In recent years, State Taxation Administration of The People's Republic of China has continued to deepen "decentralization, strengthening supervision and improving services". On February 20 16, the implementation plan for simplifying and optimizing taxpayers' tax service process was issued, and on May 20 17, the implementation plan for reducing tax time and optimizing business environment reform was issued. A number of innovative measures for tax collection and service improvement have been introduced one after another, reducing the burden on enterprises and creating conditions for entrepreneurial innovation.
-Less examination and approval, higher tax efficiency.
Decentralization is an inward self-revolution, and the tax authorities are determined to "carry out the reform to the end".
"I didn't expect that the intensity was so great that even the approval of R&D expenses plus deduction was cancelled. Now it has been changed to the reference system, so you don't have to wait for the approval result. " In Jiangsu Province, one of the pilot projects to optimize the business environment in State Taxation Administration of The People's Republic of China, Ms. Liu, the financial director of Gourmet (China) Household Products Co., Ltd., enjoys the convenience brought by the reform of reducing examination and approval.
"The system of" three certificates in one, one photo and one yard "was well received by taxpayers once it was launched, and a business license was fixed." Wang Ling, financial manager of Shanghai Yaozhong Economic Consulting Co., Ltd., said that before the reform of the commercial system, it was difficult to get a certificate, which was figuratively compared to "hurdling". Now, through the data exchange between taxation and industrial and commercial departments, it is no longer necessary to apply for a separate tax registration certificate for enterprise registration, and it is no longer a "hurdle" for taxpayers to apply for a certificate.
These measures with high "gold content" not only bring tangible benefits to enterprises, but also help to establish a fair and just market environment, which market participants expect.
"Up to now, except for seven administrative licenses, the tax authorities have all cleared 80 non-administrative licensing items." Luo Tianshu, director of the Policy and Regulation Department of State Taxation Administration of The People's Republic of China, said that in the next step, the State Administration of Taxation will also promote the "slimming" of existing administrative licensing examination and approval items to further facilitate taxpayers' production and operation.
-simplify the process and spend less time on tax.
With the continuous development of economy and society, it is more and more common for taxpayers to operate across regions, and the convenience of tax payment in different places has attracted more and more attention of taxpayers.
In May this year, when Luo Qiaoling, an accountant of Nanchang Jixin Construction Engineering Co., Ltd., handled the bidding project in Ganzhou, more than 500 kilometers away, the organizer asked for a tax payment certificate. What she didn't expect was that it was handled in Ganzhou State Taxation Bureau in a few minutes. "I have experienced' the same city' in Nanchang before and found it very convenient. Now upgrading to the' provincial office' has solved my urgent need! " Luo Qiaoling said.
In recent years, the tax authorities have broken the territorial restrictions and implemented "one city for all" tax-related matters handled by 53 taxpayers in seven categories, including tax registration and invoice processing. In 20 16 years, two1four categories of tax-related matters were selected to implement "intra-provincial communication"; In the next step, we will also promote the implementation of the four categories 15 "national office".
Simplify the process, not only to get through the internal meridians of the system, but also to cooperate with Unicom departments. With the deepening of information construction, tax authorities actively promote information interconnection between departments, promote the optimization of tax process and increase tax convenience.
"I used to go to several departments to do real estate licenses, and sometimes I couldn't finish it in one day. Now the information is sent to a window, and several departments run together, which is completed in less than an hour. " Yan Fangfang, manager of the warrant department of Zhejiang Hangzhou I Love My Family Real Estate Agency Co., Ltd. said.
"Now you can directly retrieve the online sign information such as real estate address and area through the system." Cai, Director of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China, said that in recent years, the tax authorities in Beijing, Anhui and Chongqing have actively strengthened cooperation with real estate management departments, realizing real-time sharing of second-hand housing online signing information, and reducing taxpayer reporting links.
According to reports, the State Administration of Taxation will continue to work hard to simplify the taxation process in the next step, such as canceling the tax management certificate for going out to operate and implementing online inspection; Simplify the taxpayer's cross-city registration process and facilitate the free migration of market players.
-Less submission and thinner tax information.
Simplifying the process is to shorten the time from the procedure, and reducing the submission is to reduce the burden from the content.
For Wu Shiyi, the financial director of Shanghai Silk Group, the experience of preparing more than 2,000 tax refund documents every month is still vivid. "Because when handling the tax refund, you must issue a paper customs declaration signed by the customs. Whether it is the time cost of mailing or the labor cost of custody, it is very stressful for enterprises. " He said.
From May 2065438 to May 2005, the pilot export tax refund (exemption) in Shanghai was paperless, and the tax authorities docked with the customs, realizing the interconnection of tax and customs electronic customs clearance data, ending the "paper era" of handling export tax refund. "We don't have to prepare paper materials or stamp anymore!" Wu Shiyi said happily.
