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关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见

文号: 税总发〔2017〕101号

发文单位: 国家税务总局
发文日期: 2017-09-14



各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位:

  为深入贯彻落实党中央、国务院关于优化营商环境和推进“放管服”改革的系列部署,进一步深化税务系统“放管服”改革,优化税收环境,激发市场主体创业创新活力,制定本意见。

  一、总体要求

  进一步深化税务系统“放管服”改革是转变职能、发挥税收作用的关键所在,是深化国税、地税征管体制改革的重要任务,是优化税收环境、减轻纳税人负担的重要抓手,对于提升税收治理能力,营造稳定公平透明、可预期的营商环境,实现税收现代化具有十分重要的意义。

  近年来,全国税务系统勇于创新,开拓进取,持续推进“放管服”改革,取得了明显成效。在简政放权上做“减法”,大幅度削减税务行政审批事项,进一步优化审批流程,精简涉税资料,有效便利了纳税人;在后续管理上做“加法”,加快转变税收征管方式,出台系列工作规范,依托金税三期系统和增值税发票管理新系统加大信息管税和风险管理力度,建立健全了事中事后管理体系;在优化服务上做“乘法”,持续开展“便民办税春风行动”,深入推进国税局、地税局合作,增强了纳税人获得感。同时也应看到,与全面深化改革的新形势新要求相比,与广大纳税人和基层税务干部的期盼相比,税务系统“放管服”改革还有待进一步深化,在思想理念、制度机制、管理手段等方面仍存在一些需要解决的问题,税收环境还需要进一步优化。

  全国税务系统要深入学习贯彻习近平总书记系列重要讲话精神和党中央治国理政新理念新思想新战略,认真落实党中央、国务院关于优化营商环境和深化“放管服”改革系列部署,结合开展深化国税、地税征管体制改革和金税三期全面上线等改革“回头看”,坚持问题导向、集成导向、目标导向,对焦纳税人需求和基层税务干部期盼,继续加大税务系统简政放权力度,一体化推进办税便利化改革,创新事中事后监管方式,充分释放税收信息化潜能,推动税务系统“放管服”改革提质升级,进一步优化税收环境,提升税收治理能力和服务水平。

  二、主要任务

  (一)进一步深化简政放权

  坚持放要彻底且有序,进一步取消税务行政审批和前置性审核事项,精简纳税人资料报送,打造权力瘦身的“紧身衣”,切实为纳税人减负。

  1.减少和优化税务行政审批。报经国务院批准后,取消非居民企业汇总缴纳企业所得税机构场所的审批,由纳税人自主选择纳税申报地点。结合纳税人信用积分确定增值税专用发票最高开票限额和用票数量,完善最高开票限额管理,推动取消最高开票限额审批,便利纳税人生产经营。

  2.推行税收权力和责任清单。制定税务系统权责清单范本,推进权力和责任清单规范化工作,确保相同的权力和责任事项,在各级税务机关的名称、类型、依据、履责方式和追责情形统一规范,努力形成上下贯通、有机衔接、运转顺畅、透明高效的全国税务系统权责清单运行体系。

  3.简化纳税人设立、迁移、注销手续。办税服务厅不设置新办纳税人补充登记窗口,“多证合一”纳税人首次办税时不进行信息补充采集。加强与工商部门沟通协调,建立工商登记数据质量和传输的通报、对账机制及管理办法,提升共享信息的准确性和完整性。取消外出经营税收管理证明,实行网上报验。简化纳税人在本省内跨市、县变更登记流程,便利市场主体自由迁移。制定简易注销办法,实现市场主体退出便利化。

  4.改进纳税人优惠备案和合同备案。改进各税种优惠备案方式,基本实现税收优惠资料由报送税务机关改为纳税人留存备查,减轻纳税人备案负担。简化建筑业企业选择简易计税备案事项。取消非居民企业源泉扣缴合同备案环节,优化对外支付备案程序。

  5.精简涉税资料报送。清理纳税人向税务机关报送资料,2018年年底前精简四分之一以上。实行涉税资料清单管理,清单之外原则上不得要求纳税人报送。将小微企业财务报表由按月报送改为按季报送,减少小微企业报表报送次数。推动涉税资料电子化,减少纳税人纸质资料报送。

  (二)切实创新监管方式

  坚持管要规范且有效,树立诚信推定、风险监控、信用管理等现代税收管理理念,加强事中事后监管机制和制度建设,推动转变税收征管方式,提高税收征管效能。

  6.改革税收管理员制度。按照属地固定管户向分类分级管理转变的要求,合理确定税收管理员工作职责,简并整合日常事务性管理事项,健全完善税源管理的衔接机制和配套制度,税收管理员主要做好以风险应对为重点的事中事后管理,进一步实现管理方式转型。

