北京市地方税务局2018年“便民办税春风行动”实施方案
京地税纳〔2018〕46号
2018-03-21阅读次数:4472[ 字体大小:   ]
  为贯彻落实《国家税务总局关于开展2018年“便民办税春风行动”的意见》(税总发〔2018〕19号)要求,持续优化首都税收营商环境,努力打造优质服务品牌,结合北京地税实际,制定本实施方案。
  一、工作目标
  深入贯彻落实党的十九大和中央经济工作会议精神,以“新时代•新税貌”为主题,以深化“放管服”改革、优化税收营商环境为主线,推出系列便民办税措施,切实从增强政策确定性、管理规范性、系统稳定性、办税便利性、环境友好性等方面充分展示税务部门的新风貌,进一步打造具有北京地税特色的纳税服务品牌。
  二、整体安排
  把握“长流水、不断线、打连发、呈递进”的工作节奏,在2017年开展“便民办税春风行动”的基础上,根据税务总局所确定的5大类工作内容,结合北京地税工作实际,紧扣纳税人关心关注的“堵点”“痛点”和“难点”,持续推进管理服务创新,共确定19项工作任务,推出72条服务措施。同时,结合“春风行动”各项措施的时间节点,分季度、分主题推出“两会代表话春风”“纳税人开放日”“媒体记者体验行”“春风亮点”等互动交流及展示活动。联合市国税局协同广东、江苏、重庆等省市税务部门,在《税收天地》栏目推出4期“便民春风”特别节目;各项工作任务取得阶段成果或完成后,牵头处室及时向纳税服务处、办公室、宣传教育处、纳税服务中心提供宣传文稿,由纳税服务处向税务总局报告,办公室向上级部门报送工作动态,宣传教育处、纳税服务中心通过媒体、网站、微博、微信等渠道开展对外宣传。
  三、行动内容
  (一)增强政策确定性,在提升纳税人税法税制认同感上展示新风貌
  1.完善税收制度。发布《北京市环境保护税核定征收暂行办法》《北京市水资源税征收管理办法(试行)》,开展环保税、水资源税政策培训工作。
  2.开展征管制度清理。按照税务总局工作部署,建立征管制度出台前的归口审核制度,开展征管制度专项清理,凡与简政放权、纳税人自主申报纳税、现代税收征管基本程序不符的制度规定,及时进行修订,能简并的简并、能优化的优化。
  3.升级税收业务规范。结合落实《全国税收征管规范(2.0版)》《全国税务机关纳税服务规范(3.0版)》《国家税务局 地方税务局合作工作规范(4.0版)》内容,全面公开各服务事项办理时限、宣传途径、监督渠道、维权手段等,制定国地税合作实施方案。
  4.加强政务公开和政策解读。持续推进完善政务公开市级、区级清单,定期检查更新主动公开基本目录,进一步深化信息公开工作,提高政府工作的透明度,促进依法行政;进一步落实税收政策和解读稿同步起草、同步审批、同步发布机制;加强实体纳税人学堂建设,针对不同类型纳税人需求,开展多样化实体培训;全面收集汇总纳税人反映的咨询热点问题,一方面将答案明确的热点问题及时录入知识库,一方面通过北京地税网站、北京地税微信公众号等渠道统一宣传发布热点问题及答案,及时回应纳税人的共性咨询需求。
  (二)增强管理规范性,在提升纳税人依法纳税公平感上展现新风貌
  5.改进税收执法。做好权责清单公开工作;严格落实《北京市国家税务局 北京市地方税务局关于发布<北京市税务行政处罚裁量基准>的公告》;内部风险管理、大企业管理、国际税务管理等部门与稽查部门协调统筹检查工作,减少基层税务机关的执法交叉和入户重叠、多头检查;向区局稽查局推广“双随机”平台,进一步明确实施主体、依据、对象、层级,强化信息系统和稽查大数据对随机抽查的支撑和保障;按照税务总局部署,联合国税稽查部门,开展税务总局重点稽查对象随机抽查;认真落实《北京市地方税务局关于进一步加强个体工商户税收征管工作的公告》(2013年第10号公告),明确个人所得税核定标准。
  6.推进实名办税。认真执行税务总局统一制定的规范实名信息采集标准;国税地税共同确认实名办税共享共用信息内容及共享共用方式;实现国税地税信息系统对接与信息共享;结合《全国税收征管规范(2.0版》,《全国税务机关纳税服务规范(3.0版)》梳理办税流程,调整简并与身份相关的附报资料。
  7.实施信用管理。组织开展2018年纳税信用评价,扩大纳税信用评价范围,增加M级纳税人,让更多纳税人拥有税务领域信用资产;落实税务总局关于《涉税专业服务信用评价管理办法(试行)》的工作要求,对涉税专业服务机构从事涉税专业服务情况进行信用评价,对从事涉税服务人员的执业行为进行信用记录。
  8.防控税收风险。按照税务总局出台的信用积分制度及相关办法要求,加强培训,建立机制,落实办法;编制风险管理年度规划,统筹税务总局、市局、区局各级风险任务,统一在风险管理系统开展。
  (三)增强系统稳定性,在提升纳税人办税渠道畅通感上展示新风貌
  9.加快电子税务局建设。大力推进网上自助开具完税证明,力争2018年底前完成通过北京互联网地税局开具完税证明;加强与多家银行的合作,进一步扩大指尖缴税服务的覆盖面;在目前金税三期系统与网上办税系统已经完成功能整合和数据互通的基础上,加强系统运维工作。
  10.简便信息报送。做好北京市CA数字证书“一证通用”和涉税资料电子化工作;维护好网上申报功能,提供包括纳税人登记信息、银行账号信息、税费种认定信息等内容的预填功能,维护好附加税费申报过程中根据增值税、消费税申报缴税数据自动计算附加税费应纳税额功能。
  11.推行财务报表税企间转换。按照税务总局工作部署及试点安排,落实推行财务报表税企间转换。
  (四)增强办税便利性,在提升纳税人申报缴税便捷感上展示新风貌
