| Notice of the State Administration of Taxation on Establishing a Rapid-response Mechanism for Tax-related Appeals and Opinions from Small and Micro Businesses | | 国家税务总局关于建立小微企业涉税诉求和意见快速响应机制的通知 |
| (Letter No. 40 [2019] of the State Administration of Taxation) | | （税总函〔2019〕40号） |
| Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the local special commissioner's offices of the State Administration of Taxation ("SAT"); and all instrumentalities of the SAT: | | 国家税务总局各省、自治区、直辖市和计划单列市税务局，国家税务总局驻各地特派员办事处，局内各单位： |
| In order to thoroughly implement the spirit of the important speech delivered by General Secretary Xi Jinping at the private enterprise symposium and the new requirements of the CPC Central Committee and the State Council for deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization and regulation, and optimization of services” and for supporting the development of small and micro businesses, effectively implement the inclusive tax deduction and exemption policies for micro and small enterprises, and continuously optimize tax business environment, the SAT has decided to establish a rapid-response mechanism for tax-related appeals and opinions from small and micro businesses (hereinafter referred to as the “rapid-response mechanism”) on the basis of generally applicable taxpayer demand management. You are hereby notified of the relevant matters as follows: | | 为深入贯彻习近平总书记在民营企业座谈会上的重要讲话精神以及党中央、国务院深化“放管服”改革和支持小微企业发展的新要求，落实好小微企业普惠性税收减免政策，持续优化税收营商环境，税务总局决定在普遍适用的纳税人需求管理基础上，建立小微企业涉税诉求和意见快速响应机制（以下简称“快速响应机制”）。现将有关事项通知如下： |
| I. Work Objectives | | 一、工作目标 |
| A rapid-response mechanism for tax-related appeals and opinions mainly targeted at small and micro businesses shall be put in place among the tax authorities across the country so that tax-related appeals and opinions from small and micro businesses can be quickly studied and targeted measures can be come up with. This, therefore, may facilitate their handling of tax affairs, effectively protect their lawful rights and interests, and encourage them to actively pay taxes, thus boosting the sound development of small and micro businesses. | | 在全国税务系统建立以小微企业为主要服务对象的涉税诉求和意见快速响应机制，针对小微企业涉税诉求和意见，迅速研究提出针对性措施，有效帮助小微企业便利办税，切实维护小微企业合法权益，促进小微企业主动纳税遵从，助力小微企业健康发展。 |
| II. Work principles | | 二、工作原则 |
| 1. Administering taxes and standardizing services in accordance with law. On the premise of administering taxes and providing services in accordance with law, a rapid-response mechanism for small and micro businesses shall be established to respond to their concerns in a timely manner and standardize the handling of their appeals and opinions. | | （一）依法治税，规范服务。在依法治税、依法服务的前提下，建立小微企业快速响应机制，及时响应小微企业关切，增强小微企业诉求和意见处理的规范性。 |
| 2. Establishing a quality management mode that provides convenient, accurate and efficient services. With the support of taxation big data, modern information technology means shall be used as far as possible to establish an integrated, chained and process-based management mode for appeals and opinions from small and micro businesses so as to improve the response efficiency of appeals and opinions from small and micro businesses. | | （二）优质便捷，精准高效。以税收大数据为支撑，尽可能利用现代信息技术手段，建立集成化、链条化、流程化的小微企业诉求和意见管理模式，提高小微企业诉求和意见响应效率。 |
| 3. Carrying out interdepartmental cooperation and overall coordination. With the goal of rapid response, the relevant departments shall establish a working mechanism for vertical linkage and horizontal interaction to strengthen the cooperation between departments and reduce the circulation and processing links in an effort to further improve the quality and efficiency of tax payment services for small and micro businesses. | | （三）部门合作，统筹协调。以快速响应为目标，建立纵向联动、横向互动的工作机制，强化部门协作配合，减少流转处理环节，进一步提高面向小微企业的纳税服务质效。 |
| 4. Performing level-by-level responsibility and conducting closed-loop management. According to the principle of “the responsible person shall make arrangements and those who make arrangements shall provide feedback”, tax-related appeals and opinions from small and micro businesses shall be subject to residence management, level-by-level responsibility and classified treatment to ensure a timely and effective response. | | （四）分级负责，闭环管理。坚持“谁负责、谁主办”“谁主办、谁反馈”的原则，对小微企业涉税诉求和意见实行属地管理、分级负责、分类处理，确保响应及时有效。 |
III. Categories and channels of acceptance
．．．．．． | | 三、受理类别和渠道
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