SAT Beijing Municipal Office Document [2018] No. 1

To SAT offices of different districts (areas), institutions directly under jurisdiction, nonprofit organizations and offices under the Municipal Office,
    Based on the actual situation of the state taxation system of Beijing Municipality, we have cleared the business matters and reporting documents determined by the State Administration of Taxation, and completed the List of the First Batch of Matters Canceled by the SAT Beijing Municipal Office (see Appendix 1 for details) and the List of the First Batch of Documents Canceled by the SAT Beijing Municipal Office (see Appendix 2 for details) in order to carry out Several Opinions of the State Administration of Taxation on Further Deepening the “Relaxation, Regulation and Service” Reform and Optimizing the Taxation Environment (SAT Document [2017] No. 101), further reduce the burdens of taxpayers and tax authorities at the basic level and improve the business environment, pursuant to the Notice of the State Administration of Taxation on Canceling One Batch of Tax-related Matters and Reporting Documents (SAT Document [2017] No. 403) and the Notice of the State Administration of Taxation on Piloting the Cancellation of Relevant Tax-related Matters and Reporting Documents in Some Regions. Related matters are hereby notified as follows:
    I. Principle for canceling business matters
    Cancellation of business matters shall consider the rationality of business matters and follow the prerequisite of returning authorities and responsibilities to taxpayers, realizing the interconnection of information and enabling the sharing of data. If an original business matter can be handled during the handling of other matters, they shall be merged, and if an original business matter can no longer adapt to the requirement of modernization of tax collection and administration, it shall be canceled.
    II. Principle for canceling reporting documents
    (I) If the information of relevant license, approval document or other documents can be obtained through the government’s information sharing, the applicant will only need to submit the name, document number and code of the aforesaid documents as well as other information for the purpose of information inquiry and verification, and no longer submit the original or copy of the document. If the information of relevant license, approval document or other documents cannot be obtained, the taxpayer shall submit relevant documents to serve as the file pursuant to policies and provisions, and the copies of the documents submitted shall contain the declaration affixed with the seal of the taxpayer to prove the consistency with the original, except for those documents that shall be canceled, pursuant to the List of the First Batch of Matters Canceled by the SAT Beijing Municipal Office and the List of the First Batch of Documents Canceled by the SAT Beijing Municipal Office.
    (II) If the business matter has already realized real-name taxation, the taxpayer and its agent shall submit the original of their identity certificates for check on the site and no longer submit the copies of their identity certificates, and the original and certificate of the tax registration certificate will be no longer required.
    iii. If the tax authority makes no actual sense to reserve some documents based on the judgment of business rationality, the authority shall no longer require the submission of these documents.
    III. Related Requirement
    (I) The SAT offices of different districts (areas) shall carry out the requirements specified in the appendixes and not require taxpayers submit additional documents when handling tax-related matters.
    (II) The SAT offices of different districts (areas) shall, pursuant to the requirements of the appendixes, organize policy training for cadres of related sections, offices, tax service halls and management offices, strictly implement the acceptance standard for the business that involves city-wide universal handling and ensure various requirements are implemented with actual effect.
    (III) For any problem found during implementation, please report it to the SAT Beijing Municipal Office (Collection Management and Technology Development Section).