From the implementation of the large-scale value-added tax rebate policy on April 1 to August 15, 2013.1 billion yuan of tax refunds have been returned to the taxpayer's account. In addition, in the first quarter, the previous 123.3 billion yuan of tax rebate policy on retention, deduction and refund has been continued, and a total of 2136.4 billion yuan of tax refunds have been returned to the taxpayer's account. The task of centralized refund of large-scale retained tax credits and tax credits was successfully completed, and the effect continued to show. It is a key measure to cope with the downward pressure of the economy and stabilize the macro-economic situation. It is understood that the scale of value-added tax rebate this year exceeds the total of the previous three years. The original tax rebate task of the whole year was completed in the second quarter ahead of schedule. In July, the tax rebate of seven industries was newly expanded... The implementation of the policy was constantly accelerated, and the policy dividend was constantly expanded. In the second quarter, the number of tax rebate businesses for retention and offset exceeded 100 times that of the same period last year. The average time from application to entry of tax rebate funds of eligible enterprises was significantly reduced compared with that of the same period last year... The tax department went all out to ensure that the tax rebate policy for retention and offset was implemented on schedule. In Inner Mongolia, the tax bureau of Tongliao Economic and Technological Development Zone quickly and accurately identifies enterprises that meet the tax refund conditions through the screening and analysis of the tax big data platform, and tracks and tutors enterprises that have the intention of tax refund in the whole process and real-time docking of the whole process. In Qingpu District, Shanghai, the local tax department has established a "special class for tax preferential service in the express industry", which adopts the methods of "active docking of the tax service office, on-site review of the management office's personnel, tracking and guidance of the business department, and rapid docking of the accounting department with the national treasury" to achieve rapid "barrier free" tax refund for express enterprises. Research reports from various departments and third-party institutions show that the tax rebate and tax reduction policy has an obvious effect on stabilizing and relieving enterprises, and enterprises are highly satisfied with the value-added tax rebate policy. According to a quick survey conducted by the National Bureau of statistics, 96.2% of the enterprises that obtained the VAT increment tax rebate after the implementation of the large-scale tax rebate policy said that they were satisfied with the policy, and 90% of the enterprises thought that they had improved their cash flow; Among the small and micro enterprises that have obtained the tax rebate of stock retention, 94.6% said they were satisfied with the policy, and 84.5% said they had improved their cash flow; Among the industrial enterprises that obtained the VAT rebate, 95.4% were satisfied with the policy, and 87.9% believed that the cash flow of the enterprises had been improved. From May to June, Beijing Zero Point Digital Technology Co., Ltd. carried out two special investigations on the handling of VAT retention, offset and refund throughout the country. The survey results show that the policy of VAT retention, deduction and refund has been effective in stabilizing enterprises and alleviating their difficulties. From the data comparison of the two surveys, the very satisfied rate of taxpayers with the policy increased from 93.9% in May to 94.1% in June; The very satisfied rate with the service measures taken by the tax authorities to promote the implementation of policies increased from 94.4% in May to 94.5% in June; The percentage of taxpayers who received tax refund within 5 working days after successfully submitting tax refund application increased from 93.7% in May to 95.5% in June. These data show that with the progress of the work, the policy effect is increasingly obvious and the satisfaction of taxpayers is constantly improving. Professor Bai Yanfeng, Dean of the school of Finance and taxation of the Central University of Finance and economics, said that the value-added tax is retained, offset and refunded for business