which is conducive to ensuring that law-abiding and honest taxpayers enjoy policy dividends and safeguarding social fairness and justice." Southwestern University of Finance and Economics Professor Tang Jiqiang, chief economist of Xicai Think Tank, said frankly.
Tingji delineates the high-voltage line of duty and due diligence in the front
Since the implementation of large-scale value-added tax refunds, the tax department has insisted on two-way efforts to "fight outside and check inside". The blade is inward, and discipline is ahead, escorting the implementation of the policy.
In accordance with the work idea of integrated internal and external prevention and control, the tax department closely combines the key points of the tax refund policy, applicable conditions, tax refund process and main risks, and further improves the internal control mechanism that integrates scientific norms, process traces, and supervision and evaluation, so as to achieve the beginning. Early warning, early detection of hidden dangers, early prompting of problems, and early blocking of risks.
In Hebei, the tax department specially formulated the "Guidelines for the Prevention and Control of Tax Refund Risks and Quick Response Work" to improve the risk prevention and control indicator system for tax refunds, improve risk identification indicators, and establish industry risk indicator models for high-risk industries. Find and push suspicious tax fraud risks, and follow up on risk disposal in a timely manner.
In order to build a "copper wall" for risk prevention and control, the Party Committee of the State Administration of Taxation and the Disciplinary Inspection and Supervision Team stationed in the State Administration of Taxation jointly answered the same question, and established the "leadership" of party committee secretaries of taxation bureaus at all levels, the "first-line attention" of the party committee's discipline inspection team, and the grass-roots party organizations. The work pattern of "specific attention", establish a work coordination mechanism involving the participation of discipline inspection, inspection, supervision and review departments, increase the intensity of "one case and two inspections" of fraudulently obtained tax refund cases, and effectively exert the combined force of supervision.
The reporter noticed that the tax department also insists on classifying and disposing of problems, distinguishing problem situations, and prompting corrections in a timely manner for general work mistakes; for minor negligence and dereliction of duty, they will be held responsible for law enforcement faults; serious dereliction of duty is suspected of violating discipline, especially internal and external collusion, communication Those who cheat to obtain tax refunds by cheating will be dealt with severely in accordance with discipline and law.
It not only effectively exerts the deterrent effect of internal supervision and disciplinary accountability, but also fully protects the enthusiasm of tax officials in their work.
As of August 15, the national tax system has taken the initiative to announce to the public 41 cases of dereliction of duty by tax officials, 16 cases of internal and external collusion and other typical cases of violations of law and discipline suspected of fraudulently obtaining tax refunds. Signal.
Gather the wisdom of all parties to find "visual blind spots"
Whether the tax rebate work is done well or not, the majority of taxpayers, payers and all sectors of society have the most say.
In the process of implementing the tax refund policy, the tax department sincerely welcomes social supervision, actively listens to the opinions and suggestions of all parties, gathers the wisdom of all parties, and regards the "problems" raised by everyone as the "focus" to improve the quality and efficiency of work to ensure large-scale The remaining tax rebate is on schedule.
In accordance with the unified deployment of the State Administration of Taxation, local taxation departments have carried out in-depth "going through the process and listening to suggestions" activities for tax refunds. At present, local taxation agencies have invited representatives of people's congresses at all levels, members of the Chinese People's Political Consultative Conference, special supervisors of government agencies, tax service experience experts, etc. More than 34,000 Fang representatives participated in activities such as "operating the operating system in person", "walking into the hall to accompany the office", "going deep into the front-line experience office" and visiting enterprises on the spot, and listened to and responded positively to more than 9,000 opinions and suggestions.
Chen Nan, member of the Standing Committee of the Henan Provincial Committee of the Chinese People's Political Consultative Conference and a tax service experience engineer, and Zou Yinping, a tax service experience engineer, suggested that the tax department should continue to promote the "contactless" tax payment service, especially the expansion of the mobile phone tax payment function.
The tax department has upgraded and improved information systems such as the e-tax bureau in a targeted manner, optimized the service quality of tax and fee payment, and enabled more tax and fee businesses to be "online" and "handheld".
The more diverse the "experience perspective", the richer the suggestions and suggestions, and the better able to help the tax department find the "visual blind spot".
The Fujian Provincial Taxation Bureau organized the activities of "going through the process and asking for the best service" for deputies to the National People's Congress and members of the Chinese People's Political Consultative Conference, and extensively listened to opinions and suggestions.
The Zhejiang Provincial Taxation Bureau held the activity of "full-process supervision immersive experience" for special supervisors at the provincial, municipal and district levels on the implementation of the retained credit tax refund policy. Carry out the whole process.
In order to facilitate taxpayers and payers to put forward opinions and suggestions faster and better, and find out the problems and deficiencies of taxation departments in policy implementation, tax and fee services, etc. Through channels such as “Supervision” platform, the opinions and suggestions of all parties are widely listened to, and the work is continuously improved.
In addition to "welcoming in" taxpayers and paying taxpayers, tax officials also took the initiative to "go out" to listen to voices from all walks of life.
The Qingdao Municipal Taxation Bureau led a team to visit key enterprises to understand the blocking points, pain points and difficulties of corporate tax rebates, tax reduction and tax relief, and synchronously carry out demand collection activities to find out the blocking points and pain points of corporate business processing, so as to help enterprises make good use of them Tax refund policy.
In accordance with the requirements of the State Administration of Taxation, the local taxation departments conscientiously do a good job in the collection, sorting, analysis, processing and feedback of opinions and suggestions, and do a good job in tracking the results to ensure that the opinions of all parties are responded to in a timely and effective manner.
The Jiangxi Provincial Taxation Bureau formulated a closed-loop work system of "panoramic experience-problem discovery-processing feedback-result evaluation" for the experience activities. A smart consulting platform of "online application, real-time acceptance, and online feedback".