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List of "No-contact" Online Tax Services and Q&A [Effective]
“非接触式”网上办税清单及问题解答 [现行有效]
【法宝引证码】

List of "No-contact" Online Tax Services and Q&A 

“非接触式”网上办税清单及问题解答

(State Taxation Administration February 12, 2020) (国家税务总局 2020年2月12日)

For the purposes of thoroughly implementing the spirit of a series of important instructions from General Secretary Xi Jinping on the prevention and control of the COVID-19 outbreak and fully implementing the arrangements of the CPC Central Committee and the State Council, tax authorities have actively expanded the "no-contact" tax services and fee payment matters and effectively reduced the risk of the epidemic spread, while providing safe, efficient, and convenient services for taxpayers and fee payers. 为深入贯彻习近平总书记关于新冠肺炎疫情防控的一系列重要指示批示精神,全面落实党中央、国务院部署,税务部门积极拓展“非接触式”办税缴费事项,在为纳税人、缴费人提供安全、高效、便利服务的同时,切实降低疫情传播风险。
In accordance with the principle of "online service as much as possible," the State Taxation Administration has found that a total of 185 tax-related and fee payment matters may be handled online and complied a List of "No-contact" Online Tax Services and Fee Payments (see Annex 1 for details) and related Q&A (see Annex 2 for details). 按照“尽可能网上办”的原则,税务总局共梳理了185个涉税缴费事项可在网上办理。并制作了“非接触式”网上办税缴费事项清单(详见附件1)和相关问题解答(详见附件2)。
On that basis, tax authorities will further rely on electronic tax services, mobile applications, WeChat officials accounts, mail, fax, e-mail, and the like to continue expanding the channels for "no-contact" tax service and fee payment and better serve taxpayers and fee payers. 在此基础上,税务部门还将进一步依托电子税务局、手机APP、微信公众号、邮寄、传真、电子邮件等,不断拓宽“非接触式”办税缴费渠道,更好地为纳税人、缴费人服务。
Annex 1: 附件1:
List of "No-contact" Online Tax Services and Fee Payments “非接触式”网上办税缴费事项清单

S/N

Title of Tax Matter

1

Confirmation of the registration information of taxpayers holding a business license bearing a unified social credit code

2

Confirmation of the registration information of individual industrial and commercial households holding a business license integrated with their tax registration certificates

3

Modification of the information of individual industrial and commercial households holding a business license integrated with their tax registration certificates

4

Modification of the information of taxpayers holding a business license bearing a unified social credit code

5

Modification of tax registration information (taxpayers not holding a business license integrated with several certificates or a business license integrated with their tax registration certificates)

6

Registration of general VAT taxpayers

7

Explanations on Choosing to Pay Taxes as A Small-Scale Taxpayer

8

Replacing the registration as a general taxpayer with that as a small-scale taxpayer

9

Filing of non-local commissioning of special VAT invoices by a small-scale taxpayer in the freight industry

10

Reports on filing information of export tax refund (exemption) enterprises

11

Reports on the qualification information of tax-free shops

12

Reports on the waiver of the tax refund (exemption) right by export enterprises

13

Filing of other export tax refunds (exemptions)

