Jing Di Shui Na [2017] No. 154

In order to further solve the problems of “blocking points”, “pain points” and “difficulties” such as long-time tax handling and insufficient tax payment convenience for the taxpayer, create a stable, fair and transparent taxation business environment, accelerate the reform of streamlining administration and delegating power to lower levels, delegating power and strengthening regulation and optimizing the service, effectively improve the quality and efficiency of tax services and increase the convenience of tax payment, Beijing Local Taxation Bureau will introduce the following measures:
    I. Take multiple measures to reduce preparation time
    1. Strengthen propaganda of tax policy. Focus on development needs of the enterprise , center on tax policy and tax hot spots that the taxpayers concern, and carry out the propaganda of tax law through websites, Weibo, WeChat, mobile clients, newspapers and magazines as well as the “Tax World” column of Beijing TV Station and “Tax Tips” of Radio Beijing. Compile the Tax Handbook for the Capital Citizens (2018), play the role of the capital tax propagandist team, help the taxpayers understand tax policy and service initiatives, and provide policy propaganda guarantee for creation of a stable, fair and predictable business environment.
    2. Conduct tax coaching through multiple channels. According to era characteristics of the taxpayer receiving information fragmentation, continuously strengthen online school construction for the taxpayer, strengthen the mobile function application of WeChat and Weibo, help the taxpayer timely know the latest policy, and provide the taxpayer with all time online, mobile counseling services. Strengthen the school construction for the entity taxpayer, make use of resources from the tax coaching teacher library; conduct the diversified training for the needs of the different types of the taxpayer, give full play to the field interaction advantages, and deepen the taxpayer’s understanding of tax policy.
    3. Improve the consulting service level. Strengthen the construction of “82012366” consulting service platform for Beijing Local Taxation Bureau, increase the hotline completing rate, expand consulting methods, and provide the taxpayer with timely, standardized and applicable consulting services. Continue to improve the construction of the taxation business knowledge base, give full play to the advantages of the taxation business knowledge base, and enhance the consistency and accuracy of the responses from consulting channels such as consulting phone and website.
    II. Simplify the process and shorten the duration of tax handling
    4. Decentralize audit authority of small tax rebate. Study and simplify the tax rebate audit process, delegate the audit authority of the minor tax rebate less than 500 yuan to the taxation office, shorten the audit time and improve the work efficiency.
    5. Revise and publish the list of the powers. Sort out and standardize 130 power matters to ensure that the same authority matters are unified in the category, name and basis at different levels and in different regions. According to regulations, the list of powers is announced to the public and is subject to social supervision.
    6. Promote the deep cooperation of state tax bureau and local tax bureau. Further strengthen business cooperation of state tax bureau and local tax bureau, and accelerate progress on key cooperation issues such as “real-name system-based taxation”, “registration and handling on the Internet”, “joint punishment” and “co-ordination of the city’s taxation service halls for joint construction”.
    7. Exempt the taxpayer with the zero declaration of value-added tax from declaring the “one tax and two fees.” For the taxpayers with the zero declaration of their value-added tax and consumption tax, after the completion of the declaration to state tax bureau, the system automatically inserts declaration information of the city maintenance and construction tax, education surtax and local education supplementary tax in the background, so that the taxpayers are not required to report to local tax bureau.
    8. Optimize cross-district migration procedures of the taxpayer. Adjust existing cross-district migration procedures. After the taxpayer has submitted the application for cross-district transfer, the municipal bureau directly adjusts the competent tax authorities according to the taxpayer’s application, so that the taxpayer can handle the cross-district migration procedures.
    III. Facilitate taxation to improve service efficiency
    9. Continue to vigorously promote the construction of Internet Local Taxation Bureau. Use the advanced technology and means to make the taxpayer handle all kinds of tax-related matters as much as possible through the fixed terminal (PC machine) and mobile terminal (mobile phone, iPad, etc.), pay a variety of taxes by many ways such as networking of the revenue-treasury-bank, Wechat and Alipay, and all-round realize to “reduce the visits of taxpayers by providing more information”.
    10. Expand the city’s handling business scope. Based on the city’s handling of existing 109 tax-related business items, it will continue to expand the city’s handling business scope to facilitate the taxpayers to handle taxation without having to go far.
    11. Promote paperless taxation. Use CA certificate for the taxpayers, the tax-related materials transmitted through the Internet Local Taxation Bureau or pictures taken by the taxation service hall, etc. are electronically archived to realize the taxpayer’s paperless taxation.
