Jing shui Han [2023] No.41
In order to thoroughly implement the work arrangement of the State Administration of Taxation and promote the Beijing taxation system to study and implement the theme education of Socialism with Chinese characteristics Thought of the Supreme Leader in the new era, the Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China focused on the needs and expectations of taxpayers, adhered to the problem orientation, and successively launched the fourth batch of 19 measures of the "Spring Breeze Action for Facilitating Taxes", focusing on doing practical things to solve people’s worries, helping to boost market confidence, stabilize market expectations and better serve high-quality economic development. The relevant matters are hereby notified as follows:
First, speed up the implementation of policies
1 around the implementation of preferential tax policies, to carry out the "tax questions and answers" publicity and interpretation activities, targeted response to the concerns of taxpayers.
2. Cooperate with relevant departments to publicize and interpret the export tax rebate policy, so as to help enterprises to be more familiar with the export tax rebate policy and the declaration process.
3. Implement unemployment insurance and industrial injury insurance fee reduction policies, do a good job in policy publicity and guidance and system transformation, and ensure that preferential policies are well-known and convenient to enjoy.
4. Optimize the tax refund process, and the tax authorities will automatically push the tax refund reminder based on the electronic tax bureau, and gradually realize the taxpayer’s online confirmation, application and tax refund.
5. Implement the work requirements of the State Administration of Taxation on issuing the policy that small-scale taxpayers apply 3% tax rate minus 1% value-added tax, so as to help small-scale taxpayers better understand and accurately apply preferential policies.
Second, the key service file
6. Optimize the "Belt and Road" related tax policy information services, and continuously update the "going out" taxpayer investment tax guide to help taxpayers guard against investment tax risks.
7. In accordance with the work arrangements of the State Administration of Taxation, expand and improve the network of tax agreements, strengthen the negotiation and signing of tax agreements, provide tax certainty for taxpayers’ cross-border operations, and avoid and eliminate international double taxation.
8. Carry out visits to key enterprises, publicize relevant tax and fee policies, learn about the production and operation of enterprises on the spot, collect tax-related demands of enterprises, and help enterprises solve practical problems.
9. Strengthen the service of tax and fee policy certainty and consistency in implementation, and coordinate and solve the problem of tax policy application for complex tax-related matters of large enterprises.
10. Guide tax-related professional service institutions and other social forces to actively participate in tax volunteer service, continuously expand the tax volunteer service team, promote tax volunteer service activities into communities and parks, actively recommend tax volunteers to participate in the selection of outstanding volunteers, and give full play to the positive role of tax volunteer teams and individuals such as tax agents’ concentric service groups in promoting the implementation of preferential tax and fee policies.
Third, appeal response to improve efficiency
11. Improve the settlement mechanism of tax and fee service demands, focus on the tax and fee service demands of taxpayers, strengthen overall planning, strengthen closed-loop management, pay attention to information application, and strive to solve the urgent problems of taxpayers.
12. Establish an information database of proposals made by deputies to the National People’s Congress and CPPCC members, and continue to consolidate and improve the quality and efficiency of handling proposals made by deputies through follow-up visits, thematic research and normalized communication.
13. Incorporate the clues of key issues reflected by taxpayers through different channels into the supervision of tax work, and actively respond to the concerns of taxpayers.
Fourth, it is convenient to handle quality improvement
14. Consolidate and expand the achievements of "online handling" of enterprise social insurance payment matters and "handheld handling" of individual social insurance payment matters, and continuously optimize the "non-contact" payment service experience.
15. Nationwide, we will provide services such as unified registration, barrier-free cross-border taxation, intelligent tax calculation and cross-border tax payment in bilingual environment for non-resident enterprises’ cross-border taxation scenarios, so that non-resident enterprises that have not set up institutions in China can "register and assign codes in one place, and pay taxes with mutual recognition throughout the country" without entering the country or entrusting agents.
16. Pilot the intelligent opening of new business entities. After the taxpayer has registered with the market supervision department, the system will automatically assign the competent tax authorities, verify the types of taxes and fees, and intelligently grant the number of electric tickets, so as to realize the taxpayer’s "invoicing when opening".
17. Relying on tax big data and intelligent tax calculation rules, combined with the characteristics of taxpayers’ labels, explore the construction of "confirmation declaration" scenarios, provide "confirmation declaration" services to taxpayers with relatively simple business, and further reduce the processing time of taxpayers’ tax declaration through data intelligent pre-filling services.
18 to explore the provision of "excellent credit pilot on-demand billing" service, to implement positive incentives for eligible taxpayers, enjoy on-demand billing services, and actively guide taxpayers to comply with tax laws.
V. Standardize the promotion of law enforcement
19. Further expand the dynamic "credit+risk" supervision pilot, continuously improve the level of precise supervision, and continuously guarantee and promote the optimization of tax payment services.
All units should firmly grasp the general requirements of "learning ideas, strengthening party spirit, emphasizing practice and building new achievements" in theme education, firmly anchor the objectives and tasks, further improve their positions, shoulder their responsibilities and strive for practical results, work hard in promoting the "Spring Breeze Action for Facilitating Taxes" measures, play a role in solving practical problems for taxpayers, take the satisfaction of taxpayers as the "hard truth" and "gold standard", and effectively take the theme education as the.
State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau
June 14th, 2023