In recent years, the tax authorities have continuously streamlined the tax-related information submitted by taxpayers and cancelled 26 tax-related documents in two batches. While reducing the number of data submitted, the frequency of submission will be further reduced, and the number of qualified VAT taxpayers' annual VAT returns will be reduced from 12 to 4.
"In the next step, the tax authorities will implement tax-related information list management. In principle, taxpayers are no longer required to submit information beyond the list. At the same time, taxpayers should vigorously clean up the information submitted by taxpayers to the tax authorities. It is estimated that it will be reduced by more than a quarter before the end of 20 18. " The person in charge of State Taxation Administration of The People's Republic of China said.
Optimizing service and stimulating endogenous motivation of enterprise development
The combination of management and service is an internationally accepted modern tax management concept.
Since 20 14, the tax authorities have launched the "Spring Breeze Convenience Tax Action", with a theme every year and a breakthrough every year. From speeding up to standardization to reform and cooperation, they have been working hard to improve their service level.
-Standardized services make the tax environment more transparent and fair.
"The current service standard is unified nationwide, which saves a lot of trouble for our cross-regional enterprises. What we used to do in Zhejiang is still the same in Jiangxi. " Jie Yu, a financial officer of Hangdequan Building Materials Co., Ltd., who just set up a factory in Jiangxi, is familiar with the first tax-related business in the newly registered place.
In the past, taxpayers complained about "one place, one statement". The State Administration of Taxation has identified the service blocking points and made every effort to create a standardized and unified tax service standard for the national tax authorities, so that the tax service will be on the same track.
"Since 20 14, we have continuously improved the tax service standard, which has been updated to version 3.0, realizing the national tax service process and a tax standard." Sun Yushan, Deputy Director of State Taxation Administration of The People's Republic of China Tax Service Department, introduced.
Now, let's look at the explanations of tax-related matters published by the tax service offices all over the country. Every word is missing, one table is one item, all statements are accurate and unified, and all standards are clear, which has won the unanimous praise of taxpayers.
-Policy guidance to help people understand policies and enjoy dividends.
"Now the tax bureau is really different. This service is proactive, timely and comprehensive. " Liu Shengxi, chief financial officer of Shanxi Shunfa Thermal Power Co., Ltd. said excitedly.
This is a newly established resource comprehensive utilization enterprise in Qixian County, Shanxi Province, which uses corncob, straw and other agricultural and forestry residues to generate electricity and heat. In order to make enterprises familiar with relevant tax policies as soon as possible, the local national tax department organized business backbones to enter enterprises to carry out training, and suggested that enterprises should refund taxes on demand.
"How to report the information obtained from overseas investment? How to enjoy the treatment of tax treaty? How to solve cross-border tax disputes? The guidance of the tax bureau solved the practical problems we encountered in' going out'. " Recalling the scene at the beginning of the Cambodia project, Kong Yonghong, deputy finance minister of Guangdong China Tobacco Industry Co., Ltd., still remembers it vividly.
In order to better serve enterprises' foreign investment, State Taxation Administration of The People's Republic of China has also compiled the Tax Guidelines for Going Global, and local tax authorities have also strengthened policy guidance to help enterprises avoid risks and enjoy preferential treatment in the process of going global.
In addition to on-site consultation, State Taxation Administration of The People's Republic of China and local tax authorities also have tax policies and explanations on their websites. "In many countries, the tax authorities rarely provide a lot of free tax-related advice. If there is demand from enterprises, they will generally pay for the services provided by social consultation institutions. In these respects, China's tax authorities are at the forefront. " Fan Yong, a professor at the Central University of Finance and Economics, thinks.
-Cooperation and common governance, giving taxpayers a "gift package" of value-added services.
"It only took me about 3 minutes to complete the national tax business in one window. I have gone back and forth a lot of processes before. " Xiao Liu, a tax official of a construction company in Jinan, said with emotion that this is the most profound change she felt after the tax department implemented the "one window for all" system.
In order to enable taxpayers to handle taxes more smoothly, the tax authorities have integrated the national tax resources, implemented the service mode of "one front desk to accept, the background to handle separately, and the time-limited feedback to complete", and promoted the "one window to handle" national tax business.
The "circle of friends" of cooperation is constantly expanding, and the gift package of services is also constantly adding value. "The tax credit is so useful. This loan is a real help to us!" Rui Zhiying, the chairman of Anhui Maanshan Changlifa Machinery and Equipment Manufacturing Co., Ltd., a class A taxpayer, said excitedly after learning that the 4 million yuan "tax financing" loan was approved.
20 15 The tax authorities and the China Banking Regulatory Commission jointly launched the "tax-bank interaction" cooperation, allowing enterprises to exchange tax credit for "real money and silver".
From 2065438 to July 2006, State Taxation Administration of The People's Republic of China signed a memorandum of cooperation on joint incentives with 29 departments to implement 4 1 joint incentives for A-level taxpayers with tax credit. While providing more value-added services, we have increased penalties for illegal enterprises, "making those who keep promises green and those who break promises difficult", which has promoted the formation of a fair and just business environment.