    12. Extend the scope of taxation matters that are free of form-filling. Combine summary of tax-related statements, collect and organize taxpayer-reported items, and based on existing 82 tax-related matters that are free of form-filling, rely on the Third-phase Golden Tax system to further increase the number of taxation matters that are free of form-filling, reduce the taxpayer’s manual filling, repeated consultations and so on, and shorten the tax handling time.
    13. Comprehensively promote online pre-check of the inventory of existing housing stocks. Implement the tax service and management guideline requirements for real estate transactions, constantly optimize tax service for real estate transactions, promote information sharing among departments, and reduce duplicate information entry and audit time. Carry out online pre-check and reduce the waiting time for the taxpayers by uploading tax information through the Internet.
    14. Realize the automatic enjoyment of preferential policies for small and micro enterprises. Further provide convenience for small and micro enterprises to enjoy tax preference, optimize the information system, and automatically identify whether the taxpayer is a taxpayer for small and micro enterprises. The taxpayers of small and micro enterprises do not need to submit information, and do not need to go through formalities. They automatically enjoy tax preference, which makes the taxpayers more conveniently enjoy the tax preferential policies of small and micro enterprises.
    15. Improve the personal income tax service platform for natural person. On the basis of continuously expanding the natural person taxpayer’s online real-name authentication channel and realizing online query and print of the personal income tax payment list, it will further improve the online tax declaration function of personal income tax of the natural person taxpayer, and will focus on increasing the number of online tax matters handled through the mobile terminal to facilitate taxation by natural person.
    16. Promote real-time tax payments through bank clients. Widen taxation channels, use banking mobile clients to implement real-time tax payment functions on the mobile phone, provide taxpayers with a new experience of “paying taxes in the palm,” and solve the problem of taxpayers running back and forth between the taxation hall and bank.
    17. Promote self-handling tax service. Promote self-handling tax terminals. While increasing the number of self-handling tax terminals, expand the number of 24-hours self-handling tax net-outlets, and explore the deployment of 24-hour self-handling tax service equipment in an area with the network security environment, such as bank self-service area and sub-district office.
    18. Standardize the duties of the tax office. Reasonably divide the matter scope of the taxation service office and tax source management office, make job responsibilities public on the local tax website and tax service hall, avoid the taxpayers from running more places for the same matter, and promote the convenient handling of the tax.
    IV. Optimize the mechanism to promote fairness and justice
    19. Promote the real-name system for the taxpayers. Establish a real-name taxation system for the taxpayers, expand the real-name authentication method based on existing real-name authentication, and accelerate the construction of a real-name authentication system. Formulate a list of real-name taxation business, and gradually advance online and entity service halls to implement taxation of real-name authentication.
    20. Unite the Beijing Municipal Office, SAT to jointly supervise the co-management over key tax source enterprises. Conduct joint checks with Beijing Municipal Office, SAT, clarify the joint implementation of check programs, strictly implement the relevant regulations formulated by State Administration of Taxation and Beijing Municipal Office, SAT, standardize the law enforcement actions into households, strengthen the control of case processes, share tax-related information, and share audit results, and solve the problem of the taxpayer’s repeating checks to reduce the burden on the taxpayer.
    21. Strengthen joint discipline. Promote the construction of the tax credit management system and incorporate it into the construction of the social credit system. Take the measures such as restricting high consumption, preventing exit and restricting establishment of the enterprises in case of the taxpayer’s overdue declaration, tax arrears and escape, and unite the industry and commerce, public security, bank and other departments to jointly implement discipline, so as to maintain a fair taxation environment.
    22. Promote the “Two Randoms and One Public” work for tax check. Use the “two random working platform” to carry out random spot checks, implement “one pubic” requirements, consciously accept social supervision, and expand the social impact of law enforcement.
    23. Serve “going out” enterprises to carry out overseas investment. Combine the needs of “going out” enterprises, implement and improve taxation initiatives of the “One Belt and One Road” strategy, and jointly establish a “going out” enterprise mechanism with multiple departments such as Municipal State Taxation Bureau, and provide advice on overseas tax policies to help the enterprises solve overseas tax-related dispute.
    24. Improve the demand collection analysis and response mechanism for the taxpayer Make the investigation into demands of the taxpayer through various channels such as consulting service platform, demand investigation column of website taxpayer, tax service hall and WeChat, and implement the response mechanism of “comprehensive collection, level-to-level administration, effective analysis and corresponding feedback” to enhance the quality of tax service.