The latest reform plan of national tax and local t

Recently, the general office of the CPC Central Committee and the general office of the State Council issued the "plan for deepening the reform of the national and local tax collection and management system", and issued a notice requiring all regions and departments to earnestly implement it in combination with reality. This plan is formulated to implement the relevant requirements of the decision of the CPC Central Committee on several major issues of comprehensively deepening reform and the overall plan for deepening the reform of the fiscal and tax system, and to deepen the reform of the national and local tax collection and management system. Recently, the general office of the CPC Central Committee and the general office of the State Council issued the "plan for deepening the reform of the national and local tax collection and management system", and issued a notice requiring all regions and departments to earnestly implement it in combination with reality. This plan is formulated to implement the relevant requirements of the decision of the CPC Central Committee on several major issues of comprehensively deepening reform and the overall plan for deepening the reform of the fiscal and tax system, and to deepen the reform of the national and local tax collection and management system

the main contents of the plan for deepening the reform of the national tax and local tax collection and management system are as follows:

since the implementation of the tax sharing financial management system reform in 1994, China has established a tax collection and management system with two sets of national tax and local tax agencies, which has achieved remarkable results for more than 20 years, and has played an important role in mobilizing the enthusiasm of the central and local governments and establishing and improving the socialist market economic system. However, compared with the requirements of economic and social development, promoting the modernization of national governance system and governance capacity, China's tax collection and management system still has some problems, such as unclear responsibilities, inconsistent law enforcement, inconvenient tax handling, unscientific management, imperfect organization, and insufficient optimization of the environment, which must be reformed and improved

(II) reform objectives

by 2020, a modern tax collection and management system matching the modernization of the national governance system and governance capacity will be established, so as to reduce the cost of tax collection, improve the efficiency of tax collection and management, enhance tax compliance and taxpayer satisfaction, ensure the effective play of tax functions, and promote the healthy development of the economy and social fairness and justice

(III) basic principles

tax administration according to law. Guided by the rule of law, we should pay attention to the use of legal thinking and methods to promote reform, implement the principle of statutory taxation, improve the legal system of tax collection and management, and enhance the unity and standardization of tax law enforcement

convenient tax. We should take taxpayers as the center, adhere to law enforcement for the people, strengthen the cooperation between national and local taxes, provide taxpayers with more high-quality and efficient services, constantly reduce the tax burden of taxpayers, effectively safeguard the legitimate rights and interests of taxpayers, and give taxpayers and the people a greater sense of gain

scientific efficiency. Guided by the prevention of tax risks, relying on modern information technology, we should change the way of tax collection and management, optimize the allocation of tax collection and management resources, speed up the scientific, information-based and international process of tax collection and management, and improve the quality and efficiency of tax collection and management

synergetic CO treatment. Focusing on creating a good tax working environment, we should coordinate the forces of tax departments and tax related parties, build a pattern of tax co governance, and form a strong joint force of tax protection and comprehensive tax management in the whole society

orderly progress. On the premise of strengthening the top-level design, it should match the process of deepening the reform of the fiscal and tax system, actively respond to the concerns of taxpayers and all sectors of society, make overall planning and steady implementation

II. Main tasks

(I) straighten out the division of tax collection and management responsibilities

according to the process of deepening the reform of the fiscal and tax system, combined with the establishment and improvement of the local tax revenue system, clarify the division of tax collection and management responsibilities between the state tax and the local tax, the local tax and other departments, and strive to solve the problems such as the intersection of tax collection and management responsibilities between the state tax and the local tax, and the unclear collection and management responsibilities of some taxes

1. Reasonably divide the duties of national tax and local tax collection and management. The central tax is collected by the national tax department, and the local tax is collected by the local tax department. The responsibility for the collection and management of shared tax is determined according to the tax category attribute and the principle of convenient collection and management

in accordance with the principle of reducing collection costs and facilitating tax payment, the national tax and local tax departments can entrust each other to collect relevant taxes

2. Clarify the collection and management responsibilities of local tax departments for charging funds, etc. Give play to the high efficiency of tax collection of the tax department, and in accordance with the principle of facilitating the collection and management and saving administrative resources, change the non tax income items such as administrative fees and government funds that are retained in accordance with the law and suitable for collection by the tax department to be collected by the local tax department. We will promote the legalization of non tax revenue and improve the local tax revenue system

(II) innovate the tax service mechanism

in accordance with the requirements of accelerating the construction of service-oriented tax authorities, focus on maximizing the convenience of taxpayers and standardizing taxpayers, constantly improve the level of tax service, and strive to solve the problems of taxpayers running at both ends of the tax process and higher tax costs

3. Promote the construction of tax standardization. We will implement the standardized management of tax services and tax collection and management, promote the list of tax law enforcement powers and lists, and announce them to the society, so as to achieve a standard of national tax and local tax services, a process of tax collection and management, and a ruler of law enforcement nationwide, so that taxpayers can enjoy faster, more economical, and more standardized services