  7.全面推行实名办税。建立健全实名办税制度,按照企业类型、涉税风险等因素,合理确定实名信息采集范围。推行国税局、地税局实名信息双方互认,实现一次采集多次、多处使用。充分利用实名身份信息,简并相关附报资料,优化办税流程,加强信用管理,防范领用、代开发票等各类涉税风险。

  8.推进跨区域风险管理协作。打通省际之间、国税局与地税局之间横向通道,建立税务系统内部追逃清单,加强异常普通发票、失控增值税专用发票等风险信息交换,推进非正常户、D级信用户、涉嫌骗税和虚开发票纳税人等风险情报信息共享,提升跨区域风险监控能力。

  9.建立信用动态监管方式。完善纳税信用管理制度,扩大纳税信用评价范围,缩短评价周期。以推行实名办税为契机,归集办税人员信用记录,建立办税人员涉税信用管理制度,加强个人信用与企业信用之间的联动。运用税收大数据,建立信用积分制度,健全动态信用评价和风险评估指标体系,实现对纳税人信用和风险状况的动态监控评价,根据监控评价结果实施分类服务和差异化管理。

  10.优化征管资源配置。各地税务机关建立与制度改革和业务创新相配套的岗责体系,明确各部门间的专业化分工关系,优化整合办税服务资源,强化风险管理资源配置,做好前后台职责分工衔接,实现征管资源集约化利用。

  11.强化部门协同合作。各地国税局、地税局要联合加强与外部门之间的合作,提高协税护税水平。进一步推动将纳税信用体系融入社会信用体系,强化守信联合激励和失信联合惩戒,构建纳税人自律、社会监督和行政监管相结合的合作机制。深入推进“银税互动”,加大银税合作力度,逐步扩大税务、银行信用信息共享内容,助力解决小微企业融资贵、融资难问题。

  (三)不断优化纳税服务

  坚持服要优质且有感,以问题为导向,抓住主要矛盾,调整关键环节,充分应用现代信息技术,创新服务方式,让纳税人办税更便捷、更贴心、更舒心。

  12.推行新办纳税人“零门槛”办税。为新办纳税人提供“套餐式”服务,一次性办结多个涉税事项。将增值税普通发票核定事项由限时办结改为即时办结,大幅缩短办理时间。将无不良信用记录的新办纳税人纳入取消增值税专用发票认证范围,减轻纳税人发票认证负担和办税服务厅工作压力。

  13.创新发票服务方式。推进税务信息系统与公路收费系统对接,依托收费公路通行费增值税发票服务平台开具增值税电子普通发票,推动物流行业降本增效。试行代开增值税普通发票“线上申请、网上缴税、自行出票”模式,分行业扩大小规模纳税人自行开具增值税专用发票试点范围,促进小微企业发展。适应商事制度改革要求,推行税控器具网上变更。推动完善发票管理制度,取消发票领购簿等规定。

  14.便利申报纳税。简并优化增值税、消费税、企业所得税等税种申报表,提供网上办理更正申报功能,较大幅度精简表单填报,缩减纳税人申报纳税准备时间。定期定额个体工商户实际经营额、所得额不超过定额的,取消年度汇总申报。

  15.大力推行网上办税、就近办税。税务总局编制办税事项“最多跑一次”清单,推进跨省经营企业涉税事项全国通办,最大限度减少纳税人到办税服务厅次数。省税务机关编制办税事项“全程网上办”清单,在部分地区试行国税、地税业务省内通办,实现纳税人就近办理涉税事项。

  16.深化国税局、地税局合作。拓展网上办税功能,实现纳税人应纳增值税、消费税等主税和地方附加税费的一体化申报缴税。推行国税局、地税局联合签署税银协议,实现线上线下一方签署双方互认,解决纳税人多头跑问题。打通国税局、地税局信息壁垒,扩大一方采集、双方共享范围。在更大范围内,实现纳税人“进一个门、上一个网、办两家事”。

  17.提高政策服务透明度。对税收政策科学分类,明确上网发布渠道和形式,升级12366纳税服务平台,提高税收政策透明度。省税务机关畅通12366、门户网站、网上办税服务厅等渠道,加大税收热点问题的宣传解读,及时回应纳税人对税收政策确定性的服务需求。

  18.完善纳税服务评价机制。对照世界银行营商环境纳税评价指标,积极参与国家营商环境税收指标的制定和评价工作。结合我国国情、税情,建立纳税便利化评价指标体系,完善纳税人评价进一步深化税务系统“放管服”改革、优化税收环境成效的机制。