14

Statement on the application of the weighted set-off policy to VAT

15

Report on savings account numbers

16

Filing report on financial accounting system and accounting software

17

Banking-tax tripartite (entrusted) transfer and payment agreements

18

Comprehensive tax source information reports

19

Collection of information on environmental protection tax sources

20

Reports on information on incremental property sources

21

Reports on information on water resource tax sources

22

Construction project reports

23

Construction project deregistration reports

24

Real property project reports

25

Real property project deregistration reports

26

Reports on integrated information on real estate tax

27

Reports on cross-regional tax-related matters

28

Reporting cross-regional tax-related matters for inspection

29

Feeding back information on cross-regional tax-related matters

30

Tax credit filing

31

Business closure registration

32

Business resumption registration

33

Filing the clearance of enterprise income tax

34

Instant tax deregistration

35

Tax withholding deregistration

36

Reporting missing or damaged invoices

37

Vehicle manufacturer reports

38

Replacements of tax documents

39

Reporting information on payment of development fees for cultural undertakings

40

Invoice type approval

41

Verifying (submitting) old invoices

42

Issuance and invalidation of red-letter special VAT invoices

43

Issuance modification of special equipment for VAT control systems

44

Reporting estimated payment of VAT

45

Reporting by general VAT taxpayer

46

Reporting VAT on crude oil and natural gas

47

Reporting by small-scale VAT taxpayers

48

Reporting annual clearance by air transportation enterprises

49

Reporting consumption taxes

50

Reporting monthly (quarterly) enterprise income tax by resident enterprises (tax collection on the basis of actual profits)

51

Reporting annual enterprise income tax by resident enterprises (tax collection on the basis of actual profits)

52

Reporting monthly (quarterly) enterprise income tax by resident enterprises (tax collection on the basis of assessment)

53

Reporting annual enterprise income tax by resident enterprises (tax collection on the basis of assessment)

54

Reporting the clearance of enterprise income tax

55

Reporting information on consolidated collection of enterprise income tax

56

Voluntary reporting of enterprise income tax by non-resident enterprises

57

Reporting estimated payment of enterprise income tax by non-resident enterprises

58

Reporting annual enterprise income by non-resident enterprises

59

Annual reporting of related-party transactions

60

Reporting the withholding of enterprise income tax

61

Reporting vehicle acquisition tax

62

Reporting urban land use tax and property tax

63

Reporting vehicle and vessel tax

64

Reporting stamp tax

65

Reporting the sale of revenue stamps on an agent basis

66

Reporting commissioned collection of stamp tax on securities transactions

67

Reporting withholding stamp tax on securities transactions

68

Reporting tobacco leaf taxes

69

Reporting farmland occupation taxes

70

Reporting deed taxes

71

Reporting resource taxes

72

Reporting water resource taxes

73

Reporting estimated collection of land VAT

74

Reporting land VAT for sale of the remainder of a real estate project

75

Reporting land VAT under other circumstances

76

Reporting clearance of land VAT

77

General report on environmental protection taxes

78

Sampling calculation and case-by-case reporting of environmental protection taxes

79

Reporting surtaxes (surcharge)

80

Reporting development fees for cultural undertakings

81

Reporting the fund for the disposal of waste electrical and electronic products

82

Reporting oil windfall taxes

83

Reporting allowance for oil price regulation risks

84

Reporting employment security funds for the disabled

85

General report on non-tax revenues

86

General reporting (taxes, surtax and surcharges)

87

Voluntary reporting by taxpayers paying a fixed amount of tax at a definite time

88

Commissioned collection reports

89

Reporting real estate transactions

90

Correction of an error in a report

91

Invalidation of a report

92

Filing an overdue report

93

Financial statement data conversion

94

Financial statement submission and information collection (Accounting Standards for Business Enterprises)

95

Financial statement submission and information collection (Accounting Standards for Small Business Enterprises)

96

Financial statement submission and information collection (Enterprise Accounting System)

97

Financial statement submission and information collection (Government Accounting Standards and Systems for)

98

Financial statement submission and information collection (other accounting systems)

99

Consolidated financial statement submission and information collection for enterprise groups

100

Collection of tax statistical survey data

101

Information collection for enterprises engaged in foreign cooperation in oil exploration

102

Reporting disposal of real property or high-value assets by delinquent taxpayers

103

Filing of engineering operations or service projects contracted out by domestic institutions and individuals

104

Payment of taxes and charges

105

Issuing tax payment certificates

106

Requesting documents on the sale of revenue stamps

107

Requesting a receipt of tax payment (for export goods and services only)

108

Chinese tax resident identification

109

Tax filing for outbound payment of services trade and other items

110

Issuing export tax refund (exemption) certificates

111

Requesting tax exemption certificates and write-off for inward processing

112

Requesting export cigarettes-related certificates and write-off for tax exemption

