Jing Di Shui Na [2017] No. 29

    In order to implement the requirements in the Opinions of the State Administration of Taxation on Launching the 2017 Initiative on Convenience for Tax Handling (SAT [2017] No. 10), accelerate the pace of the construction of service-oriented tax authorities, and make efforts to create a high-quality service brand, Beijing Local Taxation Bureau carried out the Initiative on Convenience for Tax Handling in a deep-going way.
    (A) Accelerate the speed, reduce the burden and create effective tax services
    1. Reduce the waiting time to handle tax affairs. Promote the taxation model dominated by online taxation, supplemented by self-help and other social taxation services, and guaranteed by entity tax service offices to allow taxpayers to take more “networks” and less “roads”. Through the mobile Internet, taxpayers are provided with real-time queuing information such as the number of waiting persons in the taxation service office and the number of people who have finished the procedure. This facilitates taxpayers’ rational choice of tax location and increases tax efficiency. Promote mobile taxation, establish a corporate account of Beijing Local Taxation Bureau, serve large enterprises and key tax source households in the city, improve the tax service functions of the subscribed account of Beijing Local Tax Bureau, serve small enterprises and individual taxpayers, embed relevant functions in the bank's APP, and further improve tax service-related contents in city services of WeChat and Alipay. With regard to the “peak” and “trough” of taxation, vigorously promote booking services at the “peak” stage by providing multi-channel booking services such as online and hand-held booking. Optimize taxation services for real estate transactions, implement taxation services and management guidelines for real estate transactions, promote information sharing among departments, reduce duplication of information entry and review time; implement taxpayers’ uploading of tax-related data through the Internet, conduct network pre-review, and implement a time-limited handling system to reduce the waiting time at window for taxpayers; strengthen the exchange of information with the real estate management department, and vigorously implement the city-wide general handling of tax affairs to provide taxpayers with more convenient services.
    2. Brief tax-related data submission. In accordance with the work plan of the State Administration of Taxation, simplify the information declaration of source-based withholding for non-resident enterprises to reduce the burden for taxpayers and tax authorities at the grassroots level.
    3. Improve the quality of tax returns. Re-evaluate the business process of declaration, clarify job responsibilities, formulate operation guidelines, unify work standards, and carry out different forms of operational training. The statistical investigation area (branch) bureau uses the problems found in the declaration function of the Third-phase Golden Tax system to study and solve problems from both policies and systems, and strengthen business training. Provide taxpayers with verification, feedback, and reminder services for doubtful data on corporate income tax returns, and reduce the risk of declaration error for taxpayers. In view of the final settlement declaration of 2016 annual enterprise income tax, improve the declaration client system, immediately push the verification results to the taxpayer who falsely fills in the form, and guide the taxpayer to declare correctly through the prompt statement. Set up the special topic of corporate income tax on the website of tax861 to help taxpayers understand the policy documents, use the declaration system correctly, and complete the final settlement work smoothly.
    (B) Innovate services and gather smart taxes
    4. Realize the online printing of personal income tax payment list. Approve the identity of the taxpayer online by means of paid tax information, Alipay, etc., and realize the online printing of individual income tax payment list; the individual income tax will be self-declared by taxpayers with personal annual income of more than RMB 120,000 to facilitate tax returns by taxpayers and reduce the burden on the tax authorities at the grassroots level.
    5. Realize the online processing of information re-recording. Improve the connection between the Internet registration module of Local Taxation Bureau and the Third-phase Golden Tax System by using the advantage of “Digital One Card Pass” being issued in the administration for industry and commerce to facilitate newly- established enterprises to re-record registration information online and verify types of taxes.
    6. Simplify the information change procedure. Explore the way to simplify the re-signing of the tripartite agreement for enterprises with the stocking renewal of certificate to lighten the burden on the taxpayer.
    7. Upgrade the service platform. Assist in the upgrading of the 12366 taxation service platform of the State Administration of Taxation to improve interconnections of hotlines, network cables and wireless, and support consultations, publicity, rights and interests protection, and credit management services for taxpayers across the country, while integrating tax service portals to enhance the tax-handling experience of taxpayers through the diversified interaction with them.
    8. Standardize consulting services. Introduce the intelligence consulting and answering system of Beijing Taxpayer Network to increase the timeliness of consultation and answer. Continue to strengthen the construction of the knowledge base of tax business, give full play to the advantages of the knowledge base of tax business, and enhance the accuracy of the consultation telephone, website and mobile terminal consultation.
    (C) Make efforts accurately to facilitate people's access to tax services
    9. Promote online declaration of stamp tax. As for each voucher with tax amount payable less than 500 yuan, the online declaration method can be used to pay the tax, thus solving the problems of the taxpayer's return to and from the tax authority to purchase and paste the revenue stamp.
    10. Accelerate the process of real-name taxation. Strengthen the management of tax sources and continue to implement the real name system for tax collectors.
    11. Promote the reform of tax system. Strengthen overall coordination and business coordination, promote changes in taxation model of setting service items according to tax types and business, and speed up integration of high-relevance business issues. Promote taxpayers' self-declaration, repay the right to taxpayers, explore the implementation of the credit tax management system, and improve the basic management system of tax services.
    12. Expand the scope of region-wide general handling of tax affairs. Further expand the scope of city-wide general handling of tax affairs to facilitate taxpayers in handling taxation nearby.