  12.优化实体办税服务。推进落实《跨省经营企业涉税事项全国通办业务操作规程(试行)》;落实纳服所事项分工调整,解决同一业务事项多头管、纳税人多头跑问题;建设北京地税办税服务综合管理系统,科学分析实体厅、网上、自助端等渠道办税数据,实现纳税服务资源的集中管控与调配,做好税收数据手册的数据收集及发布工作;及时贯彻落实税务总局关于税收优惠备案改进工作要求,并做好宣传辅导工作,落实新修订的《企业所得税优惠事项办理办法》,结合征管实际,制定落实措施,完善相关系统,基本实现税收优惠资料由报送税务机关改为纳税人留存备查。
  13.深化联合办税。按照税务总局“互设、共建、共驻”三种形式,全面整合国家税务局、地方税务局服务资源,推动国地税联合办税,建立国地税共建标杆办税服务厅,形成示范效应,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;在金税三期系统中打开登记基础信息共享功能,实现国地税一家报送,双方共享;按照税务总局整体部署,探索创新联合办税形式,按照“线上线下”融合的要求,拓展网上办税功能。
  14.简化纳税申报。按照税务总局整体安排,简并优化企业所得税等税种申报表,按照新修订的企业所得税年度纳税申报表要求,完善企业所得税申报客户端风险提示功能,及时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,维护好网报客户端的申报更正功能。
  15.推行清单式服务。在落实税务总局《办税事项“最多跑一次”清单》的基础上,增列办税事项,编制《北京地税办税事项“最多跑一次”清单》,进一步减少纳税人到办税服务厅的办税次数;归集清单,对目前可网上办理的涉税事项进行梳理,并开展对单位纳税人和自然人纳税人的宣传;按照税务总局工作部署,组织各业务处室开展对纳税人办理涉税业务所需出示和提交的涉税资料进行清理,施行清单式管理。
  16.深化大企业服务。联合市国税局对大企业开展重点行业、重要事项等政策辅导、培训,根据企业集团经营特色,开展集团化的税种专题培训和事项专题培训;开展多部门联合走访,帮助企业梳理涉税难点、解答政策问题,做好跟踪服务;针对企业关心的热点问题,以举办座谈会等形式,税企共同研讨,明确现行政策,听取企业完善税收政策的建议;按照税务总局大企业重组涉税事项纳税服务工作机制,进一步完善大企业工作联席会机制和国地税联办机制,为大企业重组提供政策确定性服务;由市局直接受理大企业跨区域、跨部门、跨税种的复杂涉税诉求;建立诉求升级办理台账,掌握办理进度,监控办理结果;根据采集的大企业经营信息和财务数据,分析企业税收风险,及时进行风险提示;适时转化风险管理成果,形成针对性管理措施,对企业税务内控制度提出完善建议。
  (五)增强环境友好性,在提升纳税人税法遵从获得感上展示新风貌
  17.优化税收营商环境。按照税务总局工作部署,进一步缩短纳税时间,简化办税流程,减少纳税人报送资料,加强政府部门信息共享互认;探索在我市人员密集地区部署自助办税服务设备,延伸24小时自助办税服务;加强与营商环境纳税指标牵头部门、市国税局沟通联系,配合开展好全市营商环境工作,共同做好工作措施宣传推介、纳税指标分析研判工作;研究制定持续优化北京税收营商环境服务举措,不断提升办税服务质效。
  18.推进社会信用共治。依托全市统一的公共信用信息服务平台,推动纳税信用信息特别是失信信息在外部门的共享应用;落实“线上银税互动”试点工作要求,深度探索税务机关与银行业金融机构的多元化合作;深入开展行业和区域性税收专项整治,加大打击偷逃税行为的力度;健全公安派驻税务联络机制的各项制度,推进公安提前介入机制有效落实;加强“黑名单”管理与联合惩戒工作,按规定向社会公布符合公布标准的全部案件并依法进行联合惩戒,增强联合惩戒的社会效应。
  19.服务经济发展战略。巩固税收服务京津冀协同发展;服务“一带一路”建设,开展政策宣讲,面对面解答企业疑问;实地走访问需,为企业提供“一对一”服务;通过广播、电视、报纸、网络、微信、微博、地铁宣传栏等渠道,全面宣传国际税收政策;继续做好《中国居民赴加拿大投资税收指南》的更新;组织对投资加拿大企业的政策辅导宣传,根据企业实际情况开展点对点的服务,深入加强投资指南的理论研究,并形成成果及报告。
  
Beijing Local Taxation Bureau 2018 Implementation Plan for “Spring Breeze Action: Convenient Taxation Process for the General Public”
Jing Di Shui Na [2018] No. 46

  This Implementation Plan is hereby formulated to meet the requirements of the Opinions of the State Administration of Taxation on Carrying out the “Spring Breeze Action: Convenient Taxation Process for the General Public” in 2018 (Shui Zong Fa No. [2018] No. 19), continuously optimize the taxation process and business environment of the capital, and strive to create a brand of high-quality services commensurate to the actual conditions of the Beijing Local Taxation Bureau.
  I. Work Objectives
