北京市地方税务局优化营商环境提升纳税便利度若干措施
2018-03-21阅读次数:1949[ 字体大小:   ]
  为进一步解决纳税人办税时间长、纳税便利度不够高等办税“堵点”“痛点”“难点”问题,营造稳定、公平、透明的税收营商环境,加快推进简政放权、放管结合、优化服务改革,切实提高税收服务的质量和效率,提高纳税便利度,北京市地方税务局推出如下措施:
  一、多措并举,减少准备时间
  1.加强税收政策宣传。聚焦企业发展需要,围绕税收政策和纳税人关注的税收热点,通过网站、微博、微信、移动客户端、报纸杂志及北京电视台《税收天地》栏目和北京广播电台《税收小贴士》等开展税法宣传。编制《首都公民税收手册(2018)》,发挥首都税收宣传员队伍作用,帮助纳税人了解税收政策和服务举措,为营造稳定公平可预期的营商环境,提供政策宣传保障。
  2.多渠道开展纳税辅导。根据纳税人接受信息碎片化的时代特点,不断加强网上纳税人学堂建设,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,运用北京地税纳税辅导师资库资源,针对不同类型纳税人需求,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。
  3.提高咨询服务水平。加强“82012366”北京地税咨询服务平台建设,提升热线接通率,扩展咨询手段,为纳税人提供及时、规范、适用的咨询服务。不断完善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、网站等各咨询渠道答复的统一性、准确性。
  二、简化流程,缩短办税时长
  4.下放小额退税审核权限。研究简化退税审核流程,将500元以下的小额退税审核权下放至税务所,压缩审核时间,提高办事效率。
  5.修订公布权力清单。对130项权力事项进行梳理、规范,确保同一职权事项在不同层级、不同区域之间统一类别、统一名称、统一依据。按规定对外公布权力清单,接受社会监督。
  6.推进国地税深度合作。进一步加强国地税业务合作,在“实名制办税”“登记网上办理”“联合惩戒”“统筹全市办税服务厅合作共建”等重点合作事项上加速推进。
  7.取消增值税零申报纳税人申报“一税两费”。对增值税、消费税为零申报的纳税人,在国税局申报完成后,由系统在后台自动插入城市维护建设税、教育费附加、地方教育附加的申报信息,免去纳税人到地税机关进行申报的程序。
  8.优化纳税人跨区迁移程序。调整现有跨区迁移程序,纳税人提交跨区迁移申请后,市局根据纳税人申请直接调整主管税务机关,方便纳税人办理跨区迁移手续。
  三、便利办税,提升服务效率
  9.继续大力推进互联网地税局建设。采用先进技术手段,通过互联网,使广大纳税人通过固定端(PC机)、移动端(手机、iPad等),尽可能多地办理各类涉税事项,采取税库银联网、微信、支付宝等多种方式缴纳各种税款,全方位实现“信息多跑路,纳税人少跑腿”。
  10.扩大全市通办业务范围。在现有109项涉税业务全市通办的基础上,继续拓展全市通办业务范围,方便纳税人就近办税。
  11.推行办税无纸化。对纳税人利用CA证书,通过互联网地税局上传或办税服务厅拍照等形式传递的涉税资料,进行电子化存档,实现纳税人办税无纸化。
  12.扩大办税免填单范围。结合涉税报表梳理,对纳税人填报事项进行归集整理,在现有82项涉税事项免填单办理的基础上,依托金税三期系统,进一步增加办税免填单事项数量,减少纳税人手工填报、重复咨询等情况,缩短办税时间。
  13.全面推进存量房交易网络预核。落实房地产交易税收服务和管理指引要求,不断优化房地产交易税收服务,推进部门信息共享,减少信息重复录入及审核时间;实行由纳税人通过互联网上传涉税资料,开展网上预核,减少纳税人窗口等候时间。
  14.实现小微企业自动享受优惠政策。进一步为小微企业享受税收优惠提供便利,优化信息系统,实现自动识别纳税人是否为小微企业纳税人,小微企业纳税人无需报送资料,无需办理手续,自动享受税收优惠,让纳税人更加便捷地享受小微企业优惠税收。
  15.完善自然人个人所得税办税平台。在不断拓展自然人纳税人网上实名认证渠道和实现网上查询打印个人所得税纳税清单的基础上,进一步完善自然人纳税人个人所得税网上纳税申报功能,重点增加通过移动端网上办税的事项,方便自然人办税。
  16.推进银行客户端实时缴税。拓宽办税渠道,借助银行手机客户端实现手机实时缴税功能,为纳税人提供“掌上办税”新体验,解决纳税人在办税大厅与银行之间“往返跑”问题。
  17.推广自助办税服务。推广自助办税终端,在增加自助办税终端数量的同时,拓展24小时自助办税网点数量,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。
  18.规范税务所工作职责。合理划分纳税服务所和税源管理所事项范围,在地税网站、办税服务厅公开工作职责,避免纳税人为同一事项多头跑,促进便利办税。
