A Number Of Measures To Improve The Efficiency Of Export Tax Rebates To Create A Favorable Environment For Cross-Border E-Commerce

16 measures of the General Administration of Taxation to improve export tax rebate efficiency

The State Administration of Taxation issued a circular on 17 days, and put forward 16 concrete measures from 4 aspects to further improve.

Efficiency promotes foreign trade facilitation and supports stable growth of foreign trade.

The notice requests that we should expedite the progress of export tax rebates, ensure timely and full tax rebates, and do not procrastinate export tax rebates for reasons such as inadequate plans.

We should actively explore "

Export tax rebate "," the use of big data, cloud computing and other emerging technologies to further expand the depth and breadth of export tax rebate services.

In regard to the tax rebate schedule, all correspondence, reply and result processing must be processed online through the export tax correspondence system, not allowed to operate outside the machine, so as to further improve the work efficiency and handle the export tax refund in an accurate and timely manner.

We should actively carry out the horizontal networking of fiscal and taxation banks.

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In terms of hierarchical management, the State Administration of Taxation will timely and accurately implement the zero tax rate or tax exemption policy for service export value-added tax, the tax refund policy for overseas passengers shopping, the tax policy of foreign trade comprehensive service enterprises, etc., so as to support small and medium-sized enterprises to effectively explore the international market, and timely track and solve new problems and new problems arising from the management of export refund (Exemption) tax.

We should actively implement the depth and breadth of tax rebates.

Enterprise tax policy, explore and innovate export tax rebate management mechanism, create favorable conditions for cross-border e-commerce development.

We should implement the convenient measures for enterprises to declare export rebates (Exemption) tax, avoid paper export declaration, overdue declaration of export refund (Exemption) tax and other convenient measures to further reduce tax burden and raise tax rebate efficiency.

While speeding up the export tax rebate, we must also guard against and crack down on cheating export tax rebates.

The risk exclusion will be changed from "ex post verification" to "pre warning" and "supervision in matters".

Priority should be given to the export enterprises with three categories and four types of management.