Research On The Problems And Countermeasures Existing In The Implementation Of Value-Added Tax Refund Policy

Reducing taxes and fees is a major measure to deepen supply-side structural reform and promote high-quality economic development.The value-added tax credit refund system is one of the policies that has attracted the most attention from the outside world.In the past,the general taxpayer’s end-of-period tax credit can only be used to offset the output tax amount in the next declaration,and the residual tax refund policy allows taxpayers to apply for refund in advance.This part of the amount.This policy has been implemented across the industry since April 2019,and has played a positive role in alleviating the pressure on corporate capital turnover,reducing corporate financing costs,and promoting corporate expansion of reproduction.In 2022,in order to cope with the downward pressure on the domestic economy under the background of the epidemic,the government implemented a large-scale tax refund policy,which was unprecedentedly implemented.So what is the current status of the implementation of the tax refund policy?Did it have the desired effect?Any problems that have arisen in the implementation need to be further studied.The author sorts out the policy documents on the end-of-period value-added tax refund,and summarizes the development process and characteristics of my country’s end-of-period value-added tax refund.When analyzing and discussing the problems existing in the process of policy implementation,this paper selects the J City Taxation Bureau as the research object,adopts the interview method to obtain first-hand information,finds out the representative problems in the implementation,and conducts in-depth cause analysis.Based on this,try to put forward countermeasures and suggestions to improve the implementation of the policy,hoping to improve the effect of the implementation of VAT refund at the end of the period.Through the research,the author found that the implementation of the current value-added tax refund policy at the end of the period has problems such as unreasonable policy design,unsmooth policy implementation,and unscientific policy assessment.There are three main reasons:the policy design does not match the actual situation,the lack of sufficient preparation for the implementation of the policy,and the unreasonable formulation of the performance appraisal plan.Therefore,this study proposes three measures:first,improve policy design,simplify tax refund requirements,and establish a sound long-term mechanism;Guarantee of tax credit and refund funds;third,formulate assessment indicators based on policies,improve performance assessment methods,and build effective incentive and punishment mechanisms.