Innovating collection and management to create a convenient and efficient development environment
How to better "manage" How to better "serve"? In recent years, the tax authorities have worked hard to establish the concept of system integration, build an electronic tax bureau, and integrate the tax collection and management information system ... They have realized the linkage promotion of tax collection and management while improving the experience of tax collection and management.
-Online taxation allows taxpayers to "run less on the road"
"In the past, it was necessary to queue up, fill out forms and pay taxes in the tax service hall. Now it is as convenient as online banking to complete tax returns directly through the electronic tax bureau. " Zeng Wei of Hubei Shenlong Automobile Co., Ltd., who has been an accountant for more than ten years, is deeply touched.
Since 20 15, State Taxation Administration of The People's Republic of China has implemented the action plan of "Internet plus tax". At present, the online tax service hall has been opened in the national tax system 100%, and more than 90% of tax-related matters such as information collection, tax declaration and invoice business have been handled online.
Ceng Wei said that the personal income tax of the company's 65,438+5,000 employees has been withheld and declared. In the past, it took at least a day for someone to deal with it. Now it takes 30 minutes to file tax returns online, so there is no need to go back and forth.
"Guangzhou's national tax management households exceed 1 10,000 households, and more than 80% of the business is handled online, especially after the reform of the camp. Without the promotion of informationization, the pressure of collection and management is unimaginable. " Xie Wen, director of Guangzhou State Taxation Bureau, said.
Nowadays, the taxation mode of socialized taxation and entity taxation service hall such as online taxation and self-service taxation has begun to take shape.
-System integration makes tax declaration "simple"
Simplifying tax returns has always been the "wish" of taxpayers. Fu, a financial officer of Chongqing Construction Engineering Daye Landscape Construction Co., Ltd., said, "At the beginning of the camp reform, it will take two days to calculate the input deduction invoice according to the tax rate and industry classification before you dare to fill in the declaration form."
How to scientifically "slim down" reports? Chongqing State Taxation Bureau has developed a "one-in-one" auxiliary system for VAT declaration, which integrates the 10 table into the 1 table, and at the same time realizes automatic filling of invoice data and automatic generation of declaration forms. More than 90% of general taxpayers declare "zero entry".
"Now, except for a few deductions, I basically don't have to fill in any data, and the report is generated." Fu Shuo:
This year, the practice of "one meter integration" was promoted throughout the country. "Based on this idea, not only the relevant forms of major taxes are integrated, but also the forms of additional taxes and fees are integrated." Rao Lixin, director of the Department of Administration and Science and Technology Development of State Taxation Administration of The People's Republic of China, said that the State Administration of Taxation will further integrate and simplify tax returns.
-information technology promotes the reform and innovation of service methods.
Nowadays, taxpayers habitually call 12366 tax service hotline for help when they encounter tax-related problems. "Many tax problems I encountered were solved by typing 12366. Their answers are very professional and their attitudes are particularly good. " Zhang Ting, a financial officer of an enterprise in Tianjin Binhai New Area, sincerely praised the hotline 12366.
According to reports, the 12366 hotline system is not only a tax-related consulting platform. On September 20 15, the State Administration of Taxation upgraded the hotline 12366 in an all-round way, upgrading the single "audio tax payment service" to "ask, check, see, listen, make an appointment and do it", and covering the State Administration of Taxation and
Information technology has not only changed tax service. From April, 2065438 to April, 2005, State Taxation Administration of The People's Republic of China fully implemented the new VAT invoice management system, which realized the collection of all the information of VAT invoices, and summarized them step by step to form a national electronic bottom account, from which taxpayers felt the convenience of paying taxes.
"Our company is far from the county seat. The biggest headache in the past was to take a lot of invoices to the tax hall to copy tax returns. " Zhang Geping is an accountant of Kaihui Tianshan Comprehensive Factory in Changsha County. Before the promotion of the new VAT invoice system, it was very troublesome to go to the IRS to pay taxes. Now, she can easily pay taxes on the computer without leaving home.
In addition, in recent years, people obviously feel that there are fewer fake invoices, which is very important, because the system has realized the functions of automatic collection, real-time uploading and monitoring of invoice information, and greatly improved the level of "tax control by votes".
Xu, a professor at the National School of Administration, said that the tax authorities have deepened the exploration and practice of "simplifying administration and decentralization, strengthening supervision and improving services", constantly optimized the business environment, and gradually formed the reform idea of "completely and effectively opening, standardized and orderly management, high-quality services and feelings, simplifying administration and decentralization, strengthening supervision and improving services", and the effect of optimizing the tax environment is gradually emerging.
The national tax system will conscientiously implement the "people-centered development thought" put forward in the report of the 19th National Congress of the Communist Party of China, learn from international advanced experience, and do a good job in implementing 30 reform measures, such as simplifying administration and decentralization, strengthening supervision and improving services, so that taxpayers can truly feel the convenience of reform and create a fairer and more just tax business environment.