  四、优化机制,促进公平公正
  19.推进办税人员实名制。建立办税人员实名办税制度,在现有实名认证基础上,拓展实名认证方式,加快推进实名认证系统建设。制定实名办税业务清单,逐步推进网上和实体服务厅实现实名认证办税。
  20.联合市国税局对共管重点税源企业实施共同监管。与市国税局开展联合稽查,明确联合实施检查方案,严格落实总局、市局制定的相关制度,规范进户执法行为,加强案件过程管控,共享涉税信息、共用稽查结果,解决对纳税人多头重复检查,减轻纳税人负担。
  21.加强联合惩戒。推进税收信用管理体系建设,并将其纳入全社会信用体系建设中。对纳税人逾期未申报、欠税和走逃等违法行为采取限制高消费、阻止出境、限办企业等措施,联合工商、公安、银行等部门,共同实施联合惩戒,维护公平税收环境。
  22.推进税务稽查“双随机一公开”工作。运用“双随机工作平台”开展随机抽查工作,落实“一公开”要求,自觉接受社会监督,扩大执法社会影响。
  23.服务“走出去”企业开展境外投资。结合“走出去”企业需求,落实和完善“一带一路”战略的各项税收举措,联合市国税局等多部门建立服务“走出去”企业机制,提供境外税收政策咨询,帮助企业解决境外涉税争议。
  24.健全纳税人需求征集分析响应机制。利用咨询服务平台、网站纳税人需求调查栏目、办税服务厅、微信等多渠道进行纳税人需求调查,实行“全面征集、分级管理、有效分析、对应反馈”的响应机制,提升纳税服务质效。

  
Some Measures to Optimize Business Environment and Improve Taxation and Other Service Convenience by Beijing Local Taxation Bureau

  
Jing Di Shui Na [2017] No. 154

  In order to further solve the problems of “blocking points”, “pain points” and “difficulties” such as long-time tax handling and insufficient tax payment convenience for the taxpayer, create a stable, fair and transparent taxation business environment, accelerate the reform of streamlining administration and delegating power to lower levels, delegating power and strengthening regulation and optimizing the service, effectively improve the quality and efficiency of tax services and increase the convenience of tax payment, Beijing Local Taxation Bureau will introduce the following measures:
  I. Take multiple measures to reduce preparation time
  1. Strengthen propaganda of tax policy. Focus on development needs of the enterprise , center on tax policy and tax hot spots that the taxpayers concern, and carry out the propaganda of tax law through websites, Weibo, WeChat, mobile clients, newspapers and magazines as well as the “Tax World” column of Beijing TV Station and “Tax Tips” of Radio Beijing. Compile the Tax Handbook for the Capital Citizens (2018), play the role of the capital tax propagandist team, help the taxpayers understand tax policy and service initiatives, and provide policy propaganda guarantee for creation of a stable, fair and predictable business environment.
