北京市地方税务局2017年“便民办税春风行动”
2018-03-21阅读次数:3436[ 字体大小:   ]
  为贯彻落实《国家税务总局关于开展2017年“便民办税春风行动”的意见》(税总发〔2017〕10号)要求,加快服务型税务机关建设步伐,努力打造优质服务品牌,北京地税深入开展“便民办税春风行动”。
  (一)提速减负,打造效能税务
  1.减少办税等候时间。推进网上办税为主、自助和其他社会办税为辅、实体办税服务厅兜底的办税模式,让纳税人多走“网路”、少走“马路”。通过移动互联网为纳税人实时提供办税服务厅等候人数、已办理人数等排队信息,方便纳税人合理选择办税地点,提高办税效率。推动移动办税,建立北京地税企业号,服务大企业、市区重点税源户,完善北京地税订阅号办税服务功能,服务小企业和个人纳税人,在银行端APP嵌入相关功能,并进一步完善在微信、支付宝城市服务中涉税服务内容。针对办税“波峰”“波谷”情况,在办税“波峰”期大力推行预约办税,提供网上、掌上等多渠道预约服务。优化房地产交易税收服务,落实房地产交易税收服务和管理指引要求,推进部门信息共享,减少信息重复录入及复核时间;实行由纳税人通过互联网上传涉税资料,开展网络预审,推行限时办理制度,减少纳税人窗口等候时间;加强与房地产管理部门的信息交换,大力推行同城通办,为纳税人提供更加便捷的服务。
  2.简并涉税资料报送。按照税务总局工作部署,简化非居民企业源泉扣缴信息申报,为纳税人和基层税务机关减轻负担。
  3.提高纳税申报质量。重新梳理申报业务流程,理清岗位职责,制发操作指引,统一工作标准,开展不同形式的操作培训。调查统计区(分)局使用金税三期系统申报功能发现的问题,从政策、系统两方面研究解决问题,加强业务培训。为纳税人提供企业所得税申报疑点数据的校验、反馈和提醒服务,减少纳税人申报错误风险,针对2016年度企业所得税汇算清缴申报情况,完善申报客户端系统,向填报有误的纳税人即时推送校验结果,通过提示语句引导纳税人正确申报。在tax861网站设置企业所得税专题,帮助纳税人了解政策文件,正确使用申报系统,顺利完成汇算清缴工作。
  (二)创新服务,积聚智慧税务
  4.实现个人所得税纳税清单网上打印。纳税人通过已缴税信息、支付宝等方式,线上核准纳税人身份,实现网上打印个人所得税纳税清单;开展个人所得税个人年所得12万元以上纳税人个人所得税自行纳税申报预填报工作,方便纳税人纳税申报,减轻基层税务机关负担。
  5.实现补录信息网上办理。利用“数字一证通”在工商部门发放的优势,完善互联网地税局登记模块与金税三期系统的衔接,方便新设立企业网上实现登记信息补录及税费种认定工作。
  6.简化信息变更程序。探索存量换证企业简化三方协议重新签署的途径,减轻纳税人再次上门的负担。
  7.升级改造服务平台。协助做好税务总局12366纳税服务平台升级改造工作,实现热线、网线、无线互联互通,支持对全国纳税人开展咨询、宣传、权益保护、信用管理等服务,同时统一整合办税服务入口,通过与纳税人的多元化互动提升纳税人办税体验。
  8.规范统一咨询服务。引入北京纳税人网智能咨询回答系统,增强咨询解答时效性。不断加强税收业务知识库建设,发挥税收业务知识库优势,增强咨询电话、网站、移动端咨询答复的准确性。
  (三)精准发力,唱响便民税务
  9.推行印花税网上申报。对于每份凭证应纳税额未超过500元的,可采取网上申报方式完税,解决纳税人往返税务机关购买印花税票、贴花程序繁琐等问题。
  10.加速实名办税进程。加强税源管理工作,继续推行办税人员实名制。
  11.推进办税制度改革。加强整体协调和业务统筹,促进分税种、分业务设置服务事项办税模式的转变,推动关联度高的业务事项归并整合。推进纳税人自主申报,还责还权于纳税人,探索推行信用管税办税制度,健全和完善纳税服务基础管理制度。
  12.扩大区域通办范围。进一步拓展同城通办业务范围,方便纳税人就近办税。
  13.拓展热线服务功能。充分利用互联网、移动终端、第三方平台等新兴媒介,为纳税人提供多元化、全方位的咨询辅导服务。推进12366接受违法举报工作,建立涉税轻微违法行为“快捷处理通道”。