  (四)持续改进税收执法

  坚持法治思维,规范税收执法权力运行,加强执法行为监督,维护纳税人合法权益,营造公开公平公正文明的税收法治环境,促进市场主体公平竞争。

  19.规范税务行政处罚。各省国税局、地税局联合制定并实施税务行政处罚裁量基准,实行重大税务行政处罚集体审议,减少税务行政处罚裁量空间。完善简易处罚流程,简化办理环节,合并执法文书,提高执法效率。

  20.严格核定征收管理。严格依法行使税收核定权,进一步规范各税种和个体工商户定期定额核定征收的标准、程序和计算方法;国税局、地税局联合开展核定征收,统一核定基数,保证同一区域内规模相当的同类或者类似纳税人的核定结果基本相当。推行核定信息公开,完善公开内容和程序,提高核定征收透明度。

  21.科学应用风险应对策略。以风险管理为导向,对信用级别低、风险等级高的纳税人实施重点监控;对风险等级低的纳税人主要做好风险提示提醒,促进纳税人自我修正、自愿遵从;对信用级别高、无风险的纳税人避免不当打扰。

  22.完善税务稽查执法机制。加强税务稽查“双随机、一公开”监管,进一步强化金税三期双随机工作平台的运用和管理,结合信用管理、“黑名单”合理确定随机抽查的比例和频次,及时公开随机抽查事项清单和查处结果,提高稽查随机抽查的针对性、有效性和透明度。拓展跨区域稽查范围,提升税务稽查资源的配置效率。

  23.加强风险应对扎口管理。省税务机关建立健全风险应对任务扎口管理机制,统一通过金税三期风险管理平台集中推送风险应对任务。加强进户执法计划管理,合并进户执法事项,推行国税局、地税局联合执法,避免对同一纳税人多头执法、重复检查。

  24.加强税收执法监督。扩大税务行政执法公示制度、执法全过程记录制度、重大执法决定法制审核制度试点,保障和监督税务机关有效履行职责。深入推行税收执法责任制,依托信息化手段,实现对执法过错行为的事后追责。进一步加强和改进税务行政应诉工作,积极预防和化解税务行政争议。

  (五)统筹升级信息系统

  坚持科技引领,以用户体验为中心,提升完善信息系统功能,优化用户界面,推动数据共享共用,充分发挥税收信息化支撑深化“放管服”改革的重要作用。

  25.优化金税三期系统功能。拓展核心征管系统功能,增强系统的稳定性和高效性。完善提升决策支持系统,做好税务总局、省税务局两级基础库建设,优化风险分析模型、指标体系以及案例库。扩展税务总局大数据平台应用功能,支持省税务局基于税务总局大数据平台实现相关数据应用,满足个性化需求。

  26.完善增值税发票管理新系统。整合增值税发票管理新系统相关子系统,优化系统架构和功能,强化纳税人端技术支撑,完善商品和服务税收分类与编码,加强系统安全管理,提升发票数据应用保障能力。

  27.加快推进电子税务局建设。制定出台全国电子税务局业务、技术标准规范,改造升级各省网上办税服务厅,建成统一规范的电子税务局,实现纳税人申报、缴税、发票领用和开具、证明开具等绝大部分涉税事项网上办理,让纳税人办税更加快捷高效。

  28.集成整合信息系统。加快金税三期系统与增值税发票管理新系统、网上办税系统的系统集成步伐,实现三大系统功能整合、数据互通、一体运维。推动跨信息系统流程整合、数据自动传递,一处录入多处使用,便利纳税人办税和基层税务干部操作。加强统一运维管理平台应用,全面提升系统运维、网络安全、应急管理的支撑保障能力。

  29.加快对接国家数据共享交换平台。税务总局和省税务局同步开展税务信息系统自查和信息资源普查,清除“僵尸”信息系统,提出本单位清理整合的信息系统清单和需要其他部门提供共享的信息资源需求,编制本单位政务信息资源目录,按国家统一规定将整合后的信息系统接入国家数据共享交换平台。

  30.推动数据融合联通。加强数据质量管理,形成制度化、常态化的问题数据发现、分析、修复机制,从源头修复问题数据。有序开放税务总局集中数据的接口和查询权限,方便各级税务机关准确获取数据查询结果。健全数据共享共用机制,加快推动前后台、系统间、各层级、国税地税、内外部数据的互联互通和共享聚合,为税收服务与管理提供有力数据支撑。