113

Invalidating export tax refund (exemption) certificates

114

Replacing export tax refund (exemption) certificates

115

Issuing Uniform Bills for Non-Tax Revenues of the Central Government

116

Approving the printing of invoices by enterprises

117

Approving taxpayers' deferred tax payment

118

Confirming taxpayers' postponed reporting

119

Confirming taxpayers' modification of the fixed amount of tax

120

Approving invoicing limits on special VAT invoices (VAT Tax Control System)

121

Confirming a method for estimated payment of enterprise income tax other than that for estimated payment on the basis of actual profits

122

Modification of tax administrative licenses

123

Confirmation of tax credits

124

Application for approval and adjustment of the fixed amount of tax payable at a definite time from taxpayers paying a fixed amount of tax at a definite time

125

Approval of deduction standards for input VAT on agricultural products

126

Refunds or credits of erroneous overpayment

127

Refunds or credits of tax paid without subtracting tax credit

128

Refunds or credits of overpayment after filing an annual tax return

129

Vehicle acquisition tax refunds

130

Refunds or credits of vehicle and vessel tax

131

Refunds of period-end excess input VAT credits

132

Refunds of naphtha and fuel oil consumption taxes

133

Management of deduction by overdue documents of VAT credits

134

Management of deduction by documents of VAT payment which fail to be reported for deduction as scheduled

135

Confirmation of reporting exemption from and refund of taxes on export goods and services

136

Confirmation of reporting a refund of VAT on goods and services bought in China by foreign embassies (consulates) in China and their employees

137

Confirmation of reporting exemption from and a refund of taxes on taxable services bought by foreign trade enterprises

138

Confirmation of reporting a tax refund filed by comprehensive foreign trade service enterprises on an agent basis

139

Confirmation of reporting exemption from and a refund of taxes on goods bought for the filer's own use

140

Confirmation of reporting exemption from and a refund of taxes on the export of used equipment

141

Confirmation of settlement by tax refund agencies

142

Confirmation of reporting exemption from and a refund of taxes on space launch business

143

Confirmation of reporting a refund of consumption taxes on the export of non-self-produced goods by manufacturing enterprises

144

Confirmation of reporting exemption from, crediting and a refund of taxese on export goods and services

145

Confirmation of reporting exemption from, crediting and a refund of taxes on taxable services subject to zero-rate VAT

146

Write-off for exemption from, crediting, and a refund of taxes on inward processing business of production enterprises

147

Confirmation of the postponement of reporting export tax refunds (exemption)

148

Search for information on documents of export tax refunds (exemption)

149

Reporting absence of electronic information related to documents of export tax refunds (exemption)

150

Submission of data on export tax refunds and collection of information

151

Retroactive tax payment credit assessment

152

Tax payment credit review

153

Approval of application for deferred (installment) payment of fines

154

Collection of information on tax-related professional service agreements

155

Modification and termination of information on tax-related professional service agreements

156

Collection of information on tax-related professional services

157

Collection of basic information of tax-related professional service institutions (personnel)

158

Consolidation and split reports

159

Reporting tax clearance by taxpayers holding a business license bearing a unified social credit code

160

Reporting tax clearance by individual industrial and commercial households holding a business license integrated with their tax registration certificate

161

Tax deregistration

162

Acquisition of invoices

163

Commissioning special VAT invoices

164

Commissioning general VAT invoices

165

Invalidating commissioned invoices

166

Surrendering invoices

167

Collection of data on special tax payment adjustments

168

Collection of funds in the custody of tax authorities

169

Negotiation and implementation of advance pricing arrangements

170

Confirmation of application for security for tax payment

171

Management of review applications

172

Processing of compensation applications

173

Tax administrative compensation

174

Consultation procedure initiated on the application of Chinese residents (nationals)

175

Administrative registration of tax agent firms

176

Modification and termination of administrative registration of tax agent firms

177

Remotely unlocking tax control equipment in the case of overdue copying and submission of invoicing information

