The Dalian Supervision Bureau has put in place a working mechanism for VAT refund review that addresses policy capability, cross-department collaboration, and risk prevention. This mechanism is summarized as the 'Three Gates': competency, efficiency, and quality.
To build competency, the bureau formed a policy interpretation team of core staff to systematically review newly issued policies. Review personnel master policy specifics through both group study and self-study. With the rollout of digital electronic invoices and tax system upgrades, application material templates have been revised. After each batch of reviews, the bureau conducts whole-process retrospectives and compiles a list of common issues, turning individual experience into collective team knowledge.
For efficiency, the bureau deepened horizontal ties with tax authorities and the People's Bank of China. The three parties hold joint meetings to address difficulties during review. In the disbursement phase, a dynamic reconciliation mechanism was established with the treasury department of the People's Bank, and the bureau proactively tracks treasury processing after issuing approval documents. Additionally, the bureau regularly exchanges lists of refund enterprises and detailed excess input VAT credit refunds with the Dalian Tax Bureau, using data matching to detect duplication of preferential policies. Review officers also offer one-on-one guidance to first-time applicants and make on-site visits to large nuclear power and publishing groups.
Regarding quality, a five-tier approval procedure is in place, involving initial review, re-review, division head review, bureau leader review, and principal leader sign-off. For first-time applicants, large-sum refund enterprises, and those with suspicious points, on-site inspections are conducted at production and operation sites. All refund transactions, from application submission to final approval, are meticulously recorded, and periodic checks on internal control execution are carried out.