各(ge)省、自治區、直(zhi)轄市和計劃單列(lie)市國家(jia)稅務局：
近期，部分地(di)區出現(xian)再生物資回(hui)收行(xing)(xing)業增(zeng)值稅(shui)收入增(zeng)長異常(chang)、虛開發(fa)票風險(xian)趨高的情況(kuang)。為進一(yi)步加強再生物資回(hui)收行(xing)(xing)業增(zeng)值稅(shui)管理(li)，規(gui)范稅(shui)收秩序，防范稅(shui)收風險(xian)，現(xian)就有關問(wen)題通(tong)知(zhi)如下：
一(yi)、規(gui)范(fan)行業稅收(shou)秩序
各級國稅機關(guan)務(wu)必高度重視再(zai)生物資回(hui)收(shou)(shou)行(xing)業出(chu)現的相關(guan)稅收(shou)(shou)問題(ti)(ti)，認(ren)真梳理、排(pai)查本地(di)區存在(zai)的稅收(shou)(shou)風險隱患，剖析問題(ti)(ti)產生原(yuan)因，切實采取(qu)有力措施(shi)，加(jia)強(qiang)行(xing)業稅收(shou)(shou)管理。問題(ti)(ti)突出(chu)的重點(dian)地(di)區，國稅機關(guan)要主動向當地(di)政(zheng)府匯報有關(guan)情況(kuang)，積(ji)極爭取(qu)理解與支持(chi)，加(jia)強(qiang)與財(cai)政(zheng)、公安等部門的溝通(tong)配合(he)，形成管理合(he)力，進(jin)一(yi)步規范行(xing)業稅收(shou)(shou)秩序。
二(er)、跟蹤分(fen)析收入變化
各(ge)地(di)國(guo)稅(shui)(shui)機(ji)關要(yao)加強(qiang)對(dui)再生(sheng)物資回收(shou)(shou)行業(ye)增值稅(shui)(shui)收(shou)(shou)入情況的持續跟蹤和分析，發(fa)(fa)現(xian)行業(ye)和企(qi)業(ye)的稅(shui)(shui)收(shou)(shou)異常變動情況，要(yao)有針對(dui)性地(di)開展調研分析，及時發(fa)(fa)現(xian)稅(shui)(shui)收(shou)(shou)異常增長背后(hou)的稅(shui)(shui)收(shou)(shou)風(feng)險和苗頭性、趨勢性問題。
三、加強行業(ye)風險分析和應對
稅(shui)(shui)務(wu)(wu)(wu)(wu)總(zong)局將把再生(sheng)物資(zi)回收(shou)(shou)(shou)行業(ye)作(zuo)為(wei)今年下半(ban)年風(feng)(feng)(feng)險(xian)(xian)(xian)分(fen)析的重(zhong)點，予以(yi)持續關注，分(fen)析中(zhong)發(fa)(fa)現的高(gao)風(feng)(feng)(feng)險(xian)(xian)(xian)企業(ye)名(ming)單將及(ji)時推(tui)送各地。各省(sheng)國稅(shui)(shui)局應(ying)結合本地實(shi)際，利用增(zeng)值稅(shui)(shui)發(fa)(fa)票管理(li)(li)新系統、核(he)心征(zheng)管系統等稅(shui)(shui)收(shou)(shou)(shou)數據，對(dui)再生(sheng)物資(zi)回收(shou)(shou)(shou)企業(ye)實(shi)施風(feng)(feng)(feng)險(xian)(xian)(xian)分(fen)析識(shi)別，篩查具有增(zeng)值稅(shui)(shui)稅(shui)(shui)負異常(chang)、購(gou)銷品名(ming)背離、經營“兩頭在(zai)外(wai)”、發(fa)(fa)票開具金額突(tu)增(zeng)等風(feng)(feng)(feng)險(xian)(xian)(xian)特(te)征(zheng)的企業(ye)，進行風(feng)(feng)(feng)險(xian)(xian)(xian)任(ren)務(wu)(wu)(wu)(wu)推(tui)送，為(wei)開展(zhan)納稅(shui)(shui)評(ping)估(gu)和(he)(he)稅(shui)(shui)務(wu)(wu)(wu)(wu)稽查提供(gong)準確導向。基(ji)層稅(shui)(shui)務(wu)(wu)(wu)(wu)機關要認真落(luo)實(shi)好稅(shui)(shui)務(wu)(wu)(wu)(wu)總(zong)局和(he)(he)省(sheng)國稅(shui)(shui)局推(tui)送的風(feng)(feng)(feng)險(xian)(xian)(xian)任(ren)務(wu)(wu)(wu)(wu)，建立(li)快速反應(ying)工(gong)(gong)(gong)作(zuo)機制，組(zu)織專(zhuan)門力量開展(zhan)風(feng)(feng)(feng)險(xian)(xian)(xian)應(ying)對(dui)，并及(ji)時反饋應(ying)對(dui)處理(li)(li)結果(guo)。各省(sheng)國稅(shui)(shui)局稅(shui)(shui)收(shou)(shou)(shou)風(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)工(gong)(gong)(gong)作(zuo)領(ling)導小(xiao)組(zu)辦公(gong)室(shi)要切(qie)實(shi)發(fa)(fa)揮在(zai)稅(shui)(shui)收(shou)(shou)(shou)風(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)工(gong)(gong)(gong)作(zuo)中(zhong)的統籌(chou)作(zuo)用，做好過程監(jian)控和(he)(he)效(xiao)果(guo)評(ping)價，并及(ji)時將相關工(gong)(gong)(gong)作(zuo)情況反饋給稅(shui)(shui)務(wu)(wu)(wu)(wu)總(zong)局稅(shui)(shui)收(shou)(shou)(shou)風(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)工(gong)(gong)(gong)作(zuo)領(ling)導小(xiao)組(zu)辦公(gong)室(shi)。
四、強化日(ri)常稅收(shou)管理
主管稅務機關要加強對再生物資回收企業的政策輔導和稅法宣傳，幫助企業分析可能遇到的稅收風險和法律責任，促進其守法經營，提高稅法遵從度。在日常稅(shui)收(shou)管(guan)理中(zhong)(zhong)，要重點關(guan)注新辦(ban)、經營(ying)業務(wu)變化較(jiao)大的再(zai)生物(wu)資回收(shou)企業，及早發現(xian)企業注冊(ce)登(deng)記、領用發票、納稅(shui)申(shen)報過程中(zhong)(zhong)的異(yi)常情形。日常管理中發現的涉稅問題要依法依規處置，并做好政策宣傳解釋工作，避免引起負面影響。
五、加大稽查(cha)查(cha)處力度
各地國稅機關要進一步加大對再生物資回收行業虛開發票行為的查處力度。特別是虛開案件多發、再(zai)生(sheng)物資回收(shou)行業集中的重點地區，要有針對性(xing)地開展稽(ji)查選案，選取高風險虛開案源(yuan)主動安排(pai)檢查。稽查部門要嚴格按照相關政策法規對涉嫌虛開增值稅發票企業立案檢查，盡職盡責調查取證，及時依法審理。對已查實虛開的企業，要及時作出處理并按相關規定列入“黑名單”實施聯合懲戒;涉嫌違法犯罪的，要依法移送公安機關。