Shanxi: A package of preferential tax policies to alleviate difficulties for enterprises

Recently, the Shanxi Provincial Taxation Bureau of the State Administration of Taxation issued the 2020 "Spring Breeze Action for Convenient Tax Service" implementation plan. It will continue to deepen the tax system's "delegation, regulation and service" reform, optimize the tax business environment, and fully support Fight the epidemic and resume work and production, serve economic and social development, and help build a moderately prosperous society in an all-round way.

Implement and improve preferential tax policies and provide more services to taxpayers

In terms of supporting epidemic prevention and control and helping enterprises to relieve difficulties, the Shanxi Provincial Taxation Bureau of the State Administration of Taxation has fully Give full play to the role of taxation functions and provide taxpayers with more and more convenient services in detail. Implement and improve preferential tax policies, implement the tax policies that have been introduced to support protection and treatment, ensure the stable production and supply of key material production enterprises, encourage public welfare donations, etc., and implement the support for accommodation and catering, culture, sports and entertainment, transportation, tourism and other recipients. Tax policies for industries severely affected by the epidemic; conscientiously implement the policy of phased reduction and exemption of social security fees. For insured units that have paid relevant fees in February, refunds will be made in accordance with regulations.

Vigorously promote "contactless" tax payment services. Relying on the electronic tax bureau and self-service tax processing terminals, the scope of online tax payment matters will be further expanded. Comprehensively promote the mobile APP of the Shanxi Provincial Electronic Taxation Bureau, continue to improve the mobile functions of the Electronic Taxation Bureau, promote the construction of self-service tax processing areas of the Electronic Taxation Bureau at tax service sites, promote the construction of 24-hour self-service tax processing halls, and make full use of the province's self-service tax processing The "integrated and intelligent" management platform meets the needs of taxpayers for self-service tax processing; continuously optimizes on-site tax processing and payment services, promotes two-way appointment processing, staggered processing, and vacancy processing to create a safe, secure, convenient and efficient tax processing and payment environment. ; Promote third-party payment for the electronic tax bureau’s mobile tax payment business. Expand the coverage of "online application, mail delivery" for invoice collection and invoice issuance, and increase the proportion of "contactless" invoice collection from 50% in 2019 to 70% in 2020. Implement relevant work requirements for export tax refund (exemption) during the epidemic prevention and control period, and continuously optimize and expand “non-contact” export tax refund (exemption) services. A "through train" for export tax rebates will be opened to serve key export enterprises. Develop a mobile online tax payment system for vehicle and vessel tax. It enables taxpayers to pay vehicle and vessel tax independently online. Taxpayers can use this system to query tax records, declare and pay taxes, pay back tax arrears and late fees, download and print tax payment certificates, etc., providing a more convenient way to pay taxes.

Actively promote the resumption of work and production of enterprises and strengthen analysis and service decision-making

In addition, the Shanxi Provincial Taxation Bureau of the State Administration of Taxation also actively promotes the resumption of work and production of enterprises and accelerates the advancement of the tax governance system and modernize governance capabilities to help win the war on epidemic prevention and control and do a good job behind the scenes. Give full play to the advantages of tax big data such as value-added tax invoices, such as wide coverage, strong timeliness, and fine granularity, to track and analyze the resumption of work and production and economic operations of enterprises from multiple dimensions, and carefully sort out the issues that need to be solved in terms of buyers and sellers, upstream and downstream supporting parties, etc. problems, and put forward practical and effective support measures and targeted suggestions.

Actively strengthen the connection with development and reform, industry and information technology, finance, human resources and social security, medical insurance, transportation, agriculture and other departments, proactively provide tax data and other services according to their needs, and combine the information and information provided by relevant departments In response to the situation, we actively adopted tax measures to support the resumption of work and production and economic development of enterprises; implemented "one enterprise, one policy", "one-to-one" and "point-to-point" assistance and other service measures for key enterprises; implemented the online direct connection and interoperability of the demands of small and micro enterprises under the General Administration Work. Explore and implement online processing of inter-provincial relocation of small and micro enterprises to effectively reduce the tax burden of small and micro enterprises; guide banking financial institutions to innovate credit products to meet the credit needs of different enterprises, especially private enterprises and small and micro enterprises; implement further support There are also tax preferential policies to promote the entrepreneurship of key groups such as college graduates, registered poor people, and registered unemployed people, or to attract employment from special groups.

Use country-specific investment guides to carry out point-to-point policy guidance for “Belt and Road” enterprises

Do a solid job in poverty alleviation for the tax system. Further improve the green tax system and improve preferential tax policies for energy conservation, pollution control facilities, monitoring equipment, and third-party prevention and control enterprises; cooperate with relevant departments to further study and implement tax measures to support ecological protection and high-quality development in the Yellow River Basin.

Use country-specific investment guides to provide point-to-point policy guidance to enterprises along the Belt and Road Initiative.

Make full use of export tax refund tools, allow companies that have given up tax refund rights to choose to restore tax refund rights, further shorten the processing time for export tax refunds, and speed up the national average processing time for normal export tax refunds by 20% on the basis of 10 working days in 2019. ; Implement preferential policies such as tax deferral for foreign investors to reinvest distributed profits, implement the record-filing and review methods for non-resident enterprises’ enjoyment of treaty benefits, enhance the convenience of tax record-keeping for external payments, support and encourage overseas capital to participate in domestic economic construction, and use tax revenue Big data, track and analyze the production and operation, investment, profit distribution, etc. of foreign-funded enterprises, and study and propose policy recommendations; continue to implement policies such as reducing the value-added tax rate and refunding excess tax credits to support the development of the real economy and the growth of new drivers.

Effectively optimize the tax business environment and comprehensively promote online tax payment

Ensure the implementation of the "Tax Collection and Administration Operational Standards" and "Tax Service Standards (Version 3.0)" and continue to improve tax payment Standardize and standardize the level, comprehensively establish and implement the "good bad review" system for tax services, implement the General Administration's taxpayer demand and satisfaction survey and other systems, and solidly carry out the 29th National Tax Publicity Month activities; simplify the process from applying for establishment to having general The formalities required for business conditions, promote the integrated handling of tax-related matters for new enterprises, and realize one set of information, one window for acceptance, one-time submission, and one-time settlement of tax-related matters for new enterprises; comprehensively promote online tax payment and conscientiously implement the " "Electronic Taxation Bureau Specifications", improve and expand the functions of the Electronic Taxation Bureau, expand the scope of "one-stop processing", strive to achieve "everything should be done, and the entire process is online", and realize that more than 90% of major tax-related service matters for taxpayers can be handled online.

Intensify efforts to promote the use of electronic invoices, expand and upgrade the value-added tax electronic invoice public service platform, issue free tax UKeys to new taxpayers, and promote the solution of third-party charging issues for tax control equipment; Further transform work methods, transform risk management from a "heavy supervision" to a "supervision + service" approach, remind taxpayers of tax risks in production and operations, and urge them to correct themselves; establish and improve the tax authorities' supervision of taxpayers , multi-channel reception of tax-related and fee-related appeals such as consultation, complaints, and reports from payers, rapid transfer, time-limited response, result return visit, follow-up supervision, and performance appraisal mechanism. Taxpayers who are not satisfied with the service can call 12366 to make complaints and reports. .