Solidly carry out the theme education of tax system

Carry out the theme education of tax system in a down-to-earth manner

The tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People's Republic of China, the offices of State Taxation Administration of The People's Republic of China's special commissioners in various places and all units in the bureau:

In order to further promote the study and implementation of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era's theme education in the tax system, the State Administration of Taxation focuses on the needs and expectations of taxpayers, taxpayers and grassroots taxpayers, conducts investigations and studies, and adheres to the problem orientation. We will continue to launch the fourth batch of 19 measures of the "Spring Breeze Action for Facilitating Taxes", focus on doing practical things to solve people's worries, help boost market confidence, stabilize market expectations, and better serve the high-quality development of the economy. The notice is as follows:

1. Speed up the implementation of policies

1. Carry out the publicity and interpretation activities of "Ask me about taxes" around the implementation of preferential policies for taxes and fees, and organize local tax authorities to respond to taxpayers' concerns in a targeted manner.

2. Cooperate with relevant departments to publicize and interpret the export tax rebate policy, so as to help enterprises to be more familiar with the export tax rebate policy and the declaration process.

3. Implement unemployment insurance and industrial injury insurance fee reduction policies, do a good job in policy publicity and guidance and system transformation, and ensure that preferential policies should be well-known and convenient to enjoy.

4. optimize the process of tax refund, and the tax authorities will automatically push the tax refund reminder by relying on the electronic tax bureau, and gradually realize the taxpayer's online confirmation, application and tax refund.

5. Publish the relevant questions and answers about the small-scale taxpayers applying the 3% tax rate minus 1% VAT policy, so as to help small-scale taxpayers better understand and accurately apply the preferential policies.

ii. upgrading key services

6. optimize the information services related to the "belt and road" tax policies, and continuously update the "going out" taxpayers' investment tax guide to help taxpayers guard against investment tax risks.

7. expand and improve the network of tax agreements, strengthen the negotiation and signing of tax agreements, provide tax certainty for taxpayers' cross-border operations, and avoid and eliminate international double taxation.

8. Conduct visits to key enterprises, publicize relevant tax and fee policies, learn about the production and operation of enterprises on the spot, collect tax-related demands of enterprises, and help enterprises solve practical problems.

9. Strengthen the service of tax and fee policy certainty and consistency in implementation, and coordinate and solve the problem of tax policy application for complex tax-related matters in large enterprises.

1. guide social forces such as tax-related professional service institutions to actively participate in tax volunteer service, continuously expand the tax volunteer service team, promote tax volunteer service activities into communities and parks, actively recommend tax volunteers to participate in the selection of outstanding volunteers, and give full play to the positive role of tax volunteer teams and individuals such as tax agents' concentric service groups in promoting the implementation of preferential tax and fee policies.

iii. responding to demands and improving efficiency

11. improve the mechanism for solving tax service demands, focus on the tax service demands of taxpayers, strengthen overall planning, strengthen closed-loop management, pay attention to information application, and strive to solve the urgent problems of taxpayers.

12. Establish an information base of suggestions and proposals made by NPC deputies and CPPCC members, and continuously consolidate and improve the quality and efficiency of handling suggestions and proposals made by deputies through follow-up visits, thematic research and normalized communication.

13. Incorporate the clues of key issues reflected by taxpayers through different channels into the supervision of tax work, and actively respond to the concerns of taxpayers and payers.

iv. Convenient handling and upgrading

14. Consolidate and expand the achievements of "online handling" of enterprise social insurance payment matters and "handheld handling" of individual social insurance payment matters, and continuously optimize the "non-contact" payment service experience.

15. Nationwide, we will provide unified registration and login in bilingual environment, barrier-free cross-border taxation, intelligent tax calculation and cross-border tax payment for non-resident enterprises in cross-border taxation scenarios, so as to realize that non-resident enterprises that have no establishment in China can "register and assign codes in one place, and pay taxes with mutual recognition throughout the country" without entering the country or entrusting agents.

16. In the Beijing-Tianjin-Hebei region, the Yangtze River Delta region, the Pearl River Delta region, and the Chengdu-Chongqing twin-city economic circle, seven provinces and cities have piloted the intelligent opening of new business entities. After the taxpayers register with the market supervision department, the system will automatically assign the competent tax authorities, verify the types of taxes and fees, and intelligently grant the number of electronic tickets, so as to realize the taxpayer's "billing after opening".

17. Relying on tax big data and intelligent tax calculation rules, combined with the characteristics of taxpayers' labels, the "confirmation declaration" scene was launched in the Yangtze River Delta region and the three provinces and cities of Chengdu-Chongqing economic circle, providing "confirmation declaration" service for taxpayers with relatively simple business, and further shortening the processing time of taxpayers' tax declaration through data intelligent pre-filling service.

18. in the Yangtze river delta region, the pearl river delta region, and the six provinces and cities of Chengdu-Chongqing twin-city economic circle, we will provide the service of "excellent crediters try out on-demand billing", give positive incentives to eligible taxpayers, enjoy on-demand billing service, and actively guide taxpayers to comply with tax laws. (The measures in Articles 16, 17 and 18 will be further expanded according to the pilot situation during the year to facilitate more taxpayers to pay)

V. Standardize law enforcement and improve

19. Further expand the dynamic "credit+risk" supervision pilot, continuously improve the level of accurate supervision, and continuously guarantee and promote the optimization of tax payment services.

tax authorities at all levels should firmly grasp the general requirements of "learning ideas, strengthening party spirit, emphasizing practice and building new achievements" in theme education, firmly anchor the objectives and tasks, further enhance their positions, shoulder their responsibilities, and strive for practical results. They should work hard to promote the measures of "Spring Breeze Action for Facilitating Taxes", play a role in solving practical problems for taxpayers, and take the satisfaction of taxpayers as the "hard truth" and "gold standard".