  2. Conduct tax coaching through multiple channels. According to era characteristics of the taxpayer receiving information fragmentation, continuously strengthen online school construction for the taxpayer, strengthen the mobile function application of WeChat and Weibo, help the taxpayer timely know the latest policy, and provide the taxpayer with all time online, mobile counseling services. Strengthen the school construction for the entity taxpayer, make use of resources from the tax coaching teacher library; conduct the diversified training for the needs of the different types of the taxpayer, give full play to the field interaction advantages, and deepen the taxpayer’s understanding of tax policy.
  3. Improve the consulting service level. Strengthen the construction of “82012366” consulting service platform for Beijing Local Taxation Bureau, increase the hotline completing rate, expand consulting methods, and provide the taxpayer with timely, standardized and applicable consulting services. Continue to improve the construction of the taxation business knowledge base, give full play to the advantages of the taxation business knowledge base, and enhance the consistency and accuracy of the responses from consulting channels such as consulting phone and website.
  II. Simplify the process and shorten the duration of tax handling
  4. Decentralize audit authority of small tax rebate. Study and simplify the tax rebate audit process, delegate the audit authority of the minor tax rebate less than 500 yuan to the taxation office, shorten the audit time and improve the work efficiency.
  5. Revise and publish the list of the powers. Sort out and standardize 130 power matters to ensure that the same authority matters are unified in the category, name and basis at different levels and in different regions. According to regulations, the list of powers is announced to the public and is subject to social supervision.
  6. Promote the deep cooperation of state tax bureau and local tax bureau. Further strengthen business cooperation of state tax bureau and local tax bureau, and accelerate progress on key cooperation issues such as “real-name system-based taxation”, “registration and handling on the Internet”, “joint punishment” and “co-ordination of the city’s taxation service halls for joint construction”.
  7. Exempt the taxpayer with the zero declaration of value-added tax from declaring the “one tax and two fees.” For the taxpayers with the zero declaration of their value-added tax and consumption tax, after the completion of the declaration to state tax bureau, the system automatically inserts declaration information of the city maintenance and construction tax, education surtax and local education supplementary tax in the background, so that the taxpayers are not required to report to local tax bureau.
  8. Optimize cross-district migration procedures of the taxpayer. Adjust existing cross-district migration procedures. After the taxpayer has submitted the application for cross-district transfer, the municipal bureau directly adjusts the competent tax authorities according to the taxpayer’s application, so that the taxpayer can handle the cross-district migration procedures.
  III. Facilitate taxation to improve service efficiency
  9. Continue to vigorously promote the construction of Internet Local Taxation Bureau. Use the advanced technology and means to make the taxpayer handle all kinds of tax-related matters as much as possible through the fixed terminal (PC machine) and mobile terminal (mobile phone, iPad, etc.), pay a variety of taxes by many ways such as networking of the revenue-treasury-bank, Wechat and Alipay, and all-round realize to “reduce the visits of taxpayers by providing more information”.
  10. Expand the city’s handling business scope. Based on the city’s handling of existing 109 tax-related business items, it will continue to expand the city’s handling business scope to facilitate the taxpayers to handle taxation without having to go far.
  11. Promote paperless taxation. Use CA certificate for the taxpayers, the tax-related materials transmitted through the Internet Local Taxation Bureau or pictures taken by the taxation service hall, etc. are electronically archived to realize the taxpayer’s paperless taxation.
  12. Extend the scope of taxation matters that are free of form-filling. Combine summary of tax-related statements, collect and organize taxpayer-reported items, and based on existing 82 tax-related matters that are free of form-filling, rely on the Third-phase Golden Tax system to further increase the number of taxation matters that are free of form-filling, reduce the taxpayer’s manual filling, repeated consultations and so on, and shorten the tax handling time.
