我市进一步优化营商环境 提升纳税等便利度
2018-03-21阅读次数:3047[ 字体大小:   ]
  为进一步优化我市营商环境,持续激发市场活力和社会创造力,深化“放管服”改革,不断提高企业纳税、缴纳社会保险和住房公积金等便利化水平,市财政局、市国税局、市地税局、市人力社保局、市住房公积金管理中心联合制定了《进一步提升纳税等便利度 优化营商环境的工作措施》(京财税〔2018〕567号,以下简称《工作措施》)。
  一、出台背景
  2018年李克强总理在政府工作报告中指出,优化营商环境就是解放生产力、提高生产力,要破障碍、去烦苛、筑坦途,为市场主体添活力,为人民群众增便利。按照市委、市政府关于率先行动改革优化营商环境的要求,市财政局会同市国税局、市地税局、市人力社保局、市住房公积金管理中心制定了四方面25项具体措施。以对标国际水平、减轻企业负担、简化办税手续、优化服务为目标,全力打造北京更加优良的税费营商环境。
  二、主要内容
  《工作措施》主要围绕减轻企业税费负担,提升企业在前期纳税准备、税费事项办理、税费缴纳等环节的便利度制定了25项具体工作措施。
  一是减轻企业“税费负担”。按照中央部署,全面落实简并增值税税率、扩大小微企业范围等减税降费政策,扎实推进先行试点税收优惠政策等,进一步释放改革红利。
  二是提升“纳税准备”便利度。创新7×24小时智能咨询服务,打造线上、线下立体宣传体系,推行发票网上申领,扩大取消发票认证范围,加强涉税信息共享。
  三是提升“税费办理”便利度。推行全业务、分时点预约办税,涉税业务全市通办,新办企业涉税事项当天办结,推出“最多跑一次”和“一次不用跑”清单,实施无纸化、免填单办税服务,推行增值税“一表集成”,推进存量房交易网络预核,扩大网上更正申报范围,依托互联网缩短公积金办理时限,推进电子税务局建设。
  四是提升“税费缴纳”便利度。借助网上银行、手机客户端等多种渠道,拓展多元化税费缴纳方式,推行出口退税业务电子化,针对社会保险、住房公积金实施线上线下多渠道缴存方式。
  三、政策效果
  一是以税费缴纳人为中心,整合多部门政策措施,便于纳税人统一了解。鉴于绝大多数企业同时缴纳各项税收、社会保险费和住房公积金,为方便纳税人,市财政局、市国税局、市地税局、市人力社保局、市住房公积金管理中心五家单位联合制定了《工作措施》,将正在推进的重点措施整合,集中告知。后续还将出台细化办税事项“最多跑一次”清单等配套措施,不断完善优化政策。同时,各单位将持续通过网络、微信、移动客户端、服务热线等多种渠道,打造政策解读平台,方便企业随时随地查询信息、了解政策。
  二是优化流程,减少税费办理时间。通过推行全业务、分时点预约办税,使纳税人可通过网上办税服务厅、微信等多种方式预约办税。通过推进电子税务局建设、存量房交易网络预核、完善自然人个人所得税办税平台、全面推行印花税网上申报等,不断扩大网络办理事项覆盖范围,减少纳税人现场办税等候时间。
  三是信息共享,简化税费办理材料。通过推行增值税申报“一表集成”,利用税务机关已有信息自动生成申报数据,减少企业填报负担。通过加强与工商部门信息共享,简化企业公积金登记开户申报材料,将原有6张表单简化为1张申请表。
  四是丰富渠道,提供方便快捷的服务。通过推行300余项涉税业务全市通办,方便纳税人就近纳税。扩大“票e送”和邮寄代开增值税专用发票推广力度,让纳税人足不出户即可享受办税服务。通过推行多种线上社保缴费方式,使参保单位可委托合作范围内的16家银行实现协议扣款或网上银行自助缴费。

  
Beijing will further optimize the business environment and facilitate tax payment and other affairs

  The Beijing Finance Bureau, the SAT Beijing Municipal Office, the Beijing Local Taxation Bureau, the Beijing Municipal Human Resources and Social Security Bureau and the Beijing Municipal Administration Center for Housing Provident Fund have jointly established the Working Measures to Further Improve the Facilitation of Tax Payment and Other Matters and Optimize the Business Environment (Jing Cai Shui [2018] No. 567, the Working Measures below).