  三、工作要求

  (一)加强组织领导。进一步深化税务系统“放管服”改革、优化税收环境涉及税收工作的方方面面,要切实增强推动改革的使命感和责任感。各级税务机关主要负责同志作为“第一责任人”,要亲自谋划统筹;要明确一名局领导具体负责抓落实;各相关部门要主动沟通,通力协作,按照既定的路线图、时间表、任务书,扎实推进各项改革措施落实落地。税务总局各相关司局要站在全局高度制定下发改革措施文件,加强对下工作指导。省税务机关要在法律法规允许和税务总局统一要求下,结合本地实际,抓好改革任务的组织实施,每半年向税务总局(征管科技司)报送贯彻落实情况。市、县税务机关要做好各项改革措施的承接落地工作,严格按照税务总局统一部署和各项工作规范执行。

  (二)注重试点引领。鼓励各地在税务总局顶层设计的总体框架下,因地制宜探索创新措施,上级要对基层好的经验做法进行集成推广,更好发挥典型示范作用。北京、上海、广州、深圳、江苏省(市)国税局、地税局要积极开展优化营商环境试点工作,先走一步,提高一步,2018年6月底前要取得明显成效,税务总局要及时总结推广试点经验。

  (三)分步有序推进。根据改革措施的紧迫性、重要性和复杂性,分批次、分阶段推进各项工作。2017年10月底前,推出一批接地气、消“痛”疏“堵”、针对性和操作性强的具体改革措施,最大限度便利纳税人。2018年2月底前,再推出一批深化改革措施,显著减轻纳税人办税负担。2018年10月底前,持续完善各项改革举措,推动税务系统“放管服”改革提质升级。2018年10月后,与其他各项改革集成融合,推动实现税收现代化。在推进过程中,要根据党中央、国务院的新要求,结合基层实践创造的新经验,不断充实完善改革措施,一并深入抓好落实。

  (四)严格监督考核。要完善内控制度体系,利用信息技术手段实现内控内生化,防范税务干部执法风险、行政风险、廉政风险。要加强舆论宣传引导,提高进一步深化税务系统“放管服”改革、优化税收环境的社会认同度。要充分发挥社会监督和舆论监督的作用,做好舆情研判,畅通纳税人投诉举报渠道,及时解决纳税人反映的各种问题,积极回应社会关切。要定期开展督查,对推进改革落实不力的要进行问责。要把进一步深化税务系统“放管服”改革、优化税收环境列为绩效管理的重要内容,加大考评力度。

  国家税务总局

  2017年9月14日

  

Document of the State Administration of Taxation

 

  Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Streamlining Administration, Delegating More Powers to Lower-level Governments and Society, Improving Regulation and Optimizing Services” in the Taxation System to Optimize the Taxation Environment

  SZF [2017] No. 101

 

  The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and all entities of the State Administration of Taxation,

  These Opinions are developed for purposes of implementing in depth a series of arrangements of the CPC Central Committee and the State Council for optimizing the business environment and advancing the reform of simplification of administrative procedures, delegation of powers, combination of decentralization and control, and optimization of services (Reform of “Streamlining Administration, Delegating More Powers to Lower-level Governments and Society, Improving Regulation and Optimizing Services”), further deepening the Reform in the taxation system, optimizing the tax environment, and animating the entrepreneurship and innovation of market players.

  I. General Requirements

  Further deepening the Reform in the taxation system is key to transforming functions and using the role of tax, a major task to deepen the reform of the taxation administration system of the state and local taxation departments, an important foothold to optimize the tax environment and ease taxpayers' burden, and is of great significance in improving the taxation governance capability, creating a stable, equitable, transparent, and expectable business environment and realizing taxation modernization.

  Over recent years, the taxation system across the country has been brave to make innovation, forged ahead, constantly advanced the Reform, and achieved conspicuous achievements. In terms of simplification of administrative procedures and delegation of powers, taxation administrative approval matters have been significantly reduced, approval process has been further optimized, tax-related documents have been simplified, and taxpayers have been effectively facilitated; in terms of follow-up administration, taxation administration modes have been transformed at a faster pace, a series of work specifications have been issued, information-based tax administration and risk management have been enhanced by depending on the Golden Tax System Phase III and the new VAT invoice administration system, and an interim and ex-post administration system has been established and improved; and in terms of optimization of services, the "Spring Breeze Action to Facilitate Citizens" has been constantly conducted, the cooperation between state and local taxation bureaus has been advanced in depth, and the fulfillment of taxpayers has been enhanced. Meanwhile, it should be noted that, in contrast to the new situations and requirements of comprehensively deepening the reform and to the expectations of taxpayers and basic-level tax officials, the Reform needs further deepening, some problems in the aspects including thoughts, ideas, systems, mechanisms, and administrative means need solving, and the tax environment needs further optimization.

