The VAT rebate policy was implemented. The annual tax rebate was about 1.5 trillion yuan. At present, 420.2 billion yuan of tax rebate has been returned to the taxpayer's account. In other words, nearly 30% of the tax retained, offset and refunded have fallen into the "pocket" of enterprises. The reporter of China Securities Journal learned from the State Administration of Taxation on April 19 that from April 1 to 15, 420.2 billion yuan of tax rebates have been refunded to the accounts of 527000 taxpayers, accounting for nearly 30% of the expected tax rebates this year. Experts said that when the triple pressure of demand contraction, supply shock and expected weakening faced by China's economy has increased, allowing the "living water" of tax rebate funds to reach enterprises can effectively help enterprises revitalize funds and help stabilize the macro-economic market. Inject capital "living water" into market entities According to the calculation of insiders, according to the deployment of this year's government work report, the value-added tax rebate policy was implemented, and the annual tax rebate was about 1.5 trillion yuan. At present, 420.2 billion yuan of tax rebate has been returned to the taxpayer's account. In other words, nearly 30% of the tax retained, offset and refunded have fallen into the "pocket" of enterprises. According to the data of the State Administration of Taxation, small and micro enterprises are the main beneficiaries. Among the taxpayers who have received tax rebates, 510000 small and micro enterprises, accounting for 96.8%, involving tax rebates of 242.2 billion yuan, accounting for 57.6%; 17000 large and medium-sized enterprises, accounting for 3.2%, involving a tax rebate of 178 billion yuan, accounting for 42.4%. At present, ensuring the smooth circulation of the industrial chain and supply chain is one of the keys to promote the sustained and stable operation of the economy. Logistics and port enterprises play an important role in it. Jiangmen high tech Port Co., Ltd. is an enterprise that has received the tax rebate. The company's main business is the operation of freight terminals. Affected by the epidemic, the operation of the enterprise capital chain is facing great pressure. After the implementation of the large-scale tax rebate policy, the local tax department assisted enterprises to successfully obtain more than 9 million yuan of tax rebate. "This tax benefit 'timely rain' has provided sufficient capital budget for alleviating the impact of the epidemic, maintaining port operation and ensuring maritime transport capacity." The person in charge of the company said. It is mainly used to expand reproduction As for the areas in which enterprises use the retained tax rebate funds, the tax department's sample survey of enterprises that have received the tax rebate funds shows that the enterprises whose funds are mainly used to expand reproduction account for 28.1%, and the funds account for 44.5% of the total, which is the direction of fund use with the highest proportion. In addition, many enterprises use the tax rebate funds for technology research and development and purchase of raw materials. Ye Bo, the person in charge of Sichuan Mianyang Shuntong Anxin Transportation Co., Ltd., which is engaged in the road transportation of ordinary goods, said that affected by the epidemic, the costs and expenses of the whole logistics industry generally increased. In addition, the enterprise invested more in the purchase of fixed assets in order to expand its scale in the early stage, and the actual operation of the company was in a state of loss. "Recently, the company has received more than 380000 Yuan for tax refund, which has increased the working capital. It plans to use this capital to repair vehicles and update equipment to further improve its hardware level. We are ready to repay some short-term loans and pay interest for the rest to alleviate the pressure of capital turnover." Ye Bo said. Jing Tingru, a professor at Anhui University of Finance and economics, said that the direct use of the funds obtained by enterprises for reproduction is a real good use of steel on the blade, which is not only conducive to the better play of the policy effect, but also conducive to tapping potential and increasing vitality for the economy. "Hit when you show up" for illegal acts The tax authorities strengthened tax big data analysis and risk prevention and control, and severely cracked down on the illegal acts of defrauding retention and tax rebate according to law. Since the implementation of the large-scale VAT rebate policy, the tax inspection departments at all levels have accurately screened the clues of doubtful points by using big tax data to strengthen analysis and accept reports, and "exposed and hit" the illegal acts of defrauding the rebate by means of falsely increasing input, hiding income and false declaration. At present, the tax inspection department has filed a number of cases to investigate and deal with the fraud of value-added tax retention and tax refund, and five cases were publicly exposed on April 19, releasing a strong signal to severely crack down on the illegal act of fraud of value-added tax retention and tax refund. For example, in the case of a mining company investigated and dealt with in Jiangxi Province, the enterprises involved did not declare the hidden sales revenue of 8.1815 million yuan through personal collection, and also transferred the sales revenue of 13.373 million yuan through the registration of shell small-scale taxpayer enterprises, which illegally enjoyed low tax rate or exemption, with a total of 3.6504 million yuan of tax evasion and 786400 yuan of tax evasion. The tax inspection department shall recover the total amount of tax stolen by the enterprise according to law, totaling 3.6504 million yuan, and plans to impose a double fine and an additional late fee; Recover the retained tax rebate of 786400 yuan defrauded by the enterprise, and it is proposed to impose a fine of twice. Jiang Zhen, an associate researcher at the Institute of financial strategy of the Chinese Academy of Social Sciences, believes that the five cases of fraud in tax rebate investigated and exposed by the tax department reflect that different treatment and punishment measures are planned to be taken for illegal acts of different nature based on facts and law, which fully reflects the rigidity and strength of the tax law and warns criminals that any reckless malicious tax fraud will be severely punished according to law. In the next stage, the relevant person in charge of the Inspection Bureau of the State Administration of Taxation said that the tax department, together with the public security and other departments, will continue to strengthen the crackdown, seriously investigate and deal with the illegal acts of defrauding the retention tax rebate, especially the use of big tax data to accurately detect and crack down on Gang fraud and falsely defrauding the retention tax rebate, so as to ensure the accuracy and stability of the retention tax rebate policy. (Xinhua News Agency)