  I. Background
  In the government’s working report for 2018, Premier Li Keqiang has pointed out that optimizing the business environment is simply liberalize productivity and improve productivity, and we should eliminate barriers, shake off complex procedures and build a smooth road to inject vitality into market players and facilitate people’s life. The Beijing Finance Bureau has established 25 concrete measures covering four dimensions together with the SAT Beijing Municipal Office, the Beijing Local Taxation Bureau, the Beijing Municipal Human Resources and Social Security Bureau and the Beijing Municipal Administration Center for Housing Provident Fund pursuant to the requirements set by the Party Committee and the People’s Government of Beijing Municipality for being the first to take the initiative to reform and optimize the business environment. These measures aim to align with the international level, ease burdens of enterprises, streamline tax payment procedures and optimize services, and finally build a more favorable tax and business environment in Beijing.
  II. Major Contents
  The Working Measures mainly focuses on alleviating tax burdens of enterprises and specifies 25 concrete working measures to further facilitate enterprises’ tax payment procedures, including prior preparation, processing of tax affairs and tax deduction.
  First,reduce the “tax burden” of enterprises. Pursuant to the deployment of the Central Committee of the Party, Beijing will carry out the tax cut and surcharge reduction policy aimed to streamline VAT rates and enlarge the scope of small and micro enterprises. Moreover, Beijing will steadily carry out the pilot of the tax credit policy and further stimulate the dividend of reform.
  Second,improve the facilitation of “preparation for tax payment”. Beijing will offer the innovative 7×24 intelligent consulting service, forge an online-offline all-dimension publicity system and promote the online application for invoices. Moreover, Beijing will further enlarge the scope of canceled invoice authentication and strengthen the sharing of tax-related information.
  Third,enhance the facilitation of “tax processing”. Beijing will carry forward the tax processing reservation covering all business types and different time points, realize universal tax processing throughout the city, and complete the tax affair for a new enterprise on the very day. Moreover, Beijing will publish the list of “visit for at most once” and “no visit” affairs, implement the tax processing service without paper document, and implement the “one integrated table” for the VAT affair. As well, Beijing will conduct the online preliminary review of existing house transaction, enlarge the scope of online change, shorten the processing time of the housing provident fund business through the Internet and build the electronic tax office.
  Fourth,enhance the facilitation of “tax payment”. Beijing will employ the online banking, mobile phone client and other various channels to enlarge diversified modes of tax payment, carry forward the electronic export tax rebate and enable the payment of social insurance premiums and housing provident funds through diverse online and offline channels.
  III. Policy Effects
  First,integrate policy measures of different departments upon the concept of orientation to taxpayers to facilitate taxpayers’ unified understanding. Considering the absolute majority of enterprises simultaneously pay various taxes, social insurance premiums and housing provident funds, five authorities - including the Beijing Finance Bureau, the SAT Beijing Municipal Office, the Beijing Local Taxation Bureau, the Beijing Municipal Human Resources and Social Security Bureau and the Beijing Municipal Administration Center for Housing Provident Fund, have jointly established the Working Measures. They will integrate major measures under implementation and inform taxpayers in a concentrated manner. In future, they will also publish the list of “visit for at most once” and other measures pertaining to tax-related affairs and continuously optimize policies. At the same time, the authorities will continuously build policy interpretation platforms through the Internet, WeChat, mobile client, service hotline and other channels to help enterprises inquire about information and understand policies anytime, anywhere.
  Second, optimize the flow, and reduce the waiting time. Beijing will offer the tax reservation service covering all business areas and different time points so that taxpayers can reserve tax payment affairs through the online tax service hall, WeChat and other channels. Beijing will continuously enlarge the coverage of online processing affairs and reduce the waiting time of taxpayers on the site by building the electronic tax office, implementing the online preliminary review of existing house transaction, perfecting the personal income tax processing platform for natural persons and implementing the online declaration of stamp tax in an all-round manner.
  Third, share information and simplify tax processing documents. Beijing will carry forward the “one integrated table” for VAT declaration and employ existing information of the tax authority to realize automatic generation of declaration data and reduce enterprises’ reporting burden. Beijing will strengthen the sharing of information with the industry and commerce authority to streamline the application document required to open the housing provident fund account and merge formerly six tables into one application form.
  Fourth,enrich channels and deliver convenient, quick services. Beijing will implement universal processing of more than 300 tax-related affairs throughout the city to facilitate taxpayers’ nearby tax payment. Beijing will strengthen the effort to promote the “E-bill Delivery” and the posting of the VAT invoice issued on an agency basis so that taxpayers can enjoy the tax processing service at home. Beijing will carry forward a diversity of online payment modes for social insurance premiums so that organizations participating in the insurance system can consign 16 banks on the list of partner to realize collection or self-service payment through the online banking service.