  Comprehensively carry forward the spirit of the 19th National Congress of the CPC and the Central Economic Work Conference; uphold the theme of “New Era and New Taxation Appearance”; focus on the reform philosophy of “streamlining administration, delegating more powers, improving regulation, and providing better services”; optimize the taxation process and business environment; adopt convenient taxation measures for the general public, showcase the new appearance of the taxation authorities from the aspects of enhanced policy certainty, administration standardization, system stability, taxation convenience and environmental friendliness; and further improve the taxation service brand with the characteristics of Beijing Local Taxation Bureau.
  II. Overall Arrangements
  A total of 19 tasks have been identified and 72 service measures have been adopted for tackling “blocking points,” “pain points,” and “difficulties” of taxpayers, and relevant administrative services have been innovated by upholding the philosophy of “sustainability, continuity, repetition and improvement”, based on the 2017 “Spring Breeze Action: Convenient Taxation Process for the General Public”, in line with the five categories of work designated by the State Administration of Taxation, combined with the actual working situation the Beijing Local Taxation Bureau. Meanwhile, in conjunction with the “Spring Breeze Action” measures, a number of interaction, exchange and exhibition activities, including “Two Sessions Representatives Talk about Spring Breeze Action”, “Taxpayers’ Day”, “Media Correspondents Experience Trip” and “Highlights of Spring Breeze Action”, will be carried out in a quarterly manner and under various themes. Four sessions of “Spring Breeze Action: Convenient Taxation Process for the General Public” in the Tax Channel have been broadcast, thanks to the supportive efforts of the Beijing Municipal Office, SAT as well as the taxation administrations of Guangdong, Jiangsu and Chongqing. After the various tasks have achieved phased results or been completed, the lead section or office will immediately provide publicity scripts to the Tax Service Office, the Administrative Office, the Publicity And Education Section; then the Taxation Service Center will submit a relevant report to the State Administration of Taxation, and the Administrative Office will report work progresses to the higher authorities, the Publicity and Education Department, and the Tax Service Center will carry out external publicity through media, websites, Weibo, WeChat and other channels.
