The State Administration of Taxation has taken 30 hard measures to optimize the tax environment, and you can learn about them in one picture

(1) Further deepen administrative streamlining and delegate power

Insist on thorough and orderly decentralization, further cancel tax administrative approval and pre-review matters, streamline taxpayer information submission, and create The "straitjacket" of power slimming has effectively reduced the burden on taxpayers.

1. Reduce and optimize tax administrative approvals. After approval by the State Council, the approval of the institutional location for the centralized payment of corporate income tax by non-resident enterprises will be cancelled, and taxpayers will be able to choose the tax declaration location independently. Determine the maximum invoicing limit and the number of special value-added tax invoices based on the taxpayer's credit points, improve the management of the maximum invoicing limit, promote the cancellation of the approval of the maximum invoicing limit, and facilitate the production and operation of taxpayers.

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 that the same powers and responsibilities are the same, and standardize the names, types, basis, responsibility performance methods and accountability situations of tax authorities at all levels, and strive to form a unified and consistent system. , an organically connected, smooth-running, transparent and efficient national tax system rights and responsibilities list operation system.

3. Simplify the procedures for taxpayer establishment, migration and cancellation. The tax service department does not set up a supplementary registration window for new taxpayers, and "multiple certificates in one" taxpayers do not collect additional information when they apply for taxes for the first time. Strengthen communication and coordination with the industrial and commercial departments, establish notification, reconciliation mechanisms and management methods for the quality and transmission of industrial and commercial registration data, and improve the accuracy and completeness of shared information. The tax management certificate for business outside the home will be cancelled, and online inspection application will be implemented. Simplify the registration process for taxpayers changing registrations across cities and counties within the province, and facilitate the free migration of market entities. Formulate simple cancellation measures to facilitate the exit of market entities.

4. Improve taxpayer preferential filing and contract filing. Improve the registration methods for various tax preferences, basically change the tax preference information from being submitted to the tax authorities to retained by taxpayers for future reference, and reduce the filing burden on taxpayers. Simplify construction industry enterprises’ selection of simplified tax calculation and filing matters. The registration process for withholding contracts at source for non-resident enterprises will be cancelled, and the registration procedures for external payments will be optimized.

5. Streamline the submission of tax-related information. We will clean up the information submitted by taxpayers to the tax authorities and streamline it by more than a quarter by the end of 2018. Implement tax-related information list management, and in principle taxpayers are not required to submit items outside the list. Change the submission of financial statements of small and micro enterprises from monthly to quarterly submission to reduce the number of report submissions of small and micro enterprises. Promote the electronicization of tax-related materials and reduce the submission of paper materials by taxpayers.

(2) Effectively innovate supervision methods

Adhere to standard and effective management, establish modern tax management concepts such as presumption of good faith, risk monitoring, and credit management, and strengthen interim and ex-post supervision mechanisms and System construction, promote the transformation of tax collection and administration methods, and improve tax collection and administration efficiency.

6. Reform the tax administrator system. In accordance with the requirements for the transformation of territorial fixed accounts to classified and hierarchical management, the tax administrator's work responsibilities should be reasonably determined, daily management matters should be streamlined and integrated, and the connection mechanism and supporting systems for tax source management should be improved. The tax administrator should mainly do a good job in responding to risks. We will focus on in-process and post-event management to further realize the transformation of management methods.

7. Fully implement real-name tax processing. Establish and improve the real-name tax processing system, and reasonably determine the scope of real-name information collection based on factors such as enterprise type and tax-related risks. Promote mutual recognition of real-name information between the State Administration of Taxation and local taxation bureaus, so that it can be collected multiple times and used in multiple places. Make full use of real-name identity information, streamline relevant attachments, optimize tax procedures, strengthen credit management, and prevent various tax-related risks such as receipt and invoice issuance.

8. Promote cross-regional risk management collaboration. Open up horizontal channels between provinces and between the State Administration of Taxation and local taxation bureaus, establish an internal tax system tracing list, strengthen the exchange of risk information such as abnormal ordinary invoices and out-of-control value-added tax invoices, and promote irregular accounts, D-level credit users, suspected Share risk intelligence information such as tax fraud and false invoice taxpayers to improve cross-regional risk monitoring capabilities.

9. Establish a dynamic credit supervision method. Improve the tax credit management system, expand the scope of tax credit evaluation, and shorten the evaluation cycle.

Taking the opportunity of implementing real-name tax filing, we will collect the credit records of tax handlers, establish a tax-related credit management system for tax handlers, and strengthen the linkage between personal credit and corporate credit. Use tax big data to establish a credit points system, improve dynamic credit evaluation and risk assessment indicator systems, realize dynamic monitoring and evaluation of taxpayers' credit and risk status, and implement classified services and differentiated management based on monitoring and evaluation results.

