北京市地方税务局关于发布《办税事项“最多跑一次”清单》的公告
北京市地方税务局公告2018年第1号
2018-03-21阅读次数:4371[ 字体大小:   ]
  为方便纳税人办理税收业务,优化北京市税收营商环境,进一步落实《国家税务总局关于开展2018年“便民办税春风行动”的意见》,按照《国家税务总局关于发布<办税事项“最多跑一次”清单>的公告》(国家税务总局公告2018 年第12号)要求,结合全市各级地税机关受理涉税业务的实际情况,北京市地方税务局编制了《办税事项“最多跑一次”清单》,现予以发布。北京市地方税务局将根据政策变化适时扩大清单内容,并及时在官方网站公布。
  本公告自2018年4月1日起施行。
  特此公告。
  附件:
  1.办税事项“最多跑一次”清单
  2.关于《北京市地方税务局关于发布<办税事项“最多跑一次”清单>的公告》的政策解读
  

北京市地方税务局
  2018年3月20日


  附件1
  
办税事项“最多跑一次”清单
(共5大类62个事项)

  
序号 事项类别 业务名称
1 报告类 自然人纳税人信息采集
2 扣缴税款登记
3 存款账户账号报告
4 财务会计制度及核算软件备案报告
5 欠税人处置不动产或大额资产报告
6 纳税人合并分立情况报告
7 天使投资个人所得税投资抵扣报告
8 合伙创投企业个人所得税投资抵扣报告
9 定期定额户停(复)业报告
10 非居民企业间接转让财产事项报告
11 发包、出租情况报告
12 发票类 代开增值税发票(地税)
13 申报类 居民企业所得税月(季)度预缴纳税申报(适用查账征收)
14 居民企业所得税月(季)度预缴纳税申报(适用核定征收)
15 居民企业所得税年度纳税申报(适用查账征收)
16 居民企业所得税年度纳税申报(适用核定征收)
17 居民企业清算企业所得税申报
18 自然人纳税人个人所得税自行纳税申报
19 生产、经营纳税人个人所得税自行纳税申报
20 房产税申报
21 城镇土地使用税申报
22 土地增值税纳税申报(从事房地产开发的纳税人预征适用)
23 耕地占用税申报
24 资源税申报
25 印花税申报
26 车船税申报
27 申报类 城市维护建设税申报
28 教育费附加和地方教育附加申报
29 财务会计报告报送
30 委托代征申报
31 扣缴车船税申报
32 扣缴个人所得税申报
33 代扣代缴、代收代缴报告
34 国别报告
35 关联申报
36 成本分摊协议副本报送
37 扣缴非居民企业所得税申报
38 烟叶税申报
39 契税申报(个人业务,根据人民法院、仲裁委员会的生效法律文书发生的房屋权属转移业务不包括在内)
40 环境保护税申报
41 残疾人就业保障金缴费申报
42 定期定额个体工商户分月(季)汇总申报
43 备案类 企业年金、职业年金计划报告
44 股权激励或以技术成果投资入股递延纳税报告
45 企业所得税优惠备案
46 个人所得税优惠备案
47 资源税优惠备案
48 印花税优惠备案
49 房产税优惠备案
50 城镇土地使用税优惠备案
51 耕地占用税优惠备案
52 资源税优惠核准
53 契税优惠备案(个人业务)
54 车船税优惠备案
55 城市维护建设税优惠备案
56 教育费附加优惠备案
57 非居民企业股权转让适用特殊性税务处理的备案
58 非居民企业享受税收协定待遇办理
59 非居民个人享受税收协定待遇办理
60 证明类 完税证明开具
61 开具个人所得税完税证明
62 《资源税管理证明》开具