  III. Action Contents
  (I) Enhance policy certainty and show a new appearance in enhancing the taxpayer’s sense of identity as to tax laws and systems
  1. Improve the taxation system. We will promulgate the Interim Measures of Beijing Municipality for the Collection of Environmental Protection Taxes and the Administrative Measures of Beijing Municipality for the Collection of Water Resource Taxes (Trial), and conduct training on policies regarding environmental protection taxes and water resource taxes.
  2. Carry out the cleanup of the collection and administration system. In accordance with the work plan of the State Administration of Taxation, a responsibility review system was established prior to the promulgation of the collection and administration system. A special cleanup project for the collection and administration system will be carried out. Rules and regulations that are not in consistent with the basic procedures of streamlining administration and delegating government power, taxpayers’ self-declaration of tax payments, and modern tax collection and administration will be revised in a timely manner, simplified or optimized as appropriate.
  3. Upgrade taxation specifications. We will fully disclose the time limits of various service items, publicity approaches, supervision channels and means of safeguarding rights, and development implementation plans for joint efforts between the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau in line with the National Standards for Tax Collection (Version 2.0), the National Standards for Tax Authorities’ Taxation Services (Version 3.0) and the Procedures for Cooperation between the State Administration of Taxation and Local Taxation Bureaus (Version 4.0).
  4. Improve the disclosure of government affairs and the interpretation of policies. We will continuously implement and improve the lists of disclosed government affairs at the municipal and district levels, regularly check and update the basic catalogue of active disclosure, further deepen the work of information disclosure, improve the transparency of government work, and promote administration according to law. We will further promote the synchronous drafting, approving and promulgating of tax policies and interpretation drafts. We will strengthen the building of schools for entity taxpayers, and conduct diversified entity training in line with the needs of different types of taxpayers. We will comprehensively collect and summarize the hotspot questions asked by taxpayers. On the one hand, we will promptly input these hotspot into the knowledge database; on the other hand, we will publish these hotspot questions and their answers on the website and WeChat public account of Beijing Local Taxation Bureau, so as to respond to the common consulting needs of taxpayers.
  (II) Enhance the standardization of administration and display a new appearance in improving taxpayers’ sense of fairness in paying taxes according to law
  5. Improve taxation-related law enforcement. We will do a good job in disclosing the list of powers and responsibilities. We will strict implement the Announcement of Beijing Municipal Office, SAT and Beijing Local Taxation Bureau for promulgation of “Benchmarks of Beijing Municipality’s Tax-related Administrative Punishment. Internal Risk Management, Large Enterprise Management, International Taxation Management departments will coordinated with the auditing department in inspections, so as to reduce the number of cross-checks and on-site inspections by law enforcement agencies at the grassroots level, as well as to minimize the number of overlapped and multiple checks. We will recommend the “dual random” platforms to the inspection agencies of district bureaus to further clarify the entity, basis, target, and level of implementation, and strengthen the support and guarantee for random inspections of information systems and auditing big data. We will carry out random inspections on key auditing subjects in line with the deployment of the State Administration of Taxation, in joint work with the auditing department of the SAT. We will earnestly implement the Announcement of Beijing Local Taxation Bureau on Further Strengthening the Tax Collection and Management for Individual Businesses(Announcement No. 10 of 2013), and clarify the verification criteria for individual income tax.
  6. Promote real-name taxation. We will conscientiously implement the real-name information collection standards uniformly formulated by the State Administration of Taxation. The Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau will jointly confirm the sharing of common information about real-name taxation and related sharing methods. We will realize the integration of the information systems of the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau. We will streamline the taxation process, and adjust and simplify the descriptive information related to identity in line with the National Standards for Tax Collection (Version 2.0) and the National Standards for Tax Authorities’ Taxation Services (Version 3.0).