10. Optimize the allocation of collection and management resources. Tax authorities in various regions have established a job responsibility system that is compatible with institutional reform and business innovation, clarified the professional division of labor among various departments, optimized and integrated tax service resources, strengthened the allocation of risk management resources, and coordinated the division of responsibilities between front and back offices to achieve tax collection and management. Intensive use of resources.

11. Strengthen departmental collaboration. All local taxation bureaus and local taxation bureaus should jointly strengthen cooperation with external departments and improve the level of tax cooperation and protection. Further promote the integration of the tax credit system into the social credit system, strengthen joint incentives for trustworthiness and joint punishment for dishonesty, and build a cooperation mechanism that combines taxpayer self-discipline, social supervision, and administrative supervision. Deepen the "bank-tax interaction", increase bank-tax cooperation, and gradually expand the sharing 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 services

Adhere to high-quality and thoughtful services, be problem-oriented, grasp the main contradictions, adjust key links, fully apply modern information technology, and innovate The service method makes taxpayers' tax processing more convenient, more considerate and more comfortable.

12. Promote "zero threshold" tax processing for new taxpayers. Provide "package" services for new taxpayers to handle multiple tax-related matters at once. The verification of ordinary value-added tax invoices has been changed from time-limited processing to immediate processing, significantly shortening the processing time. New taxpayers with no bad credit records will be included in the scope of canceling the certification of special value-added tax invoices to reduce the burden of taxpayers' invoice certification and the work pressure of the tax service department.

13. Innovate invoice service methods. Promote the connection between the tax information system and the highway toll system, and rely on the toll highway toll VAT invoice service platform to issue electronic general VAT invoices to promote cost reduction and efficiency improvement in the logistics industry. Trial the "online application, online tax payment, and self-issuance" model for issuing ordinary VAT invoices, and expand the pilot scope of small-scale taxpayers' self-issuance of special VAT invoices by industry to promote the development of small and micro enterprises. Adapt to the requirements of commercial system reform and promote online changes to tax control equipment. Promote the improvement of the invoice management system and cancel the invoice purchase book and other regulations.

14. Facilitate filing and tax returns. Simplify and optimize tax return forms for value-added tax, consumption tax, corporate income tax, etc., provide online processing and correction reporting functions, greatly simplify form filling, and reduce taxpayers' preparation time for filing tax returns. If the actual business volume and income of individual industrial and commercial households do not exceed the fixed quota on a regular basis, the annual summary declaration will be cancelled.

15. Vigorously promote online tax processing and nearby tax processing. The State Administration of Taxation has compiled a "no more than once" list of tax matters to promote nationwide handling of tax-related matters for enterprises operating across provinces and minimize the number of taxpayers' visits to tax service offices. The provincial tax authorities have compiled a list of "full online processing" of tax matters, and have tried to implement unified handling of national and local tax services within the province in some areas, allowing taxpayers to handle tax-related matters nearby.

16. Deepen cooperation between the State Administration of Taxation and local taxation bureaus. Expand the online tax processing function to realize the integrated declaration and payment of main taxes such as value-added tax, consumption tax and local surcharges payable by taxpayers. Promote the joint signing of tax-bank agreements by the National Taxation Bureau and local taxation bureaus to achieve mutual recognition of online and offline signings by both parties, and solve the problem of taxpayers running in multiple directions. Break down the information barriers of the National Taxation Bureau and the Local Taxation Bureau, and expand the scope of collection by one party and sharing by both parties. On a larger scale, taxpayers can "enter one door, go online, and do two things."

17. Improve the transparency of policy services. Scientifically classify tax policies, clarify online release channels and forms, upgrade the 12366 tax service platform, and improve the transparency of tax policies. The provincial tax authorities have opened up 12366, portals, online tax service halls and other channels to increase the publicity and interpretation of hot tax issues and respond promptly to taxpayers’ service needs for tax policy certainty.

18. Improve the tax service evaluation mechanism.

Compare the World Bank's business environment taxation evaluation indicators and actively participate in the formulation and evaluation of national business environment taxation indicators. Based on my country's national conditions and tax situation, establish an evaluation index system for tax facilitation, improve taxpayer evaluation, further deepen the tax system's "delegation, regulation and service" reform and optimize the effectiveness of the tax environment.

(4) Continuously improve tax law enforcement

Adhere to the rule of law, standardize the operation of tax law enforcement powers, strengthen supervision of law enforcement behaviors, safeguard the legitimate rights and interests of taxpayers, and create an open, fair, just and civilized tax rule of law environment and promote fair competition among market entities.

19. Standardize tax administrative penalties. The provincial taxation bureaus and local taxation bureaus jointly formulate and implement tax administrative penalty discretionary benchmarks, conduct collective deliberation on major tax administrative penalties, and reduce the discretionary space for tax administrative penalties. Improve the simplified penalty process, simplify the handling procedures, merge law enforcement documents, and improve law enforcement efficiency.