  附件2
  
关于《北京市地方税务局关于发布<办税事项“最多跑一次”清单>的公告》的政策解读

  一、公告的依据
  按照国家税务总局推进“放管服”改革和优化税收营商环境的工作部署,依据《国家税务总局关于发布<办税事项“最多跑一次”清单>的公告》(国家税务总局公告2018年第12号)的要求,并结合全市各级地税机关受理涉税业务的实际情况,编制《北京市地方税务局办税事项“最多跑一次”清单》(以下简称《清单》)。
  二、办税事项“最多跑一次”的具体事项
  北京市地方税务局办税事项“最多跑一次”清单是在税务总局发布的清单基础上,结合全市各级地税机关办理涉税业务的实际情况制定的,《清单》共列示办税事项62项。对于税务总局清单内有关非居民企业所得税季度纳税申报(适用据实申报)、非居民企业所得税季度纳税申报(适用核定征收)及不构成常设机构和国际运输免税申报、非居民企业所得税年度纳税申报(适用据实申报)、非居民企业所得税年度纳税申报(适用核定征收)及不构成常设机构和国际运输免税申报、《非居民企业汇总申报企业所得税证明》开具、代扣代缴证券交易印花税申报等6项业务,由我市国税局办理,故未列入本清单。
  三、公告施行时间
  本公告自2018年4月1日起施行。
  

北京市地方税务局
  2018年3月15日


  
Announcement of Beijing Local Taxation Bureau on Release of the List of “One-stop Handling of Tax Affairs”
Beijing Municipal Local Tax Bureau announcements[2018]No.1

  In order to facilitate taxpayers to handle taxation-related formalities, optimize the taxation and business environment in Beijing and further implement Opinions of the State Administration of Taxation on Launch of “Spring Breeze Action” for Convenience of Tax Affairs involved with Common People in 2018, in accordance with Announcement of the State Administration of Taxation on Release of the List of “One-stop Handling of Tax Affairs” (Announcement No. 12 (2018) for the State Administration of Taxation) and in view of actual taxation operations of city-wide local tax authorities at all levels, Beijing Local Taxation Bureauformulates the List of “One-stop Handling of Tax Affairs”. The List is hereby issued. Beijing Local Taxation Bureau will adjust the List according to policy changes on due time, and release it on the official website.
  This Announcement shall take effect since April 1, 2018.
  This Announcement is hereby given.
  Appendix:
  I. List of “One-stop Handling of Tax Affairs”
  II.Policy Interpretation for Announcement of Beijing Local Taxation Bureau on Release of the List of “One-stop Handling of Tax Affairs”
  

Beijing Local Taxation Bureau
  March 15, 2018


  Appendix I
  
The List of “One-stop Handling of Tax Affairs”
(A total of 62 items in five categories)

