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The STA followed the decisions made by the CPC Central Committee and the State Council on strengthening the cross-cycle and counter cycle adjustment of macro policies, actively participated in the study of a series of tax- and fee- related supporting policies and effectively implemented these policies. In particular, the large-scale VAT tax credit refund policy features high working requirements, long time span, and high risks. The STA adhered to the five-pronged strategy of “fast refunding, harshly cracking down on frauds, rigorous internal inspection, staying open to external supervision, and continuous publicity”. The STA also creatively implemented the cross-departmental, synthetic and three dimensional mode of operation, enhanced policy publicity, and upgraded information systems so as to promote the implementation of various policies quickly, accurately, steadily and smoothly.The STA resolutely prevented the benefits of tax and fee- related supporting policies from falling into the pockets of wrongdoers. In 2022, the amount of newly-introduced tax and fee cuts, tax refunds, and tax and fee deferrals exceeded 4.2 trillion yuan. VAT credit refund reached 2,458.5 billion yuan, which was more than 3.8 times of the scale of that in 2021, playing a key role in assisting enterprises to alleviate their difficulties in development, stabilizing the macro-economy,and promoting high-quality development. With the strong support of tax- and fee- related supporting policies, the operating pressure of enterprises has been effectively alleviated and their development strength has been steadily strengthened.According to a survey on 100,000 key tax source enterprises organized by the STA, the tax burden per 100 yuan of business income decreased by 2.7% in 2022. The amount of purchases made by enterprises enjoying VAT credit refund policy in the manufacturing industry increased by 8.2%year-on-year, which boosted their confidence in expanding production.
Figure 2 Newly-introduced Tax and Fee Cuts, Tax Refunds, and Tax and Fee Deferrals (2022)
The STA has explored and implemented the scientific and five-pronged strategy of “fast refunding, harshly cracking down on frauds,rigorous internal inspection, staying open to external supervision, and continuous publicity”while implementing VAT refund policies.“Fast refunding” refers to that the STA timely established the qualified taxpayers list and delivered the policies to the target taxpayers based on the E-tax Service platform. Led by the government leaders, the work mechanism has been established by the Treasury department,tax authorities, the People’s Bank of China at all levels to coordinate and work out difficulties such as cash flows, policy implementation and large amount of refund, so as to ensure that tax refunds were completed in a timely manner,the interaction between the tax system and the banking system was sped up, and the policies were implemented conveniently. “Harshly cracking down on frauds” means that the STA established the risk control mechanism based on tax big data to timely detect risks and respond to them accordingly, in order to prevent fraudulent taxpayers infringing the benefits of tax refunds.In particular, the six ministries, including the STA, the Ministry of Public Security, the People’s Procuratorate, the General Administration of Customs, the People’s Bank of China, and the State Administration of Foreign Exchange,jointly cracked down on tax fraud on a regular basis, with the focus on group-based, cross regional, and malicious forgery criminal gangs who illegally received refunds. Sticking to the principle of early and timely combatting, the STA retrieved tax losses of 15.5 billion yuan. “Rigorous internal inspection” is that the STA consistently conducted internal inspections and deepened the policy of “investigating both the suspect and his leaders in the department and in the Party committee”. The STA severely punished tax officials who have colluded with illicit taxpayers and claimed fraudulent tax refunds and the STA has exposed a number of typical cases. “Staying open to external supervision” is that the STA took initiative to accept external supervision and invited representatives such as National People’s Congress (NPC) deputy and Chinese People’s Political Consultative Conference (CPPCC) member, government-designated supervisor, tax service experiencer to participate in the “Listening to Recommendations” activity, launched the“Opinion Column on Tax Refund and Tax Cut” on the oficial website, and listened and responded to more than 9 thousand pieces of opinions and suggestions. “Continuous publicity” is that the STA advanced the publicity and interpretation on tax policies. In 2022, the STA hosted 13 press conferences and 16 rounds of publicity campaign and carried out the “longer version” of National Tax Publicity Month to deliver and interpretate policies and present the implementation results.The STA has informed 11.77 million taxpayers who were eligible for enjoying tax and fee cut policies, thus guiding social expectation and boosting market confidence.