    13. Expand hotline service capabilities. Make full use of new media such as the Internet, mobile terminals, and third-party platforms to provide taxpayers with diversified and comprehensive counseling services. Promote 12366 to accept illegal reporting, and establish a "quick-handling channel" for minor violations involving taxes.
    14. Develop multi-dimensional tax campaigns. Continue to use mainstream media such as broadcasting, TV and newspapers to run well- featured columns on tax policy publicity, special programs and public service advertisements. Give full play to the active push function of the new media such as the website, Weibo, WeChat and Toutiao, and Inke’s Beijing Tax column. Try to use outdoor publicity platforms such as subway, bus and community to achieve full coverage of taxation publicity.
    15. Strengthen building taxpayer schools. While building online taxpayer schools, develop mobile taxpayer schools and strengthen the application of mobile functions such as WeChat and Weibo to keep taxpayers abreast of the latest policies and provide them with online and mobile counseling services throughout the day. Strengthen the construction of entity taxpayer schools by using the resources of taxation tutors, carrying out diversified training to meet the needs of taxpayers, and giving full play to the advantages of on-site interaction, so as to deepen their understanding of tax policies.
    (D) Impartial law enforcement and establishment of fair taxation
    16. Improve tax enforcement procedures. Actively implement the National Tax Auditing Regulations (Version 1.0), and improve the systems of tax inspections, notification of punishments, hearings for punishments, collective deliberations, decision-making, and delivery of documents. Strictly implement the trial procedures for major tax cases, and revise and improve the procedures for handling major tax cases in our bureau.
    17. Innovate tax enforcement methods. Establish and improve the regulatory mechanism of "Dual Random and Public Disclosure" by comprehensively promoting random inspection of tax audits to reflect the fairness of law enforcement and improve the efficiency of law enforcement. Establish and implement the guidance system of law enforcement cases of taxation administration and prepare taxation cases and to guide basic tax administrative enforcement practices.
    18. Consolidate the results of the reform of the commercial registration system. Improve the tax collection and management supporting measures after the reform of the commercial registration system, improve the system of entrusting state tax agencies to collect relevant taxes and fees from individual industrial and commercial households, assist the national tax authorities in the deployment of related functions of the system of Three-phase Gold Tax, and assist the national tax authorities in the development and improvement of relevant functions of declaration on remote network and entrusting of trade markets to collect taxes; establish the periodical statistics and feedback mechanism for tax collection and the national tax document circulation work mechanism for tax exemption approval and other related matters; develop the follow-up cooperation management mechanism in penalties, dispute settlement and inspection.
    19. Strengthen the use of tax credit management. Continue to expand the coverage of tax credit evaluations and explore tax credit evaluations on individual industrial and commercial households and other types of taxpayers. Continue to expand the beneficiary scope of the "Bank-Tax Interaction" strategy by incorporating the trustworthy individual industrial and commercial households and other types of taxpayers into the benefit scope of the "Bank-Tax Interaction" strategy.
    20. Improve the investigation mechanism for needs of taxpayers. By using the channels such as the existing WeChat, consulting support platforms, needs survey of taxpayers on website and tax service halls, conduct a quarterly survey of the  taxpayer’ needs focusing on central tasks and staged key tasks of taxation. By using a third-party investigation agency, conduct comprehensive investigation into the needs of taxpayers within the year, classify and summarize them, and propose measures to improve the quality and efficiency of tax services.
    21. Strengthen complaint management. Smoothen channels for taxpayers' complaints, and use the 12366 tax service complaint management system to speed up complaint handling, conduct public opinion guidance, promptly respond to demands of taxpayers and guide the improvement of work. Strengthen accountability by implementing typical case notifications, making full use of existing cases to conduct analysis and training, and preventing and resolving tax service disputes, so as to continuously improve work by improving response levels and capabilities.
    (E) Make joint efforts to build collaborative taxation
    22. Strengthen technical support for tax payment methods. Strengthen technical support of diversified tax payment methods such as POS machine, online banking and mobile banking. Pilot the withhold and remit of the income tax of non-resident enterprises by resident enterprises on the Internet.
    23. Deepen joint tax services of the state and local taxation bureaus Comprehensively integrate the service resources of the state and local taxation bureaus, and promote the service mode of joint tax services of the state and local taxation bureaus of “One Window and One Person” to realize the one-window handling of tax-related matters. Jointly implement taxation services for large enterprises such as compliance with cooperation, risk warning, company visits, risk analysis and response, taxation counseling, and response to tax appeals.
    24. Expand the scope of social cooperation. Make full use of grid sites such as banks, communities and streets, and study and explore deploying 24-hour self-service tax service equipment in areas with a safe network environment, such as self-service areas of banks and street offices to extend 24-hour tax self-services. Study and develop self-service taxation terminal functions, and explore the functional integration of self-service taxation terminals and bank taxation.
    25. Serve national development strategies. Continue to implement and improve taxation measures for “Belt and Road” strategy by combining the needs of “going global” taxpayers. In coordination with the State Administration of Taxation, serve the “Belt and Road” Forum for International Cooperation and visit key companies such as AIIB and Silk Road Fund to understand the needs of taxpayers. Publish the "Belt and Road" taxation guide. In coordination with Beijing Municipal Office, SAT, optimize and improve the functions of “Beijing-Tianjin-Hebei Comprehensive Tax Service Network”, and consolidate the results of the coordinated development of taxation services in Beijing, Tianjin, and Hebei. Actively explore service measures to innovate the development of free trade zones.