20. Strictly approve collection management. Strictly exercise the tax assessment power in accordance with the law, and further standardize the standards, procedures and calculation methods for regular assessment and collection of various taxes and individual industrial and commercial households; the National Taxation Bureau and the local taxation bureau jointly carry out assessment and collection, unify the assessment base, and ensure that similar or similar or similar products of similar size in the same area The assessment results for similar taxpayers are basically the same. Promote the disclosure of approved information, improve disclosure content and procedures, and increase the transparency of approved collection.

21. Scientifically apply risk response strategies. Guided by risk management, focus on monitoring taxpayers with low credit levels and high risk levels; focusing on risk reminders for taxpayers with low risk levels to promote taxpayers' self-correction and voluntary compliance; for taxpayers with high credit levels and no Risk taxpayers avoid undue interruption.

22. Improve the tax inspection and law enforcement mechanism. Strengthen the supervision of "double random inspections and openness" of tax inspections, further strengthen the use and management of the third phase of the Golden Taxation Double Random Work Platform, reasonably determine the proportion and frequency of random inspections based on credit management and "blacklists", and promptly disclose the list of random inspection items and investigation results, and improve the pertinence, effectiveness and transparency of random inspections. Expand the scope of cross-regional audits and improve the allocation efficiency of tax audit resources.

23. Strengthen risk response and management. The provincial tax authorities have established and improved a comprehensive management mechanism for risk response tasks, and centrally pushed risk response tasks through the third phase of the Golden Tax Risk Management Platform. Strengthen the management of household-based law enforcement plans, merge household-based law enforcement matters, and promote joint law enforcement by the National Taxation Bureau and local taxation bureaus to avoid multiple law enforcement and repeated inspections of the same taxpayer.

24. Strengthen tax law enforcement supervision. Expand the pilot projects of the tax administrative law enforcement publicity system, the entire law enforcement process recording system, and the legal review system for major law enforcement decisions to ensure and supervise the effective performance of duties by tax authorities. Deeply implement the tax law enforcement responsibility system and rely on information technology to implement ex post facto accountability for wrongful conduct in law enforcement. Further strengthen and improve tax administrative response work, and actively prevent and resolve tax administrative disputes.

(5) Coordinate the upgrade of the information system

Adhere to the leadership of science and technology, focus on user experience, improve and improve the functions of the information system, optimize the user interface, and promote data sharing*** and give full play to the important role of tax informatization in supporting the deepening of the "decentralization, regulation and service" reform.

25. Optimize the functions of the Golden Tax Phase III system. Expand the functions of the core collection and management system and enhance the stability and efficiency of the system. Improve and upgrade the decision-making support system, build basic databases at the State Administration of Taxation and provincial taxation bureaus, and optimize risk analysis models, indicator systems, and case databases. Expand the application functions of the State Administration of Taxation's big data platform and support provincial tax bureaus to implement relevant data applications based on the State Administration of Taxation's big data platform to meet individual needs.

26. Improve the new VAT invoice management system. Integrate relevant 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 invoice data application guarantee capabilities.

27. Accelerate the construction of the electronic tax bureau.

Formulate and issue national electronic tax bureau business and technical standards and specifications, transform and upgrade the online tax service offices of various provinces, and build a unified and standardized electronic tax bureau to realize most aspects of taxpayer declaration, tax payment, invoice collection and issuance, and certificate issuance. Tax matters can be handled online, allowing taxpayers to handle taxes more quickly and efficiently.

28. Integrate integrated information systems. Accelerate the pace of system integration between the Golden Tax Phase III system, the new value-added tax invoice management system, and the online tax processing system to achieve functional integration, data interoperability, and integrated operation and maintenance of the three major systems. Promote cross-information system process integration, automatic data transmission, and input in one place for use in multiple places to facilitate taxpayers' tax processing and grassroots tax cadre operations. Strengthen the application of the unified operation and maintenance management platform and comprehensively improve the support capabilities of system operation and maintenance, network security, and emergency management.

29. Accelerate the connection with the national data sharing and exchange platform. The State Administration of Taxation and the Provincial Taxation Bureau simultaneously carried out self-examinations of tax information systems and information resource censuses to eliminate "zombie" information systems, put forward a list of information systems that should be cleaned up and integrated by the unit, and required other departments to provide * shared information resources, and compiled this document. Directory of unit government information resources, and the integrated information system will be connected to the national data sharing and exchange platform in accordance with unified national regulations.

30. Promote data integration and connectivity. Strengthen data quality management, form an institutionalized and normalized mechanism for problem data discovery, analysis, and repair, and repair problem data from the source. The interface and query authority of the centralized data of the State Administration of Taxation will be opened in an orderly manner to facilitate tax authorities at all levels to accurately obtain data query results. Improve the data sharing and utilization mechanism, accelerate the interconnection and sharing aggregation of front-end, back-end, systems, all levels, national and local tax, internal and external data, and provide strong data support for tax services and management.