178

Reporting withholding (estimated withholding) of individual income tax

179

Payment of individual income tax on equity rewards and converted equity capital by installments, deferred payment of taxes on equity incentives and payment of capital stock in technological achievements, and filing of individual income tax on cash rewards for the commercialization of scientific and technological achievements, among others

180

Application for a fee for withholding individual income tax

181

Monthly (quarterly) report on individual income tax on business income (Form A)

182

Annual report on individual income tax on business income (Form B)

183

Consolidated annual report on individual income tax on business income from multiple places (Form C)

184

Submitting information on special additional deductibles

185

Search in person for records of income tax payment from January 1, 2019


......
 

序号


税务事项名称


1


一照一码户登记信息确认


2


两证整合个体工商户登记信息确认


3


两证整合个体工商户信息变更


4


一照一码户信息变更


5


税务登记信息变更(非“多证合一”“两证整合”纳税人)


6


增值税一般纳税人登记


7


选择按小规模纳税人纳税的情况说明


8


一般纳税人转登记小规模纳税人


9


货物运输业小规模纳税人异地代开增值税专用发票备案


10


出口退(免)税企业备案信息报告


11


退税商店资格信息报告


12


出口企业放弃退(免)税权报告


13


其他出口退(免)税备案


14


增值税适用加计抵减政策声明


15


存款账户账号报告


16


财务会计制度及核算软件备案报告


17


银税三方(委托)划缴协议


18


综合税源信息报告


19


环境保护税税源信息采集


20


增量房房源信息报告


21


水资源税税源信息报告


22


建筑业项目报告


23


注销建筑业项目报告


24


不动产项目报告


25


注销不动产项目报告


26


房地产税收一体化信息报告


27


跨区域涉税事项报告


28


跨区域涉税事项报验


29


跨区域涉税事项信息反馈


30


税收减免备案


31


停业登记


32


复业登记


33


企业所得税清算报备


34


税务注销即时办理


35


注销扣缴税款登记


36


发票遗失、损毁报告


37


车辆生产企业报告


38


税务证件增补发


39


文化事业建设费缴费信息报告


40


发票票种核定


41


发票验(交)旧


42


红字增值税专用发票开具及作废


43


增值税税控系统专用设备变更发行


44


增值税预缴申报


45


增值税一般纳税人申报


46


原油天然气增值税申报


47


增值税小规模纳税人申报


48


航空运输企业年度清算申报


49


消费税申报


50


居民企业(查账征收)企业所得税月(季)度申报


51


居民企业(查账征收)企业所得税年度申报


52


居民企业(核定征收)企业所得税月(季)度申报


53


居民企业(核定征收)企业所得税年度申报


54


清算企业所得税申报


55


企业所得税汇总纳税信息报告


56


非居民企业企业所得税自行申报


57


非居民企业企业所得税预缴申报


58


非居民企业企业所得税年度申报


59


关联业务往来年度报告申报


60


扣缴企业所得税报告


61


车辆购置税申报


62


城镇土地使用税、房产税申报


63


车船税申报


64


印花税申报


65


印花税票代售报告


66


委托代征证券交易印花税报告


67


代扣代缴证券交易印花税申报


68


烟叶税申报


69


耕地占用税申报


70


契税申报


71


资源税申报


72


水资源税申报


73


土地增值税预征申报


74


房地产项目尾盘销售土地增值税申报


75


其他情况土地增值税申报


76


土地增值税清算申报


77


环境保护税一般申报


78


环境保护税抽样测算及按次申报


79


附加税(费)申报


80


文化事业建设费申报


81


废弃电器电子产品处理基金申报


82


石油特别收益金申报


83


油价调控风险准备金申报


84


残疾人就业保障金申报


85


非税收入通用申报


86


通用申报(税及附征税费)


87


定期定额户自行申报


88


委托代征报告


89


房产交易申报


90


申报错误更正


91


申报作废


92


逾期申报


93


财务报表数据转换


94


财务报表报送与信息采集(企业会计准则


95


财务报表报送与信息采集(小企业会计准则


96


财务报表报送与信息采集(企业会计制度)


