The State Administration of Taxation launches 20 more important measures to protect the business tax-to-VAT reform
Reporters learned from the State Administration of Taxation that recently, the State Administration of Taxation has once again launched 20 important measures in five categories to improve tax collection and management and optimize tax services. Solve the problems of convenient tax handling operations reported by grassroots tax authorities and taxpayers, guide taxpayers to enjoy the reform dividends in a more timely and full manner, and safeguard the “improvement” work of comprehensively promoting the pilot program of replacing business tax with value-added tax.
The relevant person in charge of the State Administration of Taxation said that on the basis of in-depth search and rectification of existing problems, this is the fourth time that the State Administration of Taxation has announced service guarantee measures since the comprehensive implementation of the pilot program of replacing business tax with VAT. A total of 60 tax service measures have been announced three times to ensure the smooth realization of phased goals such as “issuance of invoices”, “good tax returns” and “good analysis”.
Expand tax processing channels to reduce taxpayers’ burden
It is understood that the State Administration of Taxation has launched 14 measures from three aspects: simplifying the provision of certificates, improving tax processing procedures, and optimizing tax services to further optimize the business environment, expand convenient tax processing channels, and alleviate Taxpayers’ tax burden.
In terms of simplifying the provision of certificates, firstly, it further simplifies the certification materials required by domestic entities and individuals to apply for VAT exemption when providing construction and tourism services abroad; secondly, it further simplifies the process of enjoying international Information for overseas entities and individuals whose transportation services are exempt from VAT when applying for tax exemption registration; third, the information required for agency invoicing is further simplified. In addition, taxpayers who apply for the issuance of general VAT invoices no longer need to provide relevant written confirmation from the payer.
In terms of improving the tax processing process, the scope of taxpayers who can cancel the certification of VAT invoices will be expanded from general VAT taxpayers with tax credit levels A and B to general VAT taxpayers with tax credit level C. people. For general VAT taxpayers who were newly included in the pilot program of replacing business tax with VAT on May 1, 2016 and have not yet received a tax credit rating, they do not need to undergo VAT invoice certification before April 30, 2017. They only need to log in to the provincial VAT invoice selection and confirmation platform. , query, select, and confirm VAT invoice information used to declare deductions or export tax refunds.
In terms of expanding tax processing channels, firstly, all localities are encouraged to actively promote the use of “online application, offline delivery” for invoice collection and “online processing, offline issuance” for invoice issuance. Taxpayers can Submit invoice issuance information through online tax platforms, mobile APPs or WeChat and other channels. After verification and tax withholding, invoices are issued directly at the tax service hall window or self-service issuance equipment to reduce on-site waiting time at the tax service hall. , effectively improving the efficiency of invoice issuance; the second is to innovate the declaration filling guidance method, set up a simple and easy-to-handle quick window in the tax service department, implement leader-on-duty inspection-style management, set up a special window for the issuance of tax control equipment, and strengthen tax guidance positions Counseling function, and requires qualified regions to actively cooperate with banks, make full use of bank grid outlets, configure 24-hour self-service tax service equipment in the bank’s self-service area, and handle self-service declaration, self-service invoice collection, and self-service invoice issuance. Waiting for business.
Improving the tax process to encourage honest tax payment
This time, the State Administration of Taxation also launched 6 measures to improve the tax processing process and encourage honest tax payment, making the taxpayers’ tax processing process simpler, with more methods and lower costs, and further enhancing tax payment. people’s sense of gain.
In terms of clarifying the policy caliber, firstly, it further clarifies the time when the tax liability for construction service deposits and security deposits occurs; secondly, it clarifies the tax calculation basis for visa agency services, so taxpayers can Deduct the visa fees and certification fees collected from the service recipient and paid to the Ministry of Foreign Affairs and foreign embassies (consulates) in China; thirdly, the management of difference deduction vouchers has been improved, tourism services are provided to taxpayers, and train tickets, air tickets If the original transportation fee invoice cannot be recovered after it is delivered to the travel service purchaser, a copy of the transportation fee invoice can be used as a voucher for the difference deduction.
In terms of out-of-home business management, increasing efforts to promote the electronic management of out-of-home business is another innovative measure launched this time. Tax authorities in various regions will actively promote online tax processing.The Service Department is established to accept online applications for the issuance of a “Tax Management Certificate for Overseas Business Activities” by taxpayers engaged in production and operations across counties (cities) within the jurisdiction of the provincial tax authorities, issue an electronic “Foreign Control Certificate” to them and promptly provide the business operators with The local tax authorities will push relevant information and explore the cancellation of paper printing of the electronic “Foreign Administration Certificate” and inspection registration at the place of business. For taxpayers engaged in production and operation across provinces, the issuance, information transmission and subsequent management of “Foreign Administration Certificates” will be gradually implemented electronically.
In terms of motivating honest tax payment, in order to encourage honest tax payment and build an honest society, firstly, the beneficiary scope of “bank-tax interaction” is further expanded, and the beneficiary groups of “bank-tax interaction” are divided into tax credit A-level enterprises have been expanded to include B-level enterprises with tax credit and export enterprises with the first category of export tax refund (exemption); second, the number of invoice collections is simplified. Taxpayers with tax credit of A and B can receive invoices at one time. For VAT invoice usage exceeding 3 months and 2 months, if the taxpayer’s production and operation conditions change and the VAT invoice usage needs to be adjusted, if the procedures are complete, it can be processed immediately according to regulations.
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