  13. Comprehensively promote online pre-check of the inventory of existing housing stocks. Implement the tax service and management guideline requirements for real estate transactions, constantly optimize tax service for real estate transactions, promote information sharing among departments, and reduce duplicate information entry and audit time. Carry out online pre-check and reduce the waiting time for the taxpayers by uploading tax information through the Internet.
  14. Realize the automatic enjoyment of preferential policies for small and micro enterprises. Further provide convenience for small and micro enterprises to enjoy tax preference, optimize the information system, and automatically identify whether the taxpayer is a taxpayer for small and micro enterprises. The taxpayers of small and micro enterprises do not need to submit information, and do not need to go through formalities. They automatically enjoy tax preference, which makes the taxpayers more conveniently enjoy the tax preferential policies of small and micro enterprises.
  15. Improve the personal income tax service platform for natural person. On the basis of continuously expanding the natural person taxpayer’s online real-name authentication channel and realizing online query and print of the personal income tax payment list, it will further improve the online tax declaration function of personal income tax of the natural person taxpayer, and will focus on increasing the number of online tax matters handled through the mobile terminal to facilitate taxation by natural person.
  16. Promote real-time tax payments through bank clients. Widen taxation channels, use banking mobile clients to implement real-time tax payment functions on the mobile phone, provide taxpayers with a new experience of “paying taxes in the palm,” and solve the problem of taxpayers running back and forth between the taxation hall and bank.
  17. Promote self-handling tax service. Promote self-handling tax terminals. While increasing the number of self-handling tax terminals, expand the number of 24-hours self-handling tax net-outlets, and explore the deployment of 24-hour self-handling tax service equipment in an area with the network security environment, such as bank self-service area and sub-district office.
  18. Standardize the duties of the tax office. Reasonably divide the matter scope of the taxation service office and tax source management office, make job responsibilities public on the local tax website and tax service hall, avoid the taxpayers from running more places for the same matter, and promote the convenient handling of the tax.
  IV. Optimize the mechanism to promote fairness and justice
  19. Promote the real-name system for the taxpayers. Establish a real-name taxation system for the taxpayers, expand the real-name authentication method based on existing real-name authentication, and accelerate the construction of a real-name authentication system. Formulate a list of real-name taxation business, and gradually advance online and entity service halls to implement taxation of real-name authentication.
  20. Unite the Beijing Municipal Office, SAT to jointly supervise the co-management over key tax source enterprises. Conduct joint checks with Beijing Municipal Office, SAT, clarify the joint implementation of check programs, strictly implement the relevant regulations formulated by State Administration of Taxation and Beijing Municipal Office, SAT, standardize the law enforcement actions into households, strengthen the control of case processes, share tax-related information, and share audit results, and solve the problem of the taxpayer’s repeating checks to reduce the burden on the taxpayer.
  21. Strengthen joint discipline. Promote the construction of the tax credit management system and incorporate it into the construction of the social credit system. Take the measures such as restricting high consumption, preventing exit and restricting establishment of the enterprises in case of the taxpayer’s overdue declaration, tax arrears and escape, and unite the industry and commerce, public security, bank and other departments to jointly implement discipline, so as to maintain a fair taxation environment.
  22. Promote the “Two Randoms and One Public” work for tax check. Use the “two random working platform” to carry out random spot checks, implement “one pubic” requirements, consciously accept social supervision, and expand the social impact of law enforcement.
  23. Serve “going out” enterprises to carry out overseas investment. Combine the needs of “going out” enterprises, implement and improve taxation initiatives of the “One Belt and One Road” strategy, and jointly establish a “going out” enterprise mechanism with multiple departments such as Municipal State Taxation Bureau, and provide advice on overseas tax policies to help the enterprises solve overseas tax-related dispute.
  24. Improve the demand collection analysis and response mechanism for the taxpayer Make the investigation into demands of the taxpayer through various channels such as consulting service platform, demand investigation column of website taxpayer, tax service hall and WeChat, and implement the response mechanism of “comprehensive collection, level-to-level administration, effective analysis and corresponding feedback” to enhance the quality of tax service.