97


财务报表报送与信息采集(政府会计准则制度)


98


财务报表报送与信息采集(其他会计制度)


99


企业集团合并财务报表报送与信息采集


100


税收统计调查数据采集


101


对外合作开采石油企业信息采集


102


欠税人处置不动产或者大额资产报告


103


境内机构和个人发包工程作业或劳务项目备案


104


税费缴纳


105


开具税收完税证明


106


转开印花税票销售凭证


107


转开税收缴款书(出口货物劳务专用)


108


中国税收居民身份证明


109


服务贸易等项目对外支付税务备案


110


出口退(免)税证明开具


111


来料加工免税证明及核销办理


112


出口卷烟相关证明及免税核销办理


113


作废出口退(免)税证明


114


补办出口退(免)税证明


115


开具中央非税收入统一票据


116


企业印制发票审批


117


对纳税人延期缴纳税款核准


118


对纳税人延期申报核准


119


对纳税人变更纳税定额的核准


120


增值税专用发票(增值税税控系统)最高开票限额审批


121


对采取实际利润额预缴以外的其他企业所得税预缴方式的核定


122


变更税务行政许可


123


税收减免核准


124


定期定额户申请核定及调整定额


125


农产品增值税进项税额扣除标准核定


126


误收多缴退抵税


127


入库减免退抵税


128


汇算清缴结算多缴退抵税


129


车辆购置税退税


130


车船税退抵税


131


增值税期末留抵税额退税


132


石脑油、燃料油消费税退税


133


逾期增值税抵扣凭证抵扣管理


134


未按期申报抵扣增值税扣税凭证抵扣管理


135


出口货物劳务免退税申报核准


136


外国驻华使(领)馆及其馆员在华购买货物和服务增值税退税申报核准


137


外贸企业外购应税服务免退税申报核准


138


外贸综合服务企业代办退税申报核准


139


购进自用货物免退税申报核准


140


出口已使用过设备免退税申报核准


141


退税代理机构结算核准


142


航天发射业务免退税申报核准


143


生产企业出口非自产货物消费税退税申报核准


144


出口货物劳务免抵退税申报核准


145


增值税零税率应税服务免抵退税申报核准


146


生产企业进料加工业务免抵退税核销


147


出口退(免)税延期申报核准


148


出口退(免)税凭证信息查询


149


出口退(免)税凭证无相关电子信息申报


150


出口退税资料报送与信息采集


151


纳税信用补评


152


纳税信用复评


153


延(分)期缴纳罚款申请审批


154


涉税专业服务协议信息采集


155


涉税专业服务协议信息变更及终止


156


涉税专业服务业务信息采集


157


涉税专业服务机构(人员)基本信息采集


158


合并分立报告


159


一照一码户清税申报


160


两证整合个体工商户清税申报


161


注销税务登记


162


发票领用


163


代开增值税专用发票


164


代开增值税普通发票


165


代开发票作废


166


发票缴销


167


特别纳税调整数据采集


168


税务代保管资金收取


169


预约定价安排谈签与执行


170


纳税担保申请确认


171


复议申请管理


172


赔偿申请处理


173


税务行政补偿


174


中国居民(国民)申请启动的相互协商程序


175


税务师事务所行政登记


176


税务师事务所行政登记变更及终止


177


逾期抄报税远程解锁税控设备


178


个人所得税代扣代缴(预扣预缴)申报


179


个人所得税股权奖励、转增股本分期纳税,股权激励、技术成果投资入股递延纳税,科技成果转化现金奖励等个人所得税备案


180


个人所得税扣缴手续费申请


181


经营所得个人所得税月(季)度申报(A表)


182


经营所得个人所得税年度申报(B表)


183


多处经营所得个人所得税汇总年度申报(C表)


184


专项附加扣除信息填报


185


查询本人2019年1月1日起的收入纳税明细



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