  7. Implement credit management. We will organize the implementation of 2018 tax credit evaluation, expand the scope of tax credit assessment, increase the number of M-level taxpayers, allow more taxpayers to have credit assets in the tax area, and implement the work requirements the State Administration of Taxation on the Administrative Measures on the Assessment of Tax-related Professional Services (Trial), conduct credit evaluation on tax-related professional services by tax-related professional service agencies, and make credit records on the practices of tax-related service personnel.
  8. Prevent and control tax risks. In accordance with the requirements of the credit scoring system and related methods promulgated by the State Administration of Taxation, we will strengthen training, establish mechanisms and adopt measures. We will develop annual plans for risk management, coordinate risk tasks at the levels of SAT, Municipal Office, and Regional Bureau, and uniformly implement them in a risk management system.
  (III) Enhance the stability of the system, and display new appearance in improving the taxpayers’ sense of smoothness in taxation channels
  9. Speed up the building of e-taxation bureau. We will vigorously promote the online self-helped issuance of tax payment certificates, and strive to complete the project of tax payment certificates being issued by the online Beijing Local Taxation Bureau by the end of 2018. We will strengthen the cooperation with multiple banks to further expand the coverage of fingertip tax payment services. We will step up system operation and maintenance based on the integrated functions and shared data of current Golden Tax Phase III System and online taxation system.
  10. Easy submission of information. We will do a good job in making the Beijing CA digital certificate “One Certificate for All” and digitizing tax-related data. We will well maintain online declaration functions, and provide pre-filling functions for taxpayer’s registration information, bank account information, taxes and fees identification. We will well maintain the function of automatic calculation of payable surtaxes and fees based on the declared VAT and consumption tax data in the process of declaring surtaxes and fees.
  11. Promote the conversion of financial statements between tax-paying enterprises. We will follow the work deployment and pilot arrangements of the State Administration of Taxation, and implement the conversion of financial statements between tax-paying enterprises.
  (IV) Enhance taxation convenience and display new appearance in enhancing taxpayers’ sense of convenience in declaring and paying taxes
  12. Optimize physical taxation services. We will advance the implementation of the Operational Regulations for Tax-related matters of Trans-provincial Enterprises in China (Trial). We will implement the division of work for taxation services, address the issue of one item being overseen by multiple departments and taxpayers having to get approval from different authorities. We will establish the comprehensive administration system of Beijing Local Taxation Bureau for taxation services, scientifically analyze data collected from physical halls, the website and self-service channels, realize centralized administration and control of tax service resources, and do a good job in data collection and distribution related to tax data manuals. We will implement the requirements of the State Administration of Taxation on improving the registration for tax concessions, and do a good job in related publicity and guidance. We will implement the newly revised Measures for Processing Matters Related to Corporate Income Tax Concessions, align it with the actual collection and administration practices, formulate implementation measures, improve related systems, and basically change the status of materials of tax concessions from being submitted to tax authorities to being archived by taxpayers for future reference.
  13. Deepen joint taxation. In accordance with the three forms of “mutual establishment, co-building, and sharing venue” proposed by the State Administration of Taxation, we will comprehensively integrate the resources of the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau, promote joint taxation by the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau, and establish a benchmarking taxation service hall of the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau, so as to create a demonstration effect. We will promote of the “One Window, One Person” joint taxation service model of the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau to realize one-window conclusion of tax-related matters. We will open the basic information sharing function in the Golden Tax Phase III System to realize one-off submission of materials to the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau and being shared by both parties. In accordance with the overall deployment of the State Administration of Taxation, we will explore ways to innovate joint taxation practices, and follow the requirements for the integration of “online and offline” services to expand the functions of online taxation.
  14. Simplify tax declaration process. According to the overall arrangements of the State Administration of Taxation, we will simplify and optimize declaration forms for corporate income tax and other taxes. In accordance with the newly revised requirements on the annual tax declaration form for corporate income tax, we will improve the risk warning function at the corporate income tax declaration client. We will provide taxpayers with timely verification, feedback and prompt services related to questionable corporate income tax data, so as to help minimize the taxpayer’s risk of erroneous declaration and well maintain the declaration and correction functions at the online declaration client.
