Cancel VAT declaration voucher! Before the end of 2009, 65438+ will be changed to electronic invoice! Simplify 156 task! Everything is important.

Since the beginning of this year, local tax authorities have launched a series of effective tax service measures to meet the needs of regulating taxpayers and payers, focus on solving tax problems and create a good tax business environment for taxpayers.

1

Electronic tax bureau upgrade

Simplify the tax process

Taking Shanghai as an example, the taxpayer end of Shanghai Electronic Taxation Bureau completed a number of upgrades and optimizations on the evening of June 3 1, and began to serve taxpayers on June 3 1 1.

First, simple things to promote self-enjoyment.

Taxpayers do not need to record preferential value-added tax and consumption tax separately.

The preferential filing of value-added tax and consumption tax shall be handled by means of "self-determination, declaration and enjoyment, retention of relevant materials for future reference, and submission of attached materials for specific projects"; Eligible taxpayers can calculate the degree of tax reduction or exemption by themselves, fill in the relevant tax reduction or exemption declaration list at the time of declaration to enjoy tax concessions, and summarize and submit or keep the relevant tax reduction or exemption information for future reference as required.

Taxpayers do not need to apply for simple tax collection and declaration by ordinary taxpayers.

The general taxpayer of value-added tax chooses to apply the simple method to collect it in the way of "direct enjoyment declaration"; Eligible taxpayers can directly fill in the relevant line of "simple tax method taxation" in the VAT tax return.

Taxpayers do not need to issue tax declaration certificates when they lose special VAT invoices.

If the seller's taxpayer has uploaded the detailed invoice data, the buyer's taxpayer can directly check the deduction or scan the certification with the copy of the special invoice bookkeeping; The seller does not need to apply for a certificate from the competent tax authorities.

Two, simplify information, promote convenient tax.

After the electronic tax bureau is upgraded, it can reduce up to 305 items of information, such as:

The employment value-added tax for the disabled will be refunded immediately, and it is no longer necessary to submit the "Application Form for VAT Refund by Disabled Taxpayers". Taxpayers only need to complete the collection of employee roster, and the electronic tax bureau can automatically calculate the proportion of employees and the amount to be refunded.

"Financial statement submission and information collection in enterprise accounting system" is changed to "Financial statement submission and information collection (enterprise accounting system)"; At the same time, cancel the annual financial accounting report, audit report, summary table of supplementary final accounts of R&D expenditure, etc. 1 1 table.

This simplified information involves many declarations, such as annual enterprise income tax declaration, enterprise liquidation income tax declaration, consumption tax declaration, general VAT taxpayer declaration, small-scale VAT taxpayer declaration, property tax declaration and urban land use tax declaration. Among them, there are 157 annual enterprise income tax returns (audit collection) and 3 1 consumption tax returns for resident enterprises.

Third, simplify the process, promote growth and improve efficiency.

Upgrade the tax clearance and cancellation package, integrate the front-end entrance, and "check" the immediate qualifications and unfinished matters of the enterprises to be cancelled in advance through the pre-positioning of indicators, and support online processing of 30 related matters such as tax refund and liquidation declaration. Taxpayers can complete the whole process of handling unfinished matters, downloading commitment letters, printing tax payment certificates, and canceling enterprises online, so as to realize "easy taxation without leaving home".

Optimize the tax declaration of cross-regional migration enterprises and realize the "zero waiting" and "secondary completion" of cross-regional migration in this city. Taxpayers applying for inter-regional transfer in the city at the electronic tax bureau can realize the automatic transfer of the competent tax authorities, and the tripartite agreement and electronic declaration can be automatically revoked. After the successful relocation of the enterprise, the legal representative, financial controller and handling personnel who have completed the real-name authentication will receive SMS reminders, and taxpayers can go directly to the competent tax authorities in the place where they move in with SMS and related materials.

2

Cancel the VAT paper invoice

Before the end of the year, a unified national electronic invoice service platform will be built.

Before the end of the year, the taxpayer's tax matters and tax payment time will be reduced by 10%, and more than 70% of the tax matters will be settled at one time. (There are other new reforms, details of which are as follows)

(seven) to further reduce the start-up time of enterprises, to 5 working days before the end of the year, and to 3 working days where conditions permit. (The General Administration of Market Supervision takes the lead, and relevant departments and regions in the State Council are responsible according to the division of responsibilities. )

Specific measures:

1. Accelerate the popularization and application of electronic business licenses and electronic seals, and degenerate the on-site registration link. Promote the online operation of the whole process of enterprises, encourage qualified areas to speed up the online application and handling of the whole process such as applying for business license, engraving seals, applying for invoices, applying for tax control equipment, social security registration, and housing provident fund account opening registration when starting a business, and receive all the materials for starting a business at one time. (The General Administration of Market Supervision takes the lead, and the Ministry of Public Security, the Ministry of Housing and Urban-Rural Development, Ministry of Human Resources and Social Security, the State Administration of Taxation and other relevant departments and regions in the State Council are responsible according to the division of responsibilities).

