Yen Bai has focused on many measures of supporting enterprises, in which the tax field has made remarkable changes

Regarding to tax refunds, many new tax refund management policies have been issued by 2016 to limit tax refund cases and to better manage tax refund management such as Law No. 106/2016/QH13, Decree No.100/2016/ND-CP and Circular No.130/2016/TT-BTC; Circular No. 99/2016/TT-BTC on guiding the management of VAT refund including contents of receiving and returning results and publicizing the processing of tax refund dossiers on the Portal of the General Department of Taxation; stipulating the assignment, receipt and classification of dossiers and solving tax refunds strictly and automatically in the tax management application system of the tax sector; examination and inspection after after tax refund…

In the tax refund management, Department of Taxation has implemented well and timely supported tax policies for enterprises from receiving, classifying and examining dossiers, so taxpayers have had high sense of executing right from the tax declaration to ensure accuracy and follow the regulations. The handling of tax refund dossiers has been ensured in strict accordance with the provisions of the Tax Administration Law and current guiding documents...The result is to handle 100% of tax refund dossiers on time, without any backlog, creating favorable conditions for taxpayers and ensuring compliance with the provisions of law.

On the risk management in tax inspections and examination, the tax department analyzed information and data and applied the risk principle to tax inspection activities, focusing on enterprises with the high risk, many activities of transaction, transfer prices, enterprises have lost many consecutive years but still operate and continue to expand production and business; enterprises with large tax debt and enterprises through the analysis of records tax returns showing signs of tax evasion, enterprises have not inspected and checked tax for many years to plan inspections.

Analysis of risks from tax policy, tax administrative procedures, taxpayers, tax officials; or the risk of granting tax codes, the tax declaration, tax refund, tax exemption ... and the risk identification of each enterprise profile with specific and detail risk violations by risk levels, types of risk and the nature of the risk as the basis for the initial inspection to shorten the time of  tax inspection and examination to the lowest level, but still ensure efficiency and quality.

Regarding to the time and outcome of complaints, the total number of complaints in 2016 was 05. The process of receiving, processing and handling was strictly regulated. There was no complaint beyond the time limit.

Especially, the tax declaration and e-taxpayment for taxpayers has been implemented for all enterprises in the province. The Tax sector has implemented and supported the use of online public services at level 3 and 4. Initially, it has brought about a high efficiency in tax declaration and tax e-payment process. TMS centralized tax management system, information linkage of 4 sectors of Tax - Customs - Treasury - Finance is maintained regularly, bringing positive results.

As a result, the proportion of enterprises registering for electronic tax declaration reaches 100%; the rate of electronic tax payment reaches 95% on all 3 indicators of the number of taxpayers, the number of vouchers and the paid amount ... creating favorable conditions for taxpayers and to ensure the provisions of the law. /.