Adhere to the thorough and orderly liberalization, further cancel the tax administrative examination and approval and pre-audit matters, streamline the taxpayer's information submission, create a slimming power "tights", and effectively reduce the burden on taxpayers.

1. Reduce and optimize tax administrative examination and approval. With the approval of the State Council, the examination and approval of the place where non-resident enterprises collect and pay enterprise income tax will be cancelled, and taxpayers will choose their own tax declaration place. Combined with the taxpayer's credit score, determine the maximum billing limit and the number of tickets used for special VAT invoices, improve the management of the maximum billing limit, promote the cancellation of the approval of the maximum billing limit, and facilitate taxpayers' production and operation.

2. Implement a list of tax powers and responsibilities. Formulate a model list of powers and responsibilities of the tax system, promote the standardization of the list of powers and responsibilities, ensure the consistency of powers and responsibilities, standardize the names, types, basis, performance methods and accountability of tax authorities at all levels, and strive to form a smooth, transparent, efficient and efficient national tax system that is connected from top to bottom.

3. Simplify the procedures for the establishment, relocation and cancellation of taxpayers. The tax service hall does not set up a new taxpayer supplementary registration window, and taxpayers with "multiple certificates in one" do not collect supplementary information when paying taxes for the first time. Strengthen communication and coordination with the industrial and commercial departments, establish a notification and reconciliation mechanism and management methods for the quality and transmission of industrial and commercial registration data, and improve the accuracy and completeness of the information enjoyed by * * * *. Cancel the tax management voucher for going out to operate and implement online inspection. Simplify the process of changing the registration of taxpayers across cities and counties in the province, and facilitate the free migration of market players. Formulate simple cancellation methods to facilitate the withdrawal of market participants.

4. Improve taxpayers' preferential filing and contract filing. We will improve the filing methods of various tax preferences, and basically realize that the tax preference information will be changed from being submitted to the tax authorities to being kept by taxpayers for future reference, thus reducing the burden on taxpayers for filing. Simplify the selection of simple tax declaration items for construction enterprises. Cancel the filing link of non-resident enterprise source withholding contract and optimize the filing procedure of external payment.

5. Simplify the submission of tax-related information. Clean up the information submitted by taxpayers to the tax authorities, and streamline it by more than a quarter before the end of 20 18. The implementation of tax-related information list management, in principle, shall not require taxpayers to submit information outside the list. The financial statements of small and micro enterprises will be submitted quarterly instead of monthly, reducing the number of reports submitted by small and micro enterprises. Promote the electronization of tax-related information and reduce the paper information submitted by taxpayers.

(2) Effectively innovate supervision methods.

Adhere to standardized and effective management, establish modern tax management concepts such as credit presumption, risk monitoring and credit management, strengthen the supervision mechanism and system construction after the event, promote the transformation of tax collection and management methods, and improve the efficiency of tax collection and management.

6. Reform the tax administrator system. According to the requirements of the transformation from territorial fixed households to classified management, the responsibilities of tax administrators should be reasonably determined, the daily management matters should be simplified and integrated, and the linkage mechanism and supporting system of tax source management should be improved. Tax administrators should mainly do a good job in post-event management with the focus on risk response, and further realize the transformation of management methods.

7. Full implementation of real-name taxation. Establish and improve the tax system in real-name registration system, and reasonably determine the scope of information collection in real-name registration system according to factors such as enterprise types and tax-related risks. Implement mutual recognition of real-name information between the State Taxation Bureau and the Local Taxation Bureau, and realize multi-purpose and multi-purpose at one time. Make full use of real-name identity information, degenerate relevant accompanying information, optimize tax collection and management process, strengthen credit management, and prevent various tax-related risks such as collecting invoices on behalf of others.

8. Promote cross-regional risk management collaboration. Open up the horizontal channels between provinces, and between the State Taxation Bureau and the Local Taxation Bureau, establish the internal pursuit list of the tax system, strengthen the exchange of risk information such as abnormal ordinary invoices and out-of-control special invoices for value-added tax, promote the sharing of risk information such as abnormal households, D-level credit users, taxpayers suspected of tax fraud and false invoicing, and enhance the ability of cross-regional risk monitoring.

9. Establish a dynamic credit supervision model. Improve the tax credit management system, expand the scope of tax credit evaluation and shorten the evaluation cycle. Taking the implementation of tax real-name registration system as an opportunity, we will collect taxpayers' credit records, establish taxpayers' tax-related credit management system, and strengthen the linkage between personal credit and enterprise credit. Use tax big data to establish a credit scoring system, improve the dynamic credit evaluation and risk evaluation index system, realize the dynamic monitoring and evaluation of taxpayers' credit and risk status, and implement classified services and differentiated management according to the monitoring and evaluation results.

10. Optimize the allocation of collection and management resources. Local tax authorities have established a post responsibility system suitable for system reform and business innovation, defined the professional division of labor among departments, optimized and integrated tax service resources, strengthened the allocation of risk management resources, and made a good connection between the front and back offices to realize the intensive use of tax collection and management resources.