  The taxation system across the country shall study and implement in depth the spirit of a series of important speeches delivered by General Secretary Xi Jinping and new ideas, thoughts and strategies of the CPC Central Committee to rule the country, conscientiously implement a series of arrangements of the CPC Central Committee and the State Council for optimizing the business environment and deepening the Reform, based on deepening the local and state taxation administration system, comprehensive launch of the Golden Tax System Phase III, and other follow-up reform inspections, adhere to problem, integration, objective-oriented approaches, focus on taxpayers' demand and basic-level officials‘ expectations, continue enhancing simplification of administrative procedures and delegation of powers, advance the tax facilitation reform in a consolidated manner, innovate on the mode of interim and ex-post regulation, fully release the potential of information-driven taxation, promote the quality improvement and upgrading of the Reform in the taxation system, further optimize the taxation environment, and improve or raise the taxation system‘s governance capability and level.

  II. Main Task

  (I) Further deepen the reform of streamlining administration and delegating government powers

  Adhere to carrying out the reform of streamlining administration and delegating government powers thoroughly and orderly, further cancel the items of tax administrative approval and precedent review, simplify the submission of the data of taxpayers, create a “power streamlining mode”, and practically reduce the taxpayers’ burden.

  1. Reduce and optimize the tax administrative approval. Cancel the approval for the site of the agency handling the consolidated payment of corporate income tax by non-resident enterprises after it is approved by the State Council, and ask the taxpayers to independently select the tax declaration site. Determine the highest limit of VAT special invoice and the number of invoices used in combination with the taxpayers’ credit point, complete the management of highest invoicing limit, advance the cancellation of the approval for the highest invoicing limit and facilitate the taxpayers’ production and operation.

  2. Boost the lists of tax rights and responsibilities. Formulate the model lists of tax system rights and responsibilities, advance the standardization of the lists of rights and responsibilities, ensure the identical items of power and responsibilities, unifiedly standardize the names, types, bases, modes of the responsibility performance and responsibility tracing by tax authorities at all levels, in an effort to form a cut-through, organically connected, smooth, transparent and efficient operation system of the lists of nationwide tax system power and responsibilities.

  3. Simplify the taxpayers’ setup, removal and cancellation procedures. The tax service hall doesn’t set the supplementary registration window for new taxpayers, and the taxpayers who integrate certificates into one do not carry out supplementary information collection when handling tax for the first time. Enhance the communication and coordination with the industry and commerce department, establish the reporting, account checking and management methods for the quality and transmission of industrial and commercial registration, and improve the accuracy and completeness of shared information. Cancel the certificate for outward business administration, and execute the online application for inspection. Simplify the taxpayers’ trans-city and trans-county change registration process for facilitating the free removal of market players. Formulate the simple cancellation method to realize convenient exiting of market players.

  4. Improve the taxpayers’ preference and contract filing. Improve the modes of preference recording of tax categories, basically replace submission of tax preference data to the tax authority with reservation of them by the taxpayers, to reduce the taxpayers’ burden of recording. Simplify architectural enterprises’ selecting the items of simple taxation and recording. Cancel non-resident enterprises’ contract recording of the withholding of tax at source, and optimize the recording procedure of outward payment.

  5. Simplify the submission of tax-related data. Sort the data submitted by taxpayers to tax authorities. More than one fourth shall be downsized before the end of 2018. Carry out the list management of tax-related data, and require the taxpayers to submit nothing but the list in principle. Change the submission mode of the financial statement of small and micro enterprises from monthly to quarterly, to reduce the times of the submission by them. Advance the tax-related data electronization, to reduce the paper data submitted by the taxpayers.

  (II) Practically innovate the supervision mode

  Stick to standard and effective management, build such tax management concepts as honest presumption, risk monitoring, credit management, etc., enhance building of the mechanisms and systems adopted in and after tax collection, boost the change of tax collection and management and improve the tax collection and management efficiency.

  6. Reform the tax administrator system. Rationally determine the responsibilities of tax administrators based on the requirement of transforming fixed management of accounts of certain region into classified and graded management, simplify and integrate the items of routine matters management, and complete the connecting mechanism and supporting system of tax source management. The tax administrator is mainly responsible for the management in and after tax collection dominated by risk response to further realize the management mode transformation.

  7. Fully promote the real-name tax handling. Establish and complete the real-name tax handling system, and rationally determine the scope of collection of real-name information based on such factors as enterprise type, tax-related risk, etc. Advance the mutual recognition of real-name information by the state and local taxation bureaus to realize multiple uses at multiple positions after every collection. Make full use of real-name identity information, simplify relevant enclosed materials, optimize the tax handling process, enhance the credit management, and prevent various tax-related risks like reception, proxy invoicing, etc.

