Tax returns and tax reduction experts talk ｜ Li Hangchang: Light up and strictly investigate the "sharp sword" escort to retain tax refund

The value -added tax refund policy implemented from April 1 is the "highlight" of a new combined tax support policy this year. Judging from the official information, the tasks of the sub -refund of the existing reserved tax refund of micro, small, medium, and large enterprises are basically completed. As of June 25, a total of 1.8 trillion yuan of retention tax refund arrived in the taxpayer account, of which the number of small and micro enterprises benefited accounted for 94.5%. The tax refund was helping the enterprise through difficulties, boosting confidence in development, and stable employment. Baominsheng and other aspects have played a good policy effect.

(Li Hangshang, a professor at the School of Economics, Sichuan University)

Behind the rapid landing of "real gold and silver", there are many "dark surges" and "black hands" that extend to tax refund. At the special press conference held by the State Administration of Taxation on July 1, Jiang Wufeng, deputy director of the State Administration of Taxation's Audit Bureau, replied that the reporter asked that as of June 29, the national tax audit department had verified 1645 tax refund enterprises, and 1645 tax refund enterprises. Retain retention of 2.034 billion yuan and raised other tax losses by 1.433 billion yuan. At the same time, there have been 497 typical cases of fraudulent tax rebate have been exposed across the country, of which there are 17 gang cases.

Why are there constant fraudulent tax refund cases? I analyze two reasons: First, this is determined by the policy characteristics of tax refund. Compared with illegal criminal acts such as virtual VAT invoices, fraudulent tax refund chains, faster time, and lower costs. Second, this is a large -scale decision for tax refund this year. This year's reserved tax refund redefining and reinstatement, coupled with the recently added qualified wholesale and retail industry, accommodation and catering industry, including 7 industries, and the accommodation and catering industry, the tax refund scale is as high as 1.64 trillion yuan. In the face of huge temptations of interests, there are always criminals who care about the law and take risks, trying to get a share through illegal means.

From the perspective of exposed cases, fraud and retained tax refunding behaviors have both the characteristics of virtual opening and tax fraud. The risks should not be underestimated. It is necessary to deal with the harsh behavior of fraudulent tax refund, and it is necessary to find heavy fists. This is determined that the principle of maintaining fair tax burdens and a fair competitive environment is determined. If the dividend of the tax refund policy is deceived by the criminals, there is no accurate delivery of legal operations and eligible market entities, which not only cannot reflect the original intention of policy, fulfill the policy dividend, and give play to the policy effect, but also leads to "inferior currency deportation of good currency". Affects the fair competition of market players.

The work promotion meeting and press conference of the State Administration of Taxation's State Administration of Taxation, from the work requirements of "one hand to retreat quickly and fiercely", to the recently mentioned "fast refund taxation, fierce cheating, strict check, strict check Internal errors, welcomes foreign governors, and continuous publicity "five measures" do "play", "fierce scam retreat" always placed in an important position, always highlighting the guidance of "fiercely investigating the escort policy safely", releasing such a one to the society Signal: For market entities that are operating and eligible, the policy of living water must be fully moisturized to ensure that the enterprise is willing to enjoy it; and for the deceptive behavior of the fact that the company's guise is to obtain private interests, it will be "zero zero zero The tolerance "attitude is high pressure and handled according to law.

Although the "big head" of tax refund has been landed, the policies of the 7 major industries in the 7 major industries from July 1 are being implemented, and the pace of policy implementation has not stopped. The crackdown on fraudulent tax refund situation will still be severe and complicated. In order to further escort the tax refund policy, the role of "timely rain" and economic development "booster" in the market entity of the retained tax refund policy in the market is not elastic.

The first is to continue to integrate law enforcement forces. In October last year, the six departments of the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the Customs Department, the People's Bank of China, and the State Administration of Foreign Exchange established a working mechanism for normalized cracking down on tax fraud violations. Since the implementation of the tax refund policy, the six departments have regarded cracking fraudulent tax refund as the top priority of the normalized strike work, and the results of joint investigation are prominent. At present, the six departments should continue to work together to cast law enforcement "sharp swords", focusing on illegal criminal activities such as large -scale cases and gang, cross -region, and false issuance of fictional invoices and fictional invoices. And increase information integration and intelligence analysis, improve the accuracy of the selection of case selection through information aggregation analysis, so that illegal acts are nowhere to be shaped, and strive to achieve a full -chain and integrated blow to the criminal criminal behavior of fraud and tax refund.

The second is to continue to strictly investigate the error in the department. In the current tax cases announced, 12 are colluding internally and outside the tax personnel, and the tax rebate of cheating is deducted from the same and cheating, which shows the self -revolutionary spirit of the tax department's "blade inward". The fraudulent behavior of collusion and dark tunes in inside and outside has a bad impact. The tax department must continue to give full play to the role of audit, inspection, and disciplinary inspection, increase the "double investigation" of fraudulent tax refund cases, and optimize and refine risks to refine risks The internal control indicators are set up, and various types of disciplinary violations are seriously investigated and punished, and potential risks are identified by multiple angles. At the same time, we must strengthen education, strict discipline, and give full play to the warning role of the law of the case and the Ming Dynasty, and form a strong ideological consensus on the system.

The third is to continue the exposure of the case. The exposure of tax refund publicity and fraud cases should be consistent with the timeline of the tax refund work. The exposure of the case should continue to sound, and the three -dimensional and uninterrupted exposure shall be classified and classified. There should also be "particular" in the type of exposure case. On the basis of the release of normal cases, the key "ink" should be carried out in response to the release of normal cases. Highlight Thunder means. At the same time, there should be a long -term tracking of the case. In addition to exposing illegal behaviors according to the parts, you should also look back, summarize, track and see the results. The hand ", and it is also necessary to make the public aware that" violations must be severely punished, and cheating will pay a painful price. " At the same time, in the "severe investigation" of fraudulent behaviors, we must also pay attention to comprehensive policies, categorize and manage according to laws and regulations, and better realize the organic unity of political effects, social effects, and legal effects. As a majority of taxpayers, you should also adhere to the law and the law of integrity. Before applying for the tax refund, you should seriously check whether the tax refund policy conditions and the accurate tax of the tax deductible data cannot be taken away.

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