1 1. Strengthen departmental cooperation. Local state taxation bureaus and local taxation bureaus should jointly strengthen cooperation with other departments and improve the level of tax coordination and tax protection. Further promote the integration of the tax payment credit system into the social credit system, strengthen the joint encouragement of trustworthiness and joint punishment of dishonesty, and build a cooperative mechanism combining taxpayer self-discipline, social supervision and administrative supervision. We will further promote the "interaction between banks and taxes", increase the cooperation between banks and taxes, and gradually expand the contents of tax and bank credit information to help solve the problems of expensive and difficult financing for small and micro enterprises.

(3) Continuously optimize tax payment services.

Adhere to quality service, be problem-oriented, grasp the main contradictions, adjust key links, make full use of modern information technology, and innovate service methods to make taxpayers pay taxes more convenient, caring and comfortable.

12. Implement "zero threshold" taxation for newly established taxpayers. Provide a "package service" for newly-established taxpayers, and settle a number of tax-related matters at one time. The approval of ordinary VAT invoices will be changed from time-limited settlement to immediate settlement, which greatly shortens the processing time. New taxpayers with no bad credit records are included in the scope of canceling the certification of special VAT invoices, reducing the burden of taxpayer invoice certification and the work pressure of the tax service office.

13. Innovative invoice service mode. Promote the docking of tax information system and expressway toll system, and issue VAT electronic ordinary invoices based on toll road toll VAT invoice service platform, so as to promote the logistics industry to reduce costs and increase efficiency. Pilot the mode of "online application, online tax payment and self-issuance" for issuing general VAT invoices, expand the pilot scope of issuing special VAT invoices by small-scale taxpayers in different industries, and promote the development of small and micro enterprises. In order to meet the requirements of commercial system reform, the online replacement of tax control tools has been realized. Promote the improvement of the invoice management system and cancel the provisions such as the invoice receiving and purchasing book.

14. Convenient tax declaration. Simplify and optimize tax returns such as value-added tax, consumption tax and enterprise income tax, provide online correction reporting function, greatly simplify the filling of forms and shorten the preparation time of taxpayers' tax returns. If the actual business volume and income of individual industrial and commercial households exceed the quota irregularly, the annual summary declaration shall be cancelled.

15. Vigorously promote online taxation and taxation nearby. The State Administration of Taxation has compiled a list of "at most one trip" to promote the unified handling of tax-related matters of inter-provincial enterprises nationwide and minimize the number of taxpayers going to the tax service hall. The provincial tax authorities have compiled a list of "all-round online handling" of tax matters, and tried out national tax and local tax services in some areas to enable taxpayers to handle tax-related matters nearby.

16. deepen the cooperation between the state taxation bureau and the local taxation bureau. Expand the function of online taxation and realize the integration of taxpayers' main taxes such as value-added tax and consumption tax and local additional taxes and fees. State Taxation Administration of The People's Republic of China and the local taxation bureau jointly signed a tax-bank agreement to realize mutual recognition of online and offline contractors and solve the problem of taxpayers running long. Break through the information barriers of the State Taxation Bureau and the Local Taxation Bureau, and expand the scope of collection by one party and enjoyment by both parties. On a larger scale, taxpayers can "enter a door, go online and do two things".

17. Improve the transparency of policy services. Scientifically classify tax policies, clarify the channels and forms of online publishing, upgrade the 12366 tax service platform, and improve the transparency of tax policies. Provincial tax authorities should open channels such as 12366, portal website and online tax service hall, increase the publicity and interpretation of hot tax issues, and respond to taxpayers' service demands for certainty of tax policies in a timely manner.

18. Improve the tax service evaluation mechanism. Take an active part in the formulation and evaluation of the national business environment tax index in comparison with the World Bank's business environment tax evaluation index. Combined with China's national conditions and tax situation, we will establish an evaluation index system for tax payment convenience, improve the taxpayer evaluation mechanism, further deepen the tax reform of "simplifying administration and decentralization, strengthening supervision and improving services" and optimize the tax environment.

(4) Continuously improve the level of tax law enforcement.

Adhere to the rule of law thinking, standardize the operation of tax law enforcement power, strengthen the supervision of law enforcement behavior, safeguard the legitimate rights and interests of taxpayers, create an open, fair and civilized tax rule of law environment, and promote fair competition among market participants.

19. standardize tax administrative punishment. Provincial State Taxation Bureau and Local Taxation Bureau jointly formulate and implement the discretionary benchmark of tax administrative punishment, and implement collective deliberation on major tax administrative punishment to reduce the discretionary space of tax administrative punishment. Improve the simple punishment process, simplify the handling links, merge law enforcement documents, and improve the efficiency of law enforcement.