  8. Advance the cooperation in managing trans-regional risks. Smoothen the horizontal passage between provinces and between the state and local taxation bureaus, establish an internal tax evasion pursuit list of tax system, strengthen the exchange of the risky information on abnormal ordinary invoices, out-of-control VAT special invoice, etc., advance the sharing of the risky information on abnormal accounts, Grade D credit accounts and taxpayers suspected of tax fraud and false invoice issuance, and enhance the capability of supervising trans-regional risks.

  9. Create a dynamic credit supervision mode. Improve the tax payment credit management system, expand the scope of tax payment credit evaluation, and shorten the evaluation cycle With the chance of promoting the real-name tax handling, centralize the credit records on tax handling personnel, establish the tax-related credit management system for tax handling personnel, and enhance the linkage between personal and corporate credit. By applying tax big data, establish a credit point system, complete a dynamic credit evaluation and risk evaluation indicator system to realize the dynamic monitoring and evaluation of the credit and risk statuses of the taxpayers, and carry out the classified service and differentiated management based on the results of monitoring and evaluation.

  10. Optimize the allocation of collection and management resources. Tax authorities shall establish the job responsibility system supporting the system reform and business innovation, ascertain the professionalized labor division relation among departments, optimize and integrate the tax handling service resource, enhance the allocation of risk management resources, and well connect the division of foreground and background responsibilities to realize the centralized utilization of collection and management resources.

  11. Strengthen the collaborative cooperation among departments. State and local taxation bureaus shall jointly enhance their cooperation with external departments, for improving the external tax management assistance levels. Further boost the integration of tax payment credit system into the social credit system, enhance the joint credit keeping motivation and joint credit breaking punishment, and build a cooperative mechanism combining the taxpayers’ self-discipline, social supervision and administrative supervision. Deeply advance the “bank-tax bureau interaction”, enhance the cooperation between the bank and the tax bureau, gradually expand the items shared between the tax bureau and the bank, and assist the resolution of the issue of expensive and difficult financing by small and micro enterprises.

  (III) Persistently optimize the tax service

  Stick to providing high-quality and sensible services, be problem-oriented, master major contradictions, adjust the key link, and innovate the service mode by making full use of the modern information technology, so make the taxpayers feel more convenient, considerate and easy during tax handling.

  12. Advance the “zero-threshold” tax handling for new taxpayers. Provide new taxpayers with “packaged” services, i.e., multiple items are completed at one time for them. Change the completion of the approval items of VAT ordinary invoice from time-limited to immediate, greatly shortening the handling time. Include the new taxpayers without poor credit record in the scope of freedom from the certification of VAT special invoice to reduce the taxpayers’ burden of invoice certification and the tax service hall’s working pressure.

  13. Innovate the invoice service mode. Advance the connection between the tax information system and highway toll system, and issue the VAT electronic ordinary invoice based on the VAT invoice service platform for highway tolls to advance the cost reduction and efficiency enhancement of logistics industry. Implement the mode of “online application, online tax payment and autonomous invoice issuance” for VAT ordinary invoices on trial, and expand the scope of the pilot projects of the VAT special invoices autonomously issued by small-scale taxpayers in industries to promote the development of small and micro enterprises. Adapt to the requirements of business system reform, and promote the online change of tax control instruments. Drive the completion of invoice management system, and cancel the specifications on the invoice purchase and reception books.

  14. Facilitate the tax declaration. Simplify and optimize the declaration forms for such tax categories as VAT, excise and corporate income tax, provide the function of online declaration correction, simplify the form filling and submission to a large extent, and shorten the time required for the taxpayers to prepare for tax declaration. Cancel the annual summary declaration, in case the amounts of the actual business and income of a privately or individually-owned regular and fixed-amount business doesn’t exceed the quota.

  15. Energetically advance the online and nearby tax handling. The State Administration of Taxation has prepared the List of Tax Matters Handled on a One-time Basis to advance the nationwide handling of the tax-related matters of enterprises running in different provinces, and minimize the number of the times for which the taxpayers go to the tax service hall. The provincial tax authority has compiled the list of tax matters completely handled “online” to implement the provincial state and local tax business handling in some places of the province, in order to realize nearby tax handling by the taxpayers.

  16. Deepen the cooperation between the state and local taxation bureaus. Extend the online tax handling function, to realize the integrated declaration of such main taxes and local surtaxes as VAT payable, excise, etc. Promote the practice that a tax bureau-bank agreement is jointly signed by the state and local taxation bureaus to realize online and offline two-party mutual recognition with one party signing, in order to solve the issue that the taxpayers have to go to the two bureaus. Break the information barrier between the state and local taxation bureaus, and expand the scope of one-party collection and two-party sharing. Within a larger scope, enable the taxpayers’ “handling the business of two bureaus by going to one bureau or logging in the website of one bureau”.