  15. Implement list-based services. On the basis of implementing the List of One-off Tax-related Matters of the State Administration of Taxation, we will add taxation items, compile a List of One-off Tax-related Matters in the Beijing Local Taxation Bureau to further reduce the number of trips the taxpayer need to make to the taxation service hall. We will maintain a list of related items, sort out tax-related matters that can be handled online, and carry out publicity to unit taxpayers and natural-person taxpayers. In line with the work deployment of the State Administration of Taxation, we will organize our divisions and offices to sort out tax-related materials need to be presented and submitted by taxpayers, and carry out list-based administration.
  16. Deepen the services for large enterprises. We will work with the Beijing Municipal Office, SAT to carry out policy guidance and training for large enterprises on key industries and important issues. According to the operating characteristics of enterprise groups, we will carry out group-specific training on tax varieties and tax-related matters. We will conduct joint visits with multiple departments to help enterprises sort out tax-related difficulties, answering policy-related questions, and do a good job in follow-up services. As for matters concerning enterprises, we will discuss them with tax-paying enterprises in multiple forms, including seminar, to clarify current policies and listen to suggestions of enterprises for improving taxation policies. In line with the mechanism of the State Administration of Taxation regarding services for tax-related restructuring of large enterprises, we will further improve the mechanism of joint work meeting with large enterprises and the mechanism of joint work by the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau, so as to provide services with policy certainty for the restructuring of large enterprises. Beijing Local Taxation Bureau will directly handle the complex tax-related matters of large enterprises across regions, departments, and tax varieties. We will set up a matters upgrading ledger to track the progress and monitor the process results. Based on the collected business information and financial data of large enterprises, we will analyze the tax risks of enterprises, issue risk warnings in a timely manner, and appropriately roll out successful risk management practices, so as to develop targeted administration measures, and proffer sound suggestions to enterprises tax-related internal control system.
  (V) Enhance environmental friendliness and display new appearance in enhancing taxpayers’ sense of fulfillment in abiding by tax laws
  17. Optimize the taxation process and business environment. In accordance with the work plan of the State Administration of Taxation, we will further shorten the time needed for taxation process, simplify the taxation process, reduce the number of materials taxpayers need to submit, and strengthen information sharing and mutual recognition among government departments. We will explore the possibility of deploying self-service taxation service equipment in the densely populated areas of the city, so as to extend the reach of 24-hour self-helped taxation service. We will strengthen communication with the lead departments of taxation indicators and the Beijing Municipal Office, working with them to improve the city’s business environment. We will jointly do a good job in publicity and rolling out of work measures, and analyze taxation indicators. We will study and formulate service measures for continuous optimization of Beijing’s taxation process and business environment, and continuously improve the quality and efficiency of taxation services.
  18. Promote the joint governance of social credibility. Relying on the city’s unified public credit information service platform, we will promote the sharing and application of taxation credit information, especially discredited information, in external departments. We will implement the requirements of the pilot work on “online interaction between banks and taxation authorities”, and explore in depth the diversified cooperation between tax authorities and financial institutions in the banking sector. We will comprehensively carry out special rectification actions by industry and region, and step up efforts to crack down tax evasion practices. We will improve the various systems of the police-involved taxation liaison mechanism, advance the effective implementation of the mechanism of early intervention by the police. We will strengthen “black list” management and joint disciplinary actions, and disclose all cases that meet the disclosure standards to the public and impose joint punishment in accordance with the law, so as to enhance the social effect of joint punishment.
  19. Development strategy for service economy. We will shore up coordinated development of the Beijing-Tianjin-Hebei region, provide services for the Belt and Road Initiative, carry out policy-related publicity, and answer questions raised by enterprises in a face-to-face manner. We will make field trips find facts and hear needs, so as to provide enterprises with “one-on-one” services. We will comprehensively publicize international taxation policies via channels such as radio, television, newspaper, internet, WeChat, Weibo and metro billboard. We will continue to do a good job in updating the Taxation Guidelines for Chinese Residents Investing in Canada, organize guidance and publicity for enterprises investing in Canada, and provide point-to-point services according to the actual situations of the enterprises. We will step up theoretical study on the investment guidelines, and develop outcomes and reports accordingly.