Heat oven to 350°F. Spray 11x7-inch (2-quart) baking dish with cooking spray. In 10-inch skillet, cook beef over medium-high heat 5 to 7 minutes, stirring frequently, until thoroughly cooked; drain. Stir in 1 cup of the salsa; heat about 2 minutes or until hot.
Line baking dish with 4 tortillas, overlapping to fit. In medium bowl, stir together refried beans and remaining salsa; spoon over tortillas, and spread evenly. Top with half of the meat mixture and 3/4 cup of the cheese. Layer 4 more tortillas over cheese. Spoon and spread Spanish rice over tortillas. Top with remaining meat mixture and cheese. Top with tortilla chips.
Bake 30 to 40 minutes or until hot in center and bubbling along sides.