  17. Improve the degree of transparency of policy service. Scientifically classify the tax policies, ascertain the online distribution channel and form, upgrade the 12366 tax service platform, and enhance the transparency of tax policy. The provincial tax authority shall smoothen the 12366, portal website, online tax service hall and other channels, boost the propagation and explanation of hot tax topics, and timely respond to the taxpayers’ definite service demand for the tax policies.

  18. Improve the tax service evaluation mechanism. By referring to the World Bank’s tax payment evaluation indicator for business environments, actively participate in the development and evaluation of the tax payment indicator for the national business environment. In combination with the domestic national and tax conditions, establish the tax payment facilitation evaluation indicator system, and complete the mechanism of further deepening the Reform of tax system and the effect of tax environment optimization for taxpayers.

  (IV) Continuously improve tax enforcement

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

  19. Standardize tax administrative penalty. Provincial state taxation bureaus and the local taxation bureaus shall jointly formulate and implement discretionary benchmarks for tax administrative penalty, conduct collective review of major tax administrative penalty, and narrow discretionary scope for tax administrative penalty. Improve the simple penalty process, simplify the handling process, and consolidate law enforcement documents to improve the efficiency of law enforcement.

  20. Strictly approve tax collection management. Strictly exercise the tax assessment rights in strict accordance with the law, and further normalize the standards, procedures, and calculation methods for the assessment and collection of various taxes and regular fixed amount of individual industrial and commercial households; the state and local taxation bureaus shall jointly carry out assessment and collection, uniformly assess the tax basis, and ensure the assessment results of the same or similar taxpayers of the same size in the same area are basically equivalent. Promote the disclosure of assessment information, improve disclosed content and procedures, and increase the transparency of assessment and collection.

  21. Apply scientific risk response strategies. Guided by risk management, for taxpayers with low credit ratings and high risk levels implement focused monitoring and issue risk warnings to promote their self-correction and voluntary compliance; for taxpayers with high credit ratings and zero risk, avoid unreasonable disturbance.

  22. Improve tax inspection and enforcement mechanisms. Strengthen the “double-random, one-public” supervision in tax inspection, further strengthen the use and management of the Golden Tax System Phase III double-random working platform, reasonably determine the proportion and frequency of random inspections based on both credit management and “blacklists,” and publish the checklists and results of random inspections in a timely manner, to improve the pertinence, effectiveness and transparency of random inspections. Expand the scope of cross-regional inspection and improve the efficiency of the allocation of tax inspection resources.

  23. Strengthen centralized risk response management. Provincial tax authorities shall establish sound centralized management mechanisms for risk response tasks, and collectively push risk response tasks through the Golden Tax System Phase III risk management platform. Strengthen the management of on-site law enforcement plans, consolidate the on-site law enforcement items, implement the joint enforcement of the state and local taxation bureaus, and avoid excessive enforcement and repeated inspections on the same taxpayer.

  24. Strengthen tax law enforcement supervision. Expand the pilots for the publicity system for tax administrative law enforcement, the recording system for the entire process of law enforcement and the reviewing system for major law enforcement decisions to ensure and supervise the tax authorities to perform their duties effectively. Deepen the implementation of the tax law enforcement responsibility system, and investigate and affix the responsibility post-enforcement responsibility for law enforcement faults by relying on informational means. Further strengthen and improve the work of responding to tax administrative suits and actively prevent and resolve tax administrative disputes.

  (V) Upgrade information system as a whole

  Adhere to the science and technology-guided and user experience-centered principle, improve the function of the information system, optimize the user interface, promote data sharing, give full play to the important role of the support of tax informatization in deepening the Reform.

  25. Optimize the functions of the Golden Tax System Phase III. Expand the functions of the core collection and management system, and enhance the stability and efficiency of the system. Improve the decision support system, accomplish the construction of the two basic libraries of the State Administration of Taxation and provincial taxation bureaus, and optimize risk analysis models, indicator systems, and case libraries. Extend the application functions of the big data platform of the State Administration of Taxation, and support provincial taxation bureaus to implement relevant data applications based on the big data platform of the State Administration of Taxation to meet individual needs.

  26. Improve the new VAT invoice management system. Integrate the related subsystems of the new VAT invoice management system, optimize system architecture and functions, strengthen taxpayer-side technical support, improve tax classification and coding of goods and services, strengthen system security management, and improve the support for the application of invoice data.

  27. Accelerate the construction of the e-tax bureau. Formulate the technical standards and launch the business of the national e-tax bureau, reform and upgrade the provincial online tax service halls, and establish a unified and standardized e-tax bureau to realize the online processing of tax matters by taxpayers, such as tax declaration, tax payment, receipt and issuance of invoices, certification, etc., allowing taxpayers to pay tax more quickly and efficiently.