4. We will promote the reform of tax facilitation. We will speed up the implementation of city wide access to tax matters, and basically achieve provincial access in 2016 and national access to enterprises with cross regional operations in 2017. Improve the convenience service mechanisms such as first inquiry, limited time settlement, appointment tax handling, delayed service, one-time notification of QR code, 24-hour self-service tax handling, UnionPay tax payment of Finance and tax Treasury, and classification management of export tax rebate, so as to shorten the time for taxpayers to handle tax. Reasonably simplify the number of times taxpayers declare and pay taxes. We will implement one window acceptance, internal circulation, time limited completion, and window delivery of approval items, and comprehensively implement upper approval to improve the efficiency and transparency of approval. We will promote the disclosure of tax related information to facilitate taxpayers' query of tax payment information. Standardize and simplify the taxpayer's statement data, and implement the collection, storage, sharing and sharing of taxpayers' tax related information, national tax and local tax at one time. The data and information that can be extracted from the information system shall not require taxpayers to submit repeatedly, and the implementation of paperless tax handling and no form filling shall be accelerated, so that taxpayers can run errands less, spend less time and spend less

5. Establish a normalization mechanism for service cooperation. We will implement standardized management of cooperation between state and local taxes and comprehensively improve the level of cooperation. In 2016, the service mode of one reception at the front desk, separate processing at the back desk, and feedback within a limited time will be realized by means of setting up windows for national tax and local tax, jointly building tax service offices, and co locating in government service centers. Improve the national 12366 tax service platform, and comprehensively provide six ability services that can listen, ask, see, check, ask and do in 2016. Formulate and implement the Internet + tax action plan, build an electronic tax bureau that integrates national tax and local tax businesses, with unified identification, unified process and unified operation, and basically realize tax handling in 2017. Promote cross regional information sharing of national and local taxes, mutual recognition of qualifications, mutual assistance in tax collection and management, constantly expand the scope of regional tax cooperation, and further innovate tax service measures in the pilot Free Trade Zone, so that taxpayers can enjoy high-quality, convenient and unified tax services

6. Establish a tax payment mechanism to promote honesty. For taxpayers with good tax credit, open a green channel for tax handling, provide more convenience in data submission, invoice collection, export tax rebate, reduce the frequency of tax inspection or give inspection exemption treatment for a certain period of time, and carry out bank tax interaction to help enterprises develop. For those who have entered the blacklist of tax violations, strict tax administration should be implemented, and punishment such as banning high consumption, restricting financing and credit, prohibiting participation in government procurement, restricting access to government supplied land and government financial support, and preventing exit should be jointly implemented with relevant departments according to law, so that those who abide by the law in good faith can walk unimpeded, and those who break the law in bad faith can't walk at all

7. Improve the tax service complaint mechanism. Establish a system for taxpayers and third parties to regularly evaluate and feedback the quality of tax services. Smooth the channels for taxpayers' complaints, and implement time limited acceptance, disposal and feedback on complaints such as failure to perform duties according to law, low efficiency and poor service attitude, so as to effectively protect the legitimate rights and interests of taxpayers

(III) change the way of tax collection and management

implement the requirements of simplifying administration and delegating power, combining decentralization and management, and optimizing services, adapt to the new trend of the increasing number of taxpayers, especially natural persons, and the diversification, cross regional and international operation of enterprises, change the way of tax collection and management, improve the efficiency of tax collection and management, and strive to solve the problem of weak pertinence and effectiveness of tax collection and management

8. Effectively strengthen the management during and after the event. We will significantly cancel and delegate tax administrative examination and approval projects, realize the transformation of tax management from mainly relying on prior examination and approval to strengthening in-process and post event management, promote taxpayers' independent declaration, improve the in-process and post event management system, including filing management, invoice management, declaration management, etc., and introduce corresponding management measures to ensure that the matters under management are managed and managed well, and prevent tax loss

9. Implement classified and hierarchical management of taxpayers. Enterprise taxpayers shall be subject to classification management according to their scale and industry, and natural person taxpayers shall be subject to classification management according to their income and assets. In 2016, the State Administration of Taxation and provincial tax bureaus focused on carrying out industry risk analysis and risk analysis of large enterprises and high-income and high net worth taxpayers, using third-party tax related information to compare the tax declaration situation, distinguishing different risk levels, and taking different measures such as risk tips, interview evaluation, tax inspection to effectively prevent and investigate tax evasion

10. Improve the tax management level of large enterprises. For large enterprises with cross regional and transnational operations, on the premise of implementing territorial management on tax related basic matters such as tax declaration and not changing the level of tax warehousing, the tax risk analysis items will be upgraded to the State Administration of Taxation and provincial tax bureaus for centralized processing, and the analysis results will be pushed to the relevant tax authorities for response

11. Establish a natural person tax management system. In line with the trend of gradually increasing the proportion of direct tax, the large number of natural person taxpayers and difficult management, we should build a natural person tax management system focusing on high-income people from the aspects of legal framework, system design, collection and management methods, technical support, resource allocation and so on. The State Administration of Taxation and provincial tax bureaus concentrated on tax risk analysis of high-income taxpayers, pushed the analysis results to the relevant tax authorities to deal with them, and constantly improved the level of tax collection and management of natural persons

12. Deepen the reform of tax inspection. Establish and improve the random inspection system and case source management system, reasonably determine the proportion of random inspection, and check the key tax source enterprises every 5 years. In 2016, the mode of carrying out desk risk analysis and assessment first to find high-risk taxpayers, and then carrying out targeted inspections was widely implemented to enhance the accuracy and deterrence of inspections. We will intensify the investigation and punishment of tax related violations and crimes in accordance with the law, standardize law enforcement, and resolutely prevent the substitution of compensation for punishment and punishment for punishment. Regularly expose major tax related violations