留抵退税“及时雨”为市场主体纾困解难

Value-added tax credit refund served as a "timely help" to solve problems for market players

今年我国实施大规模增值税留抵退税政策，力度不断加大、覆盖面不断扩围，正按时间表有序推进。税务部门主动作为，加快落实留抵退税政策，持续释放政策红利，为市场主体发展纾困解难。

This year, China has implemented value-added tax(VAT) credit refund on a large scale in an orderly way, with increasing efforts and expanding coverage. The tax authorities took the initiative to speed up the policy, continuously release the policy dividends, and solve problems for the development of market players.

留抵退税政策行业扩围

Industry expansion of value-added tax credit refund

餐饮企业退税到账减压力

Tax refund for catering enterprises to reduce pressure

为进一步加大增值税留抵退税政策实施力度，着力稳市场主体稳就业，财政部、税务总局日前联合发布《关于扩大全额退还增值税留抵税额政策行业范围的公告》，明确自7月1日起将批发零售、住宿餐饮等七大行业纳入全额退还增值税留抵税额政策范围。这是自今年4月大规模留抵退税政策实施后，留抵退税优惠政策的又一次加码。

In order to further strengthen the implementation of the VAT tax refund policy, and strive to stabilize the employment of market players, the Ministry of Finance and the State Administration of Taxation recently jointly issued the Announcement on Expanding the Industry Scope of the Policy of Full Refund of VAT Tax Allowance. It is clear that seven major industries, including wholesale and retail, accommodation and catering, will be included in the policy scope of full refund of VAT tax allowance from July 1st. This is another overweight of the preferential policy of tax refund after the implementation of the large-scale tax refund policy in April this year.

绍兴菲滋意式餐饮服务有限公司是浙江省绍兴市本土一家餐饮连锁企业，近两年来，受疫情歇业等因素的影响，公司营业额大幅下滑，物资采购、人员工资、店面租金等刚性的成本支出让企业压力倍增。据公司财务王越红介绍，菲滋一个月门店的租金就高达700万，且现在越来越多门店采取月付房租费的方式，现金流一直非常紧张。

Shaoxing Feizi Italian Catering Service Co., Ltd. is a local catering chain enterprise in Shaoxing City, Zhejiang Province. In the past two years, battered by the epidemic and other factors, the turnover of the company has dropped sharply, and the rigid costs such as material procurement, staff salaries and store rent have doubled the pressure on the enterprise. According to Wang Yuehong, the company's financial officer, the rent of Fitz's stores reached as high as 7 million yuan a month. The cash flow has been very tight due to the monthly rental fees paid by an inreasing number of srores.

这几年减税降费政策对我们一路扶持，尤其是这次留抵退税扩围新政策，我们公司7月预计可退600多万元的留抵退税款，约等于20%的月收入的真金白银，极大程度上缓解了公司的现金流压力。

In recent years, the tax reduction and fee reduction policies have supported us all the way, especially the new policy of expanding the tax refund. Our company is expected to refund more than 6 million yuan of tax refund in July, which is about 20% of thel money of monthly income, which greatly relieves the cash flow pressure of the company.

王越红高兴地说。

Wang Yuehong said happily.

国家税务总局绍兴市税务局相关负责人表示，税务部门通过税收大数据开展精准辅导，帮助企业懂政策、会操作，让政策红利及时落到企业账上，助推经济运行快速恢复发展。

The relevant person in charge of Shaoxing Taxation Bureau of the State Administration of Taxation said that the tax authorities are carrying out accurate guidance through tax big data to help enterprises understand policies and operate, so that policy dividends can fall on the accounts of enterprises in time, and promote the rapid recovery and development of economic operation.

退税款投入项目研发

Research and development of tax refund investment project

能源企业整装再出发

Energy companies are ready to start again

近日，位于海南省乐东黎族自治县的国家能源集团乐东发电公司财务负责人曾文因公司资金流转困难十分发愁。一场留抵退税“及时雨”让他所在的企业解了燃眉之急。

Recently, Zeng Wen, the chief financial officer of Ledong Power Generation Company, a national energy group located in Ledong Li Autonomous County, Hainan Province, was very worried about the difficulty of capital circulation. A "timely rain" of tax refund has solved the urgent need of his enterprise.

据曾文介绍，公司成立于2012年，至今已在乐东发展10年，主要从事发电、输电及供电业务。受国际形势影响，原材料成本不断上涨，煤炭价格从2021年初的每吨不到600元涨到最近每吨1100元，生产成本的提高导致企业经济效益下滑，甚至出现了资金周转困难的情况。

According to Zeng Wen, the company was established in 2012 and has been developing in Ledong for 10 years, mainly engaged in power generation, transmission and power supply business. Affected by the international situation, the cost of raw materials keeps rising, and the price of coal has risen from less than 600 yuan per ton at the beginning of 2021 to 1,100 yuan per ton recently. The increase of production cost has led to the decline of economic benefits of enterprises, and even the difficulty of capital turnover.