2. Before the end of the year, a national unified electronic invoice service platform will be built to provide taxpayers with free electronic invoice issuance services and accelerate the popularization and application of electronic invoices. Study and promote the electronization of special VAT invoices as soon as possible. Before the end of the year, the taxpayer's tax matters and tax payment time will be reduced by 10%, and more than 70% of the tax matters will be settled at one time. (The State Administration of Taxation and the Ministry of Finance are responsible for the division of responsibilities)

three

Run at most once event

It accounts for 73.6% of all 2 12 tax-related matters.

It is understood that Ningxia tax authorities have broadened the scope of "running at most once", and added 23 tax-related items, including information submission, tax declaration, preferential treatment, certificate-handling treatment, rights protection and tax-related professional services, into the list of "running at most once", with a total of 156 items, accounting for 73.6% of all 2 12 tax-related items, of which 63.6%.

Establish an information sharing mechanism, implement the tax payment certificate exemption service, and set up a "special window for tax payment cancellation business" to provide taxpayers who apply for cancellation with a package of services of "one window acceptance, one notification and one-stop settlement" and a fast tax cancellation channel; The implementation of the "commitment system", allowing vacancies to be handled, and qualified taxpayers promise to complete (correct) the relevant information period and settle it immediately.

four

From February 1, 65438,

This will further simplify the procedure.

First, reduce processing time.

On the basis of the legal time limit of 20 working days, the announcement has made shorter provisions on the commitment time limit of some tax administrative licensing matters.

1. The time limit for the completion of the three items, namely, the taxpayer's deferred declaration and approval, the approval of the maximum invoicing limit of the special VAT invoice (VAT tax control system) and the approval of other enterprise income tax prepayment methods other than the actual profit amount, was reduced from 20 working days to 10 working days;

2. Reduce the time limit for taxpayers to change the tax quota from the statutory 20 working days to 15 working days (including the quota publicity time of 5 working days in 15 working days);

3. Reduce the time limit for allowing the tax authorities to postpone the above-mentioned licensing matters from the statutory 10 working days to 5 working days.

It should be pointed out that the time limit for completing the above commitments is a general provision. If State Taxation Administration of The People's Republic of China has shorter provisions on the time limit for real-name registration system taxpayers and newly established taxpayers to handle related matters, those provisions shall prevail.

Second, the application documents for degradation.

1. Reduce reporting items. The announcement cancels the column of "legal representative (responsible person)" in the application form for tax administrative license, which can be queried in the information system; Cancel the "contact address" column of the agent and the entrusted agent, and only keep the "address and postal code" column of the applicant (you can fill in the address such as mailing service).

2. Application form for merger. Previously, taxpayers applying for deferred tax declaration and deferred tax payment had to fill in the Approval Form for Deferred Tax Payment and the Approval Form for Deferred Tax Declaration on the basis of the Application Form for Tax Administrative License. There are some duplicate items in the above form, such as applicant information. This announcement cancels the submission requirements of the Approval Form for Deferred Payment of Taxes and the Approval Form for Deferred Payment of Taxes, and incorporates the necessary contents of the above forms into the Application Form for Tax Administrative License, thus reducing the amount of forms filled by applicants.

Third, reduce the submission materials.

1. Reduce the application materials for taxpayers' deferred tax payment approval. First, the applicant is no longer required to provide the expenditure budget materials required by the tax authorities separately, such as the application for deferred tax payment, the current monetary fund balance materials, the wages payable to employees and social insurance premiums. Instead, the applicant should fill in the relevant information and application reasons in the Application Form for Tax Administrative License; Second, the applicant is no longer required to provide the tax payment and balance sheet for three consecutive months, and the tax authorities will take the initiative to query in the information system.

2. Reduce the application materials for taxpayers' deferred declaration and approval. The applicant is no longer required to separately explain the difficulties in normal declaration, but to fill in the application reasons in the Application Form for Tax Administrative License.

Fourth, simplify the delivery procedures.

In order to further simplify the service procedure, in the announcement, the tax administrative license documents will be delivered directly to the applicant through the tax service window, and if the applicant has no objection, a more convenient way of delivery and receipt will be implemented, that is, a "receipt column" will be added at the end of the tax administrative license documents, which will be signed or sealed by the addressee or other legal signatories, and the date of receipt will be indicated, and the tax documents will be served with the receipt (including "name of the document served", "addressee" and "addressee" In addition to the above circumstances, the service shall be delivered in places other than the tax service window, retained service, entrusted service, etc. , you still need to fill in the receipt of tax documents.

Verb (abbreviation of verb) updates related documents

The style of tax administrative licensing documents and the details of tax administrative licensing items attached to the Announcement on Cancellation of Tax Administrative Licensing Matters in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 1) were updated according to the simplification measures in the announcement, and re-issued in the annex of the announcement.