20. Strictly verify the collection and management. Strictly exercise the right of tax verification according to law, and further standardize the standards, procedures and calculation methods for all kinds of taxes and regular quota verification and collection of individual industrial and commercial households; The State Taxation Bureau and the Local Taxation Bureau jointly carry out the verification and collection, unify the verification base, and ensure that the verification results of the same or similar taxpayers of the same size in the same area are basically the same. Promote the disclosure of approved information, improve the contents and procedures of disclosure, and improve the transparency of approved collection.

2 1. Scientific application of risk coping strategies. Guided by risk management, focus on monitoring taxpayers with low credit rating and high risk rating; For taxpayers with low risk level, it is mainly to give them risk tips to promote taxpayers' self-correction and voluntary compliance; Avoid unnecessary interference to taxpayers with high credit rating and no risk.

22. Improve the tax inspection and law enforcement mechanism. Strengthen the supervision of "double random and one open" in tax inspection, further strengthen the application and management of the double random working platform in the third phase of golden tax, reasonably determine the proportion and frequency of random sampling combining credit management with "blacklist", disclose the list of random sampling items and survey results in time, and improve the pertinence, effectiveness and transparency of random sampling. Expand the scope of cross-regional inspection and improve the efficiency of tax inspection resource allocation.

23. Strengthen risk management. The provincial tax authorities shall establish and improve the risk response task management mechanism, and push the risk response task through the risk management platform of Golden Tax Phase III. Strengthen the management of household law enforcement plans, merge household law enforcement matters, and implement joint law enforcement by the State Taxation Bureau and the Local Taxation Bureau to avoid repeated law enforcement and repeated inspections of the same taxpayer.

24. Strengthen the supervision of tax law enforcement. We will expand the publicity system of tax administrative law enforcement, the record system of the whole process of law enforcement, and the pilot system of legality review of major law enforcement decisions to ensure and supervise the tax authorities to effectively perform their duties. Deepen the implementation of the tax law enforcement responsibility system, and rely on information technology to realize the accountability of law enforcement mistakes afterwards. Further strengthen and improve the work of responding to tax administration, and actively prevent and resolve tax administrative disputes.

(5) Improve the whole information system

Adhere to science and technology as the guide, take user experience as the center, improve the function of information system, optimize user interface, popularize data application, and give full play to the important role of tax informatization in deepening decentralization, strengthening supervision and improving service reform.

25. Optimize the functions of the Golden Tax Phase III system. Expand the function of the core collection and management system and improve the stability and efficiency of the system. Improve the decision support system, do a good job in the construction of two-level basic databases of State Taxation Administration of The People's Republic of China and Provincial Taxation Bureau, and optimize the risk analysis model, index system and case base. Expand the application function of State Taxation Administration of The People's Republic of China Big Data Platform, and support the Provincial Taxation Bureau to realize relevant data applications based on State Taxation Administration of The People's Republic of China Big Data Platform to meet individual needs.

26. Improve the new VAT invoice management system. Integrate the related subsystems of the new version of VAT invoice management system, optimize the system architecture and functions, strengthen the taxpayer's technical support, improve the tax classification and coding of goods and services, strengthen the system security management, and enhance the application support ability of invoice data.

27. Accelerate the construction of electronic tax bureaus. Formulate and publish the business and technical standards of the national electronic tax bureau, upgrade and upgrade the online tax service halls of all provinces, build a unified and standardized electronic tax bureau, and realize the online handling of most tax-related matters such as taxpayer declaration, tax payment, invoice opening and issuance of certificates, so that taxpayers can pay taxes more quickly and efficiently.

28. Integration of integrated information systems. Accelerate the integration of the Golden Tax Phase III system with the new version of the VAT invoice management system and the online tax system, and realize the functional integration, data interoperability and integrated operation and maintenance of the three systems. Promote cross-information system process integration, automatic data transmission, one-time entry and multiple use, which is convenient for taxpayers and grassroots tax cadres to operate. Strengthen the application of unified operation and maintenance management platform, and comprehensively improve the support and support capabilities such as system operation and maintenance, network security and emergency management.

29. Accelerate the docking of the national data sharing and exchange platform. State Taxation Administration of The People's Republic of China and the Provincial Taxation Bureau simultaneously carried out self-examination of tax information system and general survey of information resources, eliminated "zombie" information systems, put forward the list of information systems that need to be cleaned up and integrated by the unit and information resources that need to be provided by other departments, compiled the catalogue of government information resources of the unit, and connected the integrated information system to the national data sharing and exchange platform in accordance with the unified provisions of the state.

30. Promote data integration and connectivity. Strengthen data quality management, form an institutionalized and normalized problem data discovery, analysis and repair mechanism, and repair problem data from the source. Open the interface and query authority of centralized data in State Taxation Administration of The People's Republic of China in an orderly manner, so as to facilitate tax authorities at all levels to obtain accurate data query results. Improve the data sharing mechanism, speed up the interconnection and aggregation of front and back office, system, hierarchy, national tax and local tax, internal and external data, and provide strong data support for tax service and management.