On April 24th, at the industrial and commercial window of the comprehensive service hall of Shanghai Free Trade Zone, an enterprise received its business license and tax registration certificate after completing its registration. The clerk of the enterprise was surprised: "Without going to the tax window and submitting the application materials, you can get a good tax registration certificate?" This is really convenient. "
In the past, taxpayers had to submit materials and applications for tax registration, and then they were examined by the tax authorities. "Online automatic coding" is the first "audit-free" tax registration in China. According to the information provided by the industry and commerce, quality supervision and other departments, the system automatically gives the tax authorities a tax registration number and generates a tax registration certificate. Industrial and commercial registration and tax registration are completed in one window.
Since the pilot of Shanghai Free Trade Zone for one and a half years, there have been 10 innovative tax facilitation measures. In addition to "online automatic coding", it also includes online application of electronic invoices, online independent taxation, online approval and filing, and online evaluation of tax credit. At present, the free trade zone has handled 267 tax-related matters, with a handling rate of 99.3%; 97 tax-related items commonly used by taxpayers have been independently handled online. Online credit evaluation was also carried out.
"Shanghai Free Trade Zone 10 tax innovation measures, after in-depth evaluation by State Taxation Administration of The People's Republic of China, were written into the national tax authorities' tax service standards." Rao Lixin, director of the Tax Service Department of State Taxation Administration of The People's Republic of China, said that seven of them have been promoted nationwide as "prescribed actions", and three of them are upgraded norms, which are implemented by local tax authorities according to actual conditions. At the same time, these 10 innovations will all cover the new three free trade zones this year.
The four free trade zones will also test 10 innovative measures.
"This year, the State Administration of Taxation will also launch 10 new innovative measures in Shanghai, Guangdong, Tianjin and Fujian Free Trade Zones, and then replicate and promote them nationwide after gaining mature experience." Wang Jun, director of China State Taxation Administration of The People's Republic of China, said that the new 10 measures include national one-window tax collection, diversified tax payment methods, paperless export tax rebate, interaction between taxation and bank credit reporting, and nationalization of risk warning.
"The newly launched 10 initiative mainly focuses on tax facilitation, which involves not only the internal integration of tax authorities, but also the integration with other departments. The meaning of reform is stronger and heavier. " Hu, dean of the Institute of Public Policy and Governance of Shanghai University of Finance and Economics, believes.
For example, it is easier for the Shanghai Free Trade Zone to collect taxes in one window of the national tax department, because the national tax and local tax in Shanghai are co-located. For the new three free trade zones, it is faced with the problem that consolidated taxation is convenient for taxpayers. The solution of this problem will play an exemplary role in strengthening cooperation between national tax authorities and establishing a modern tax system.
Paperless export tax rebate means that the tax authorities examine and handle the export tax rebate business according to the electronic data transmitted by the customs and other departments and the electronic data signed by the tax control digital certificate provided by taxpayers, which will greatly reduce the tax burden of enterprises.
The interaction between tax and bank credit information is to establish a sharing mechanism between tax authorities and banking departments. A-level taxpayers with high tax credit rating will get more support in tax service and financing loans. In Fujian, A-level small and micro enterprises can enjoy unsecured loans with a maximum credit of 2 million yuan. At present, the bank has issued loans of 60 million yuan.
This kind of cooperation will help to break the "information island", realize the real integration of data of various departments, and promote the improvement of government administrative efficiency and national governance ability.
"Especially according to the investment and trade situation of enterprises, it is a long-awaited goal for many enterprises to introduce the tax systems of relevant countries and remind them of tax-related risks." Hu believes that with risk warning, taxpayers can increase their chances of success in international trade and cross-border mergers and acquisitions.
The reform should be carried out not only in the region, but also outside the region, paying equal attention to tax service and supervision.
"The registration of enterprises in Tianjin Free Trade Zone has realized the integration of three certificates, and enterprises can receive them on the day of processing in one window. In terms of tax facilitation, we hope to promote the personal consumption of online electronic invoices. " Cheng Anting, director of Tianjin State Taxation Bureau, said.
Fang Hongbo, chairman of Midea Group, said that Midea, as a large consumer goods manufacturer, achieved online sales of 654.38 billion yuan last year and issued 800,000 invoices online. It is estimated that online sales will exceed 654.38+06 billion yuan this year. The collection and storage of invoices is very heavy. If electronic invoices can be used, the burden of enterprises in this respect will be greatly reduced.
In fact, Shanghai Free Trade Zone has taken the lead in "testing the water" for online invoice application. At present, three enterprises, Lenovo Mall, Precision Debon and Yiduo E-commerce, have realized online invoicing. Since the pilot, the three companies have issued nearly 4.38 million invoices with an invoice amount of 660 million yuan.
"Tax authorities should also embrace the Internet and rely on advanced information technology to improve tax payment services and tax collection and management." Wang Jun said that both inside and outside FTZ should walk on two legs, leaving more convenience for taxpayers.
In addition, the tax authorities will further deepen the reform of tax collection and management to create a fairer tax environment for enterprises. Provide better service and more convenience for A-level enterprises with good tax compliance; For enterprises with poor compliance with tax laws, the blacklist system is implemented, which really gives honest people a green light all the way, and untrustworthy people are unable to move.
(People's Daily)