日期:2018-05-08
To deepen the reform of “streamlining administration, delegating powers, improving regulation and services”, improve the capital’s business environment, ensure normal production and operation activities of taxpayers, standardize tax collection and management, and serve the sound and steady developmentof regional economy; based on the instructions from the Circular of CPC Beijing Municipal Committee and the People’s Government of Beijing Municipality on Printing and Issuing the Implementation Plan for Taking the Initiative to Reform Beijing’s Business Environment (jingfa [2017] No.20) and the requirements specified in the Opinions of State Administration of Taxation on Deepening the “Decentralization-Control-Service” Reform and Improving Business Environment in terms of Taxation (shuizongfa [2017] No.101) and the realities of Beijing, Beijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureau hereby make the following announcement on matters related to the cross-district relocation of enterprises:
1. Coverage
Enterprises and other organizations (hereinafter referred to as “taxpayers”) that are involved in the change of competent tax authority due to relocation of production or operation facilities in Beijing. Relocation to other cities is not included.
2. Competent handling authorities
The cross-district relocation of taxpayers with an annual tax payment (state tax and local tax combined) of 10 million yuan or above shall be handled by the Municipal Office of SAT and the Beijing Local Taxation Bureau;
The cross-district relocation of taxpayers with an annual tax payment (state tax and local tax combined) less than 10 million yuan shall be handled by district-level SAT offices and local taxation bureaus.
3. Procedure and time
Taxpayers shall first submit their application for cross-district relocation in the city. For those confirmed eligible, the tax authority of the place of departure will finish processing their relocation within 5 working days.