  
Serial No. Tax Item Category Operation Name
1 Reporting Category Natural-person Taxpayer Information Collection
2 Registration for Tax Withholding
3 Reporting for Deposit Account Number
4 Reporting for Financial Accounting System and Accounting Software Filing
5 Reporting for Taxpayer Disposal of Real Estate or Bulk Assets
6 Reporting for Taxpayer Merger and Spin-off
7 Reporting for Personal Income Tax Investment Deduction for Angel Investment
8 Reporting for Personal Income Tax Investment Deduction for Co-established Venture Enterprises
9 Reporting for Business Suspension (Resumption) of Individual Businesses under Fixed Quota and Fixed Period
10 Reporting for Indirect Property Transfer by Non-resident Enterprises
11 Reporting of Contracting and Lease
12 Invoice Category Agent for Issuance of VAT Invoice (local tax)
13 Declaration Category Monthly (Quarterly) Prepayment Declaration for Resident Enterprise Income Tax (applicable for account-reconciled levy)
14 Monthly (Quarterly) Prepayment Declaration for Resident Enterprise Income Tax (applicable for verified levy)
15 Annual Declaration for Resident Enterprise Income Tax (applicable for account-reconciled levy)
16 Annual Declaration for Resident Enterprise Income Tax (applicable for verified levy)
17 Enterprise Income Tax Declaration for Resident Enterprise Liquidation
18 Self-Declaration of Natural-person Taxpayer for Personal Income Tax
19 Self-Declaration of Production and Operation Taxpayer for Personal Income Tax
20 Declaration for Real Estate Tax
21 Declaration for Urban Land Use Tax
22 Declaration for Land Value Added Tax (applicable for levy in advance from taxpayer engaged in real estate development)
23 Declaration for Cultivated Land Occupation Tax
24 Declaration for Resource Tax
25 Declaration for Stamp Tax
26 Declaration for Vehicle and Vessel Tax
27 Declaration for Urban Maintenance and Construction Tax
28 Declaration for Education Surcharge and Local Education Surcharge
29 Submission for Financial Accounting Report
30 Declaration for Authorized Tax Collection
31 Declaration for Withholding of Vehicle and Vessel Tax
32 Declaration for Withholding of Personal Income Tax
33 Reporting for Tax Withholding and Remission and Tax Collection and Remission
34 Reporting by Country
35 Associated Declaration
36 Submission for Copy of Cost Contribution Agreement
37 Declaration for Non-resident Corporate Income Tax Withholding
38 Declaration for Tobacco Tax
39 Declaration for Deed Tax (applicable for personal business; excluding house ownership transfer business based on the effective legal documents of the people's court and the arbitration commission)
40 Declaration for Environmental Protection Tax
41 Declaration for Employment Security Payment for the Disabled
42 Monthly (Quarterly) Aggregate Declaration of Individual Businesses under Fixed Quota and Fixed Period
43 Filing Category Reporting for Corporate Annuity and Occupational Annuity Program
44 Reporting for Equity Incentives or Deferred Tax Payment in the Form of Technological Achievement Investment
45 Filing for Preferential Handling of Corporate Income Tax
46 Filing for Preferential Handling of Personal Income Tax
47 Filing for Preferential Handling of Resource Tax
48 Filing for Preferential Handling of Stamp Tax
49 Filing for Preferential Handling of Real Estate Tax
50 Filing for Preferential Handling of Urban Land Use Tax
51 Filing for Preferential Handling of Cultivated Land Occupation Tax
52 Approval of Preferential Handling of Resource Tax
53 Filing for Preferential Handling of Deed Tax (personal business)
54 Filing for Preferential Handling of Vehicle and Vessel Tax
55 Filing for Preferential Handling of Urban Maintenance and Construction Tax
56 Filing for Preferential Handling of Education Surcharge
57 Filing for Applicable Special Taxation Treatment for Equity Transfer of Non-resident Enterprise
58 Application Acceptance of Non-resident Enterprises to Enjoy Privilege under Tax Treaty
59 Application Acceptance of Non-resident Persons to Enjoy Privilege under Tax Treaty
60 Certification Category Issuance of Tax Clearance Certificate
61 Issuance of Personal Income Tax Clearance Certificate
62 Issuance of Resource Tax Management Certificate

  Appendix II
  
Policy Interpretation for Announcement of Beijing Local Taxation Bureau on Release of the List of “One-stop Handling of Tax Affairs”

  I. Basis for this Announcement
  In accordance with work arrangements of the State Administration of Taxation for advancing the reform of “Delegating Power, Strengthening Regulation and Streamlining Administration” and optimizing the taxation and business environment, in compliance with the requirements of Announcement of the State Administration of Taxation on Release of the List of “One-stop Handling of Tax Affairs” (Announcement No. 12 (2018) for the State Administration of Taxation) and in view of actual taxation operations of city-wide tax authorities at all levels, Announcement of Beijing Local Taxation Bureau on Release of the List of “One-stop Handling of Tax Affairs” is hereby formulated (hereinafter referred to as “the List”).
  II. Specific Contents of “One-stop Handling of Tax Affairs”
  The List of Beijing Local Taxation Bureau is developed on the basis of the list issued by the State Administration of Taxation and actual taxation operations of municipal tax authorities at all levels. The List contains a total of 62 tax items. As quarterly declaration for non-resident enterprise income tax (applicable to the truthful declaration) , quarterly declaration for non-resident enterprise income tax (applicable for taxation levy) and declaration for tax exemptions on non-constitution of permanent establishments and international transport, annual declaration for non-resident enterprise income tax (applicable to the truthful declaration) , annual declaration for non-resident enterprise income tax (applicable for verified levy) and declaration for tax exemptions on non-constitution of permanent establishments and international transport, issuance of Consolidated Declaration for Certificate of Corporate Income Tax on Non-resident Enterprisesand declaration for withholding and remittance of stamp duty for securities transactions , which are set forth in the list formulated by the State Administration of Taxation, are handled by Beijing Municipal Office, SAT. Thus these six items are excluded from the List.
  III. Effective Date of this Announcement
  This Announcement shall take effect since April 1, 2018.
  

Beijing Local Taxation Bureau
  March 15, 2018