Interpretation of the latest tax policy

(1) sincere cooperation * * * governance

1. establish a cooperation mechanism. The tax authorities at all levels and the Federation of Industry and Commerce establish a regular communication mechanism, and the two sides set up liaison officers to exchange information every month, coordinate and solve problems, and supervise the implementation of the work. In the network service platform of the Municipal Federation of Industry and Commerce, a new small and micro enterprise service column will be set up, and the tax service column of small and micro enterprises at all levels will be optimized, focusing on the promotion of preferential policies for small and micro enterprises. Focusing on stimulating market vitality, stabilizing employment support, and encouraging R&D and innovation, we will jointly carry out special research, give full play to the role of the Federation of Industry and Commerce as a channel for making suggestions and participating in political discussions, and promote the introduction of more tax policies to support the development of small and micro enterprises.

2. Set up tax volunteers. Tax volunteers will be set up in the chambers of commerce affiliated to the Federation of Industry and Commerce in various districts to publicize the tax reduction and fee reduction policies and carry out public welfare activities such as entrepreneurship counseling. Form a working mechanism for newly-established small and micro enterprises, give full play to the role of tax volunteers, and provide "peer-to-peer" counseling for small and micro enterprises with tax difficulties.

(2) Elaborate publicity

3. Joint training and counseling. Jointly carry out special training on taxes and fees for small and micro enterprises, strengthen communication and cooperation with government departments, tax-related industry associations and other social organizations, make full use of the "three divisions" talents, business backbones and financial and taxation legal experts to form a tax expert advisory team, provide tax services such as policy publicity and guidance, tax-related risk self-examination and reminding for enterprises on a regular basis, interpret the current hot tax preferential policies in detail, help taxpayers familiarize themselves with business procedures, and create a policy environment and service atmosphere more conducive to the growth of small and micro enterprises.

4. Strengthen consultation and answer. Answer the consulting questions of small and micro enterprises online through interactive channels such as intelligent consultation. Equipped with business backbones who are proficient in tax policies for small and micro enterprises, and respond to taxpayers' concerns in a timely manner through the 12366 tax service hotline for small and micro enterprises.

5. Make promotional products. Focus on the life cycle of enterprises, combine with local conditions, sort out and produce diversified publicity products with regional characteristics and in line with the information acquisition habits of small and micro enterprises, and jointly promote them through tax authorities and new media platforms of the Federation of Industry and Commerce. Combined with the characteristics of the industry and the requirements of the "one-household" management service mechanism, we will focus on publicizing the legal representatives and tax agents of enterprises, and push preferential policies, tax reminders, risk warnings and other contents to local small and micro enterprises in a targeted manner to ensure that the awareness is improved and the unnecessary disturbance to taxpayers is reduced. Deepen cooperation with market supervision, social security and other departments, and jointly launch a "list of services for newly established small and micro enterprises" including preferential tax and fee policies and operational guidelines.

(3) Optimize the service experience

6. Deepen online processing. In accordance with the norms formulated and promulgated by the State Administration of Taxation, we will actively expand the online tax payment matters, basically realize the online handling of tax payment matters for small and micro enterprises except for special and complicated matters, and deepen the "handheld handling, fingertip handling" of tax matters. Actively implement the electronic process of tax refund and promote the diversification of tax payment methods. Promote the online handling of simple punishment matters, and further simplify the handling process of high-frequency tax-related matters for small and micro enterprises.

7. facilitate invoice collection. In combination with local conditions, we will enrich the methods of invoice application, and implement services such as online application of electronic invoices and mail delivery of paper invoices to facilitate small and micro enterprises to obtain tickets. Promote the electronicization of new taxpayer special tickets, and guide qualified small and micro enterprises to apply for and issue electronic special tickets. Organize online and offline experience activities through special seminars and other forms, so that small and micro enterprises can understand and easily invoice.

8. explore social governance. Focusing on the goal of "no dead ends for online services and no dead ends for offline services", combined with local conditions and on the premise of following standardized management, this paper explores how to solve the tax "pain points" of special groups' needs and remote areas' long tax journey and time, and invites small and micro enterprises to experience it on the spot and get through the "last mile" of tax payment for small and micro enterprises.

Legal basis:

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection, the collection and suspension of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.