The State Taxation Bureau of People's Republic of China (PRC), the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of special commissioners of the State Taxation Bureau of People's Republic of China (PRC), and all units in the bureau:

In order to promote the tax system to study and implement the theme education of Socialism with Chinese characteristics Thought in the new era, the State Administration of Taxation focused on the needs and expectations of taxpayers, taxpayers and grassroots taxpayers, conducted investigations and studies, adhered to the problem orientation, and successively launched the fourth batch of "Spring Breeze Tax Action" 19 measures, focusing on solving practical problems, helping to boost market confidence, stabilize market expectations, and better serve high-quality economic development. Hereby notify as follows:

First, speed up policy implementation.

1. Carry out the "Ask Me about Tax" publicity and interpretation activities around the implementation of preferential tax and fee policies, and organize local tax authorities to respond to taxpayers' concerns in a targeted manner.

2. Cooperate with relevant departments to publicize and interpret the export tax rebate policy, and help enterprises to be more familiar with the export tax rebate policy and declaration process.

3. Implement unemployment insurance and industrial injury insurance fee reduction and exemption policies, do a good job in policy propaganda and guidance and system transformation, and ensure that preferential policies are well-known and convenient to enjoy.

4. Optimize the tax refund process. The tax authorities will automatically push the tax refund reminder based on the electronic tax bureau, and gradually realize the taxpayer's online confirmation, application and tax refund.

5. Issue relevant questions and answers about small-scale taxpayers applying the 3% rate reduction 1% value-added tax policy to help small-scale taxpayers better understand and accurately apply preferential policies.

Second, the key service documents

6. Optimize the "Belt and Road" related tax policy information services, and continuously update the "going out" taxpayer's investment tax guide to help taxpayers guard against investment tax risks.

7. Expand and improve the network of tax agreements, strengthen the negotiation and signing of tax agreements, provide tax certainty for taxpayers' transnational operations, and avoid and eliminate international double taxation.

8. Carry out visits to key enterprises, publicize relevant tax and fee policies, learn about the production and operation of enterprises on the spot, collect tax-related demands of enterprises, and help enterprises solve practical problems.

9. Strengthen the service of certainty and consistency of tax and fee policies, and coordinate and solve the problem of tax policy application for complex tax-related matters of large enterprises.

10. Guide social forces such as tax-related professional service institutions to actively participate in tax volunteer service, continuously expand the tax volunteer service team, promote tax volunteer service activities into communities and parks, actively recommend tax volunteers to participate in the selection of outstanding volunteers, and give full play to the positive role of tax volunteer teams and individuals such as tax agents' concentric service groups in promoting the implementation of preferential tax and fee policies.

Third, call for response to improve efficiency.

1 1. Improve the settlement mechanism of tax and fee service demands, focus on taxpayers' tax and fee service demands, strengthen overall planning, strengthen closed-loop management, pay attention to information application, and strive to solve taxpayers' urgent needs and worries.

12. Establish an information base of NPC deputies and CPPCC members' suggestions and proposals, and continuously consolidate and improve the quality and efficiency of handling NPC deputies' suggestions and proposals through follow-up visits, special investigations and normalized communication.

13. Incorporate the clues of key issues reflected by taxpayers through different channels into the scope of tax supervision and actively respond to taxpayers' concerns.

Fourthly, it is convenient to improve the treatment quality.

14. consolidate and expand the achievements of "online processing" of enterprise social insurance payment matters and "handheld processing" of individual social insurance payment matters, and continuously optimize the "non-contact" payment service experience.

15. Nationwide, unified registration and login, barrier-free cross-border tax payment, intelligent tax payment and cross-border tax payment services will be provided for non-resident enterprises under the cross-border tax scene, so that non-resident enterprises that have not established institutions in China can register and assign codes in one place without entrusting agents.

16. In seven provinces and cities including Beijing, Shanghai, Ningbo, Guangdong, Shenzhen, Sichuan, Chongqing, Beijing-Tianjin-Hebei region, Yangtze River Delta region, Pearl River Delta region and Chengdu-Chongqing economic circle, the newly established business entities will be intelligently opened. After the taxpayer registers with the market supervision department, the system will automatically assign the competent tax authorities, verify the tax types and intelligently grant the number of electronic tickets, so as to realize the taxpayer's "opening first and then invoicing".

17. Relying on tax big data and intelligent taxation rules, combined with the characteristics of taxpayers' labels, the scene of "confirmation declaration" was launched in the Yangtze River Delta region and Chengdu-Chongqing economic circle, providing taxpayers with relatively simple business with "confirmation declaration" service, and further shortening the processing time of taxpayers' tax returns through data intelligent pre-filling service.

18. In the Yangtze River Delta, Pearl River Delta, Chengdu-Chongqing double economic circle six provinces and cities, the service of "good creditors' trial invoicing on demand" was launched, giving positive incentives to eligible taxpayers, enjoying the on-demand invoicing service, and actively guiding taxpayers to abide by tax laws. (The measures in 16, 17 and 18 will be further expanded during the year according to the pilot situation to facilitate more taxpayers. )

Verb (abbreviation of verb) standardizes, promotes and enforces the law.

19. further expand the dynamic "credit+risk" supervision pilot, continuously improve the level of precise supervision, and continuously guarantee and promote the optimization of tax service.

Tax authorities at all levels should firmly grasp the general requirements of "learning ideas, strengthening party spirit, emphasizing practice and building achievements" in theme education, firmly anchor the objectives and tasks, further improve their positions, take responsibility and seek practical results, work hard to promote the "Spring Breeze Tax Action", take solving the practical problems of taxpayers as their own responsibility, take taxpayer satisfaction as the "hard truth" and "gold standard", and earnestly regard theme education as the core of theme education.