SZH No. 223-2019
To tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in the state plan, and offices of commissioners of State Taxation Administration at all places, and all units of State Taxation Administration,
According to the theme of “Remaining True to Our Original Aspiration and Keeping Our Mission Firmly in Mind” by the CPC Central Committee, the State Taxation Administration reviewed and rectified the first batch of 10 new measures for convenient tax payment to better serve taxpayers and payers, aiming at problems reflected by them in the implementation of tax cut and fees reduction policy in the first half of this year.
I. Implementing tax preference list management. The State Taxation Administration shall implement tax preference “l(fā)ist” management and publish the list of tax preferential items from time to time. Taxpayers shall "independently identify and declare the benefits" and keep the relevant information for reference, except for the specific cases that require the approval of and the filing with tax authorities according to law.
II. Expanding the scope of paperless declaration of export rebates. On a voluntary basis of the enterprises, tax authorities of all provinces shall further expand the scope of paperless declaration of export rebates for export enterprises of categories I, II and III.
III. Optimizing the function of VAT invoice checking platform. The State Taxation Administration shall optimize the function of VAT invoice checking platform, and the Taxpayers may check the information of VAT special invoice, VAT ordinary invoice, uniform invoice for motor vehicle sales and second-hand car sales within 5 years. The login interface of invoice checking platforms of all provincial tax authorities are integrated, and taxpayers may check the self-issued invoice information of all provincial tax authorities through the unified entrance.
IV. Providing information reminder for invoices to be credited. The State Taxation Administration shall optimize the platform for selecting and confirming VAT invoices and add the information reminder function of the invoices to be credited, to avoid the loss of taxpayers caused by invoices credit beyond the deadline in the current period.
V. Promoting allowable absence for handling of tax affairs. The State Taxation Administration shall clarify the items of “allowable absence”, the applicable objects and their standards. In case of incomplete tax materials of taxpayers and payers, as long as their basic conditions and main application materials are met without affecting the substantive review, they may “handle first and supplement later”. If the taxpayers and payers make a written commitment for supplementing materials, it may proceed according to normal procedures.
VI. Standardizing and unifying self-service tax handling affairs. The State Taxation Administration shall standardizes and unify the service functions, application interfaces and operation management of self-service tax handling terminals (machines), expand the self-service tax handling affairs for taxpayers and payers, and gradually realize that 90% of the common tax-related affairs may be handled at self-service tax handling terminals (machines). Areas with favorable conditions may explore cooperation modes such as sharing space with financial institutions, and increase the layout and number of self-service tax handling terminals (machines).
VII. Exploring pilots of the certification affairs informed and committed. The State Taxation Administration shall select some areas as pilots of the certification affairs informed and committed, and the taxpayers shall be informed in writing of the obligations and contents of certificates at one time for the relevant tax-related certificates required. If the taxpayers meet the conditions, standards and requirements in written commitment and are willing to bear legal liability for untrue commitments, they may be exempted from providing relevant certification materials.
VIII. Implementing online unlocking of tax control equipment for taxpayers. The State Taxation Administration shall optimize the new VAT invoice management system and add the unlocking function of abnormal card clearing to the taxpayers' terminal. In case of abnormal lock of tax control equipment, taxpayers may apply for online unlocking, and the tax authorities shall verify and deal with it according to the prescribed procedures, and unlock it in time after eliminating risks.
IX. Implementing consolidated declaration of urban land use tax and property tax. The State Taxation Administration shall consolidate the tax return of urban land use tax and property tax, and the tax authorities of all provinces shall unify the tax payment period of urban land use tax and property tax to reduce the number of times for declaration.
X. Increasing inter-departmental information sharing. Tax authorities of all provinces shall strengthen communication with the market supervision and administration departments at the same level. When market entities register in the market supervision and administration departments, the ID-based information of legal representatives shall be collected simultaneously. And ID-based information collection is not required for tax authorities with information sharing between departments.
Tax authorities at all levels shall thoroughly implement the theme deployment of "Remaining True to Our Original Aspiration and Keeping Our Mission Firmly in Mind ", conscientiously implement the policy requirements of tax cut and fees reduction in accordance with the general requirements of "keeping the original aspiration in mind, shouldering the mission, finding the gap and focusing on the implementation", inspect problems throughout, further transform the style of work, effectively implement the 10 new measures for facilitating tax payment, do practical and solve problems for taxpayers and payers, and ensure the actual effect of theme work and the implementation of tax cut and fees reduction policies.
State Taxation Administration
July 23, 2019