Collection Of Export Tax Rebate Audit Notice With Special Attention To Information

　   为加强出口退税管理，预防和打击出口骗税，国家税务总局日前下发了《国家税务总局关于采集出口退税审核特别关注信息的通知》。通知要求，《出口退税审核特别关注信息表》内容涉及税务机关内部征管、退税、税源、稽查、信息等多部门，同时涉及外部海关、外管及质量监督检验检疫部门，各地要由出口退税部门牵头，积极协调税务机关内部各部门，加强与相关部门沟通，做好信息采集工作。

The General Administration of Taxation (hereinafter referred to as "the special information database for export tax rebates" has been issued by the General Administration of Taxation). When examining and handling the export tax rebates, the tax authorities at the grass-roots level should pay attention to whether the special VAT invoice issued by the export enterprises to declare the export tax rebates belong to the false invoices and the special VAT number of the vat which is suspected to be false. Whether it belongs to the number of the VAT invoice number that is out of control, whether it belongs to the enterprises that are not allowed to open the VAT invoice specifically, and whether it belongs to the enterprises that have committed tax fraud and the enterprises that have not added value tax, whether it belongs to the enterprises that enjoy the value-added tax preferential policies and the enterprises that are written off in the short term, whether it is the enterprises that are concerned by other departments, and whether it is a letter of investigation or field verification for such enterprises, so as to increase the intensity of the export tax rebate examination.

　　税务系统内部特别关注信息待税务总局相关税收管理信息化系统功能及管理办法完善后会自动提取，税务总局将与其他相关部委协调建立各自管理业务的“黑名单”记录信息共享机制。