The General Administration of Customs will, on the basis of in-depth research and in accordance with the national macro-economic development situation and in combination with the reasonable demands of enterprises and industries, put forward tax policy adjustment suggestions (Tax Research) to the Tariff Commission of the State Council and other relevant departments to reduce the cost of imported products and optimize the country The development conditions of internal advantageous industries will promote the healthy development of high-tech industries, further improve the competitiveness of relevant industries in the international market, and enhance the ability of enterprises to cope with complex and changeable trade situations.
"This year, novel coronavirus pneumonia has focused on the impact of the new crown pneumonia epidemic on China's economy, focusing on promoting the development of import and export policies, promoting consumption and improving people's livelihood and optimizing the import and export tariff system in China's key industries." Song Zhihua, the second level director of the Bureau of tax collection and administration of the General Administration of Customs (Shanghai), said at a video conference on the investigation of customs administration under the epidemic situation recently held by the ICC China Customs and Trade Facilitation Committee that enterprises should grasp the current situation, find the direction of work, and then submit the investigation report.
"At present, enterprises are facing two major crises. One is the uncertainty of the epidemic situation. It is suggested that the enterprise research report should pay attention to the impact of the epidemic on China's economy, the medical field and the information to support the enterprise to return to work. One belt, one road, two, is the uncertainty of trade friction. Enterprises should do a good job of studying the substitution of us anti - products and linking the "one belt and one road" country to actively develop new markets. We will further expand imports, consider reducing taxes on products with distinctive advantages, and encourage the import of key components and raw materials. " Song Zhihua said.
Shen Yun, partner of global law firm, pointed out that many enterprises have concerns about long application cycle, low input-output ratio and low success rate in tax research. Enterprises can pay attention to good topics, appropriate entry points, and detailed research work to improve the success rate of tax research.
"It is worth noting that if the topic of tax policy research can conform to the policy trend, it can play a multiplier role with half the effort. This year's policy focuses on the epidemic related medical equipment, drugs, sanitary disinfection products, and protective equipment industries; strategic materials and related industries; 5g, artificial intelligence, Internet of things and other new infrastructure fields; new energy vehicles, information technology, new materials and other high-end manufacturing fields; and imported necessities industries of export products. " Shen Yun said that according to experience, tax rate inversion is a common situation in which tax research topics are adopted. Therefore, it is suggested that enterprises think from the perspective of industrial chain, which may find more convincing basis.
"In addition, enterprises need to pay attention to the reasonableness of tax research suggestions, even in order to solve classification disputes. When analyzing policy reasons, we need to consider that policy reasons are sometimes not one-dimensional, and we need to weigh multiple factors. " Shen Yun pointed out that tax research can not only solve tax problems, but also affect all aspects of import and export policies. Consumption tax, tax relief system, trade supervision and export control can all be involved, and the impact on e-commerce has begun to appear. After the consolidation of customs and inspection, tax investigation may become a channel to solve the problem of inspection and quarantine.
How to write the tax policy research report is one of the most concerned issues of enterprises. Shen Yun said that the survey report includes the following parts: first, a summary, which condenses the whole report so that readers can understand the general situation in a short time. Second, the introduction of commodities. The description of the commodities involved in the report needs to be focused on according to the problems and suggestions. The third is background introduction, providing accurate facts and reliable data, and finding the cut in angle of the problem. Fourth, the current policies and existing problems are well founded and provide policy analysis. Fifthly, it is suggested that the revision of tax rules should not only solve problems, but also be feasible. Sixth, the focus of the research report.
"In this process, enterprises should also pay attention to the accuracy of data, analyze data comprehensively and from multiple perspectives, reflect problems clearly, and put forward reasonable suggestions to benefit enterprises scientifically." Shen Yun said.