在得知企业面临的困难后，税务部门主动上门服务，详细了解该企业生产经营情况，成立专班调研原材料价格上涨对该企业的影响，辅导企业办理享受留抵退税和制造业延缓缴纳税款等相关税费扶持政策。

After learning about the difficulties faced by the enterprise, the tax department took the initiative to provide door-to-door service to learn more about the production and operation of the enterprise, set up a special class to investigate the impact of rising raw material prices on the enterprise, and assisted the enterprise to handle relevant tax and fee support policies such as tax refund and tax delay in the manufacturing industry.

“税务人员线上远程辅导我们办理留抵退税申请，我们提交申请后，很快就收到了1993万元的留抵退税款，还享受了延缓缴纳2021年第四季度部分税费550余万元，可以说是给我们带来了一场‘及时雨’！”公司财务部吴玉洁说，“退税款到账后，我们马上投入到项目生产建设和配套设施建设中，还购买了2万吨的煤炭原材料。得益于这笔退税款，公司缓解了经营压力，增强了企业信心，让我们发展底气更足了。”

"Tax officials online remote counseling us to apply for tax refund. After submitting the application, we quickly received a tax refund of 19.93 million yuan, and also enjoyed delaying the payment of some taxes and fees of more than 5.5 million yuan in the fourth quarter of 2021, which can be said to have brought us a'timely rain '!" Wu Yujie, the finance department of the company, said, "After the tax refund was received, we immediately invested in the production and construction of the project and supporting facilities, and also purchased 20,000 tons of coal raw materials. Thanks to this tax refund, the company eased the operating pressure, beefed up our confidence four further development."

为落实留抵退税政策，海南各级税务部门依托大数据和信息化系统，通过线下调研走访、线上网络直播“云辅导”相结合的方式，向符合条件的企业快速精准推送政策，全力抓好退税红利落实工作。同时，积极与人民银行建立起税库联动退库新机制，对留抵退税开展“专人守+优先办”，确保业务办理零延误，切实提升退税办理质效。

In order to implement the VAT credit refund policy, the tax departments at all levels in Hainan rely on big data and information systems to quickly and accurately push the policy to qualified enterprises through the combination of offline research visits and online live webcasts of "cloud counseling", and do their best to implement the tax refund dividend. At the same time, we actively established a new mechanism of tax-bank linkage refund with the People's Bank of China, and carried out "special personnel to keep and give priority to tax refund" to ensure zero delay in business processing and effectively improve the quality and efficiency of tax refund processing.

退税资金助推项目建设

Tax refund helps project construction.

交通运输企业增添发展底气

Transportation enterprises are more confident in their future development

“退税资金‘雪中送炭’，为公司绷紧的现金流‘解压松绑’，让我们从资金短缺的逆境中走了出来。”宁夏交通投资集团有限公司财务负责人高兴地说。

The VAT credit refund offered a timely help, which" decompresses and loosens "the company's tight cash flow, and lets us come out of the adversity of shortage of funds." The chief financial officer of Ningxia Transportation Investment Group Co., Ltd. said happily.

该负责人表示，目前公司有8条在建的高速公路，日常运营成本、员工工资等固定支出需要大量资金支持，再加上疫情反复导致资金链持续紧张。近日公司收到了5.42亿的留抵退税资金，其中，一部分用于充实项目资本金，一部分用于支付日常运营成本，这笔钱有力地助推了公司项目建设的进度。

The person in charge said that at present, the company has 8 expressways under construction, and the daily operating costs, employee salaries and other fixed expenses need a lot of financial support. In addition, the repeated epidemic situation leads to the continuous tension of the capital chain. Recently, the company received 542 million tax refund funds, of which part was used to enrich the project capital and part was used to pay the daily operating costs, which effectively boosted the progress of the company's project construction.

在疫情冲击下，如何活下去、强起来是不少企业心之所系。为此，宁夏税务部门“云端+实地”双管齐下，通过云端平台解答税费政策，同步开展大走访，上门宣讲税费政策，确保政策红利精确释放，让“资金活水”解企业燃眉之急，激励企业危中求“机”，逆势而上。

Confronted with the adverse impact of the epidemic, how to survive and become competitive is the heart of many enterprises. For this reason, Ningxia tax department takes a two-pronged approach of "cloud + field", answers the tax and fee policy through the cloud platform, conducts large-scale visits simultaneously, and preaches the tax and fee policy at home, so as to ensure the accurate release of policy dividends, let the "living water of funds" solve the urgent needs of enterprises, and encourage enterprises to seek "opportunities" in times of crisis and go against the trend.