  14.开展多维度税收宣传。继续利用广播、电视、报刊等主流媒体办好税收政策宣传专栏、专题节目、公益广告等特色栏目。充分发挥网站及“两微一端”、映客直播北京地税专栏等新媒体的主动推送功能。尝试利用地铁、公交、社区等户外宣传平台,实现税收宣传全覆盖。
  15.加强纳税人学堂建设。在做好网上纳税人学堂的同时,建设移动纳税人学堂,强化微信、微博等移动功能应用,方便纳税人及时知晓最新政策,为纳税人提供全时段的网上、移动辅导服务。加强实体纳税人学堂建设,运用纳税辅导师资库资源,针对纳税人需求开展多样化培训,发挥现场互动优势,加深纳税人对税收政策的理解掌握。
  (四)公正执法,营造公平税务
  16.完善税收执法程序。积极推行《全国税务稽查规范(1.0版)》,健全税务检查、处罚告知、处罚听证、集体审议、作出决定、文书送达等制度规定。严格实施重大税务案件审理办法,修订完善我局重大税务案件审理办法。
  17.创新税收执法方式。建立健全“双随机、一公开”监管机制,全面推进税务稽查随机抽查,体现执法公平,提高执法效能。建立和实施税务行政执法案例指导制度,编写税收案例,指导基层税务行政执法实践。
  18.巩固商事登记制度改革成果。完善商事登记制度改革后的税收征管配套措施,完善委托国税机关代征个体工商户相关税费工作机制,协助国税机关部署金税三期系统相关功能;协助国税机关开发完善外网申报、集贸市场委托代征相关功能;建立代征情况定期统计反馈机制和减免税核准等相关事项国地税文书流转工作机制;建立处罚、争议处理、稽查等后续合作管理机制。
  19.强化纳税信用管理运用。持续扩大纳税信用评价覆盖面,探索开展对个体工商户和其他类型纳税人的纳税信用评价。持续扩大“银税互动”受惠面,将守信个体工商户和其他类型纳税人纳入“银税互动”受惠范围。
  20.健全纳税人需求调查机制。利用现有微信、咨询辅助平台、网站纳税人需求调查栏目、办税服务厅等渠道,围绕税收中心工作和阶段性重点工作,按季度调查纳税人需求。利用第三方调查机构,年内进行一次全面纳税人需求调查,分类汇总,提出改进措施,提升纳税服务质效。
  21.加强投诉管理。畅通纳税人投诉渠道,利用12366纳税服务投诉管理系统,加速投诉处理,并做好舆情引导,及时回应纳税人诉求,指导工作改进。强化责任追究,实施典型案例通报,充分利用现有案例开展分析、培训,预防和化解纳税服务争议,提高应对水平和能力,持续改进工作。
  (五)合力共赢,构建协作税务
  22.加强缴税方式技术支撑。加强POS机、网上银行、手机银行等多元化缴税方式技术支撑。试点居民企业网上代扣代缴非居民企业所得税。
  23.深化国税地税联合办税。全面整合国税局、地税局服务资源,推广办税服务厅“一窗一人”国税地税联合办税服务模式,实现涉税业务一窗办理。联合开展遵从合作、风险提示、下户走访、风险分析应对、税收辅导、涉税诉求应对等大企业纳税服务工作。
  24.扩大社会合作范围。充分利用银行、社区、街道等网格化网点,研究探索在银行自助服务区和街道办事处等具备网络安全环境区域,部署24小时自助办税服务设备,延伸24小时自助办税服务。研究拓展自助办税服务终端功能,探索自助办税终端与银行缴税的功能整合。
  25.服务国家发展战略。结合“走出去”纳税人需求,继续落实和完善服务“一带一路”战略的各项税收举措。配合税务总局做好服务“一带一路”国际合作高峰论坛工作,走访亚投行、丝路基金等重点企业,了解纳税人需求。发布“一带一路”税收指南。配合市国税局,优化完善“京津冀综合税务服务网”功能,巩固税收服务京津冀协同发展成果。积极探索创新自由贸易试验区发展的服务措施。

  
2017 Initiative on Convenience for Tax Handling by Beijing Local Taxation Bureau

  
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.