  28. Integrate information systems. Accelerate the integration of the new VAT invoice management system with the Golden Tax System Phase III and the online taxation system, to realize the functional integration of the three major systems, data communication and unified operation and maintenance. Promote the integration of information processes across the information systems, automatic data transmission, and multiple-place use of data entered in one system, to facilitate taxpayers’ taxation and grassroots tax cadres’ operations. Strengthen the application of a unified operation, maintenance and management platform to comprehensively improve support and protection capabilities for system operation and maintenance, network security, and emergency management.

  29. Accelerate the connection with national data sharing and exchange platforms. The State Administration of Taxation and the provincial taxation bureaus shall jointly carry out self-examination of the tax information systems and information resource surveys, eliminate “zombie” information systems, present a list of information systems that the unit has cleaned up and integrated and the request of the needs for information resources to be shared by other departments, and prepare the directory of the government's government information resources. According to the unified national regulations, the integrated information system will be joined up with the national data sharing and exchange platform.

  30. Promote data convergence and connectivity. Strengthen data quality management, form institutionalized and normalized problem data discovery, analysis, and repair mechanisms, and fix problematic data from the source. Orderly open the integrated data interface of the State Administration of Taxation and delegate the query authority to facilitate tax authorities at all levels to obtain accurate data query results. Improve the data sharing and sharing mechanism and accelerate the promotion of front-back-ground, system-to-system, level-to-level, state tax-local tax, and internal-external data interconnection and sharing to provide firm data support for taxation services and management.

  III. Work Requirements

  (I) Strengthen organizational leadership. Further deepen the taxation system’s Reform, optimize all aspects of taxation environment involving taxation work, and earnestly enhance the sense of mission and responsibility for promoting the reform. The principal responsible comrades of the tax authorities at all levels, as “the first responsible person”, shall personally carry out overall planning; it is necessary to designate a specific leader of a bureau to be responsible for implementation; relevant departments shall actively communicate and work together to steadily promote the implementation of various reform measures in accordance with the established roadmap, timetable, and mission statement. The relevant divisions and bureaus of the State Administration of Taxation must prepare and issue a document on the reform measures at a global level to strengthen the guidance for the work at lower levels. The provincial tax authorities shall, in accordance with the laws and regulations and under the unified requirements of the State Administration of Taxation, organize the implementation of reform tasks based on the local conditions. The tax authorities shall submit the information of implementation to the State Administration of Taxation (Collection Administration and Technology Development Division) every six months. The municipal and county tax authorities shall undertake the various reform measures, and strictly follow the unified arrangements and various work regulations of the State Administration of Taxation.

  (II) Focus on pilot guidance. All local tax authorities are encouraged to explore and innovate measures based on local conditions in the overall framework of the top-level design of the State Administration of Taxation. Superiors must integrate and popularize good practices at the grass-root level to better utilize the typical demonstration. The state and local taxation bureaus of Beijing, Shanghai, Guangzhou, Shenzhen, and Jiangsu Province (cities) shall actively carry out the pilot work to optimize the business environment to take a step first and upward. Significant results must be achieved by the end of June 2018. The State Administration of Taxation must sum up and popularize the pilot experience in time.

  (III) Make staged progress in an orderly manner. Carry out various tasks in batches and in stages according to the urgency, importance, and complexity of the reform measures. By the end of October 2017, introduce a number of specific down to earth, unblocking and pain-eliminating, targeted and operational reform measures, to maximize the convenience of taxpayers. By the end of February 2018, introduce a series of further reform measures to significantly reduce taxpayers’ tax burden. By the end of October 2018, continue to improve various reform measures and promote the quality upgrading of the tax system’s Reform. After October 2018, integrate with other reforms to promote modernization of taxation. In the process of advancement, continue to enrich and improve the reform measures and implement them in depth according to the new requirements of the CPC Central Committee and the State Council, combined with the new experience summarized from grass-root practice.

  (IV) Perform strict supervision and assessment. Improve the internal control system, use information technology to achieve endogenous internal control, and prevent the law enforcement risk, administrative risk and integrity risk in tax cadres. Strengthen propaganda and guidance on public opinions, further deepen the taxation system’s Reform, and optimize the social identity of the tax environment. Give full play to the role of social supervision and public opinion supervision, conduct thorough public sentiment research, smooth the channels for taxpayers' complaints and reports, promptly resolve various problems reported by taxpayers, and actively respond to social concerns. Carry out regular inspection and implement accountability for failure in pushing forward the implementation of reform. Include “further deepening the taxation system’s Reform and optimizing the tax environment as an important part of performance management, and intensify the assessment.

  State Administration of Taxation

  September 14, 2017

  



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