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Notice of the General Office of the State Administration of Taxation on Issuing the Work Plan for Tax Services with Respect to Deepening the Value-added Tax Reform in 2019 | | 国家税务总局办公厅关于印发《2019年深化增值税改革纳税服务工作方案》的通知 |
(No. 34 [2019] of the General Office of the State Administration of Taxation) | | (税总办发〔2019〕34号) |
The tax services of the State Administration of Taxation ("SAT") in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the local special commissioner's offices of the SAT; and all the bodies 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: |
The Work Plan for Tax Services with Respect to Deepening the Value-added Tax Reform in 2019 is hereby issued to you for your compliance and implementation. | | 现将《2019年深化增值税改革纳税服务工作方案》印发给你们,请遵照执行。 |
General Office of the State Administration of Taxation | | 国家税务总局办公厅 |
March 21, 2019 | | 2019年3月21日 |
Work Plan for Tax Services with Respect to Deepening the Value-added Tax Reform in 2019 | | 2019年深化增值税改革纳税服务工作方案 |
The present Plan is made for the purposes of thoroughly implementing the decisions and arrangements of the CPC Central Committee and the State Council on implementing on a more extensive scale the reduction in taxes and fees and ensuring that the value-added tax ("VAT") reform in 2019 is better implemented. | | 为深入贯彻落实党中央、国务院关于实施更大规模减税降费的决策部署,确保2019年深化增值税改革更好地落到实处,特制定本方案。 |
I. General requirements | | 一、总体要求 |
With a focus on reducing VAT rates and other reform measures, publicity and guidance shall be comprehensively, accurately and solidly conducted, handling procedures shall be simplified, problems shall be resolved quickly, the effectiveness of achievements shall be tested, no effort shall be spared in achieving 100% coverage and verifiability of publicity and guidance, 100% of benefit statements shall be pushed, it shall be achieved to clarify policies and process, simplify procedures, and produce manifest results, and taxpayers shall be promoted in better enjoying the benefits of the VAT reform policy by facilitative and efficient tax services, so as to effectively enhance taxpayers' sense of gain. Efforts shall be made in the work to adhere to the following three points: | | 聚焦降低增值税税率等各项改革措施,全面精准做实宣传辅导,精简办理手续,从快解决问题,过硬成效检验,全力实现宣传辅导100%全覆盖、可验证,红利账单100%有推送,有效做到政策明、流程清、手续简、成果显,以便利高效的纳税服务促进纳税人更好享受深化增值税改革政策红利,切实增强纳税人获得感。在工作中努力做到三个坚持: |
—Adhering to "practicalness, simplicity, quickness and solidness" and sparing no effort in ensuring the effective implementation of various reform measures, including reducing VAT rates. Publicity and guidance shall be "practical," the scope of persons receiving guidance shall be practically expanded, the subject matter of guidance shall be practically deepened, the methods of guidance shall be practically increased, and the quality and effect of guidance shall be practically susceptible to verification; procedures shall be instituted "simply," policies shall be concisely interpreted, incentives shall be accessible easily, the benefits of policies shall be briefly pushed, the tax process shall be streamlined; problems shall be resolved "quickly," problems shall be quickly collected, complaints shall be quickly processed, demand shall be quickly responded to, and results shall be quickly fed back; and effectiveness tests shall be "solid," and service standards, work style, risk prevention and control, and improvements shall be solid. | | --坚持“实简快硬”,全力确保降低增值税税率等各项改革措施落地生根。宣传辅导要“实”,辅导对象实打实再扩围、辅导内容实打实再深化、辅导方式实打实再扩展、辅导质效实打实可验证;手续办理要“简”,政策内容简明解读、优惠办理简便操作、政策红利简洁推送、办税流程简化环节;问题解决要“快”,问题快速收集、投诉快速处理、需求快速响应、结果快速反馈;成效检验要“硬”,服务标准要硬、工作作风要硬、风险防控要硬、改进完善要硬。 |
—Adhering to grasping what is critical and solidly and effectively providing tax services in a targeted manner. Critical periods shall be grasped, and publicity and guidance shall be conducted immediately after the issuance of various reform measures, including reducing VAT rates; critical stages shall be grasped, and targeted tax services shall be provided based on the different characteristics of the three key stages before, during and after each period for filing tax returns; critical objectives shall be grasped to ensure that VAT payers are capable of smoothly issuing invoices on April 1 and filing tax returns on May 1; benefit statements centering on taxpayers' sense of gains shall be pushed to show the results of deepening the VAT reform; the critical period for levying taxes shall be grasped, and as the April period for levying taxes is an critical period in which multiple policies on reduction in taxes and fees will come into force, calculation shall be conducted, and a series of targeted measures shall be proposed, so as to effectively prevent various risks and ensure smooth operation in the critical period for levying taxes. | | --坚持把握关键,扎实做好针对性纳税服务工作。把握关键时期,在降低增值税税率等各项改革措施公布后立即开展宣传辅导;把握关键环节,针对每个申报期前、中、后三个关键环节不同特点,开展针对性纳税服务;把握关键目标,确保增值税纳税人4月1日顺利开票,5月1日顺利申报;围绕纳税人获得感推送红利账单,展示深化增值税改革成果;把握关键征期,4月份征期是多重减税降费政策叠加的关键征期,要提前预判并提出系列针对性措施,有效防范各类风险,确保关键征期平稳运行。 |
—Adhering to hierarchical responsibility and maximizing the synergy of the tax authorities at all levels. The SAT shall uniformly conduct organization and arrangement, be responsible for developing a work plan for tax services with respect to deepening the VAT reform in 2019, acquire standards of the publicity and guidance on policies towards taxpayers in a timely manner, establish working mechanisms such as tax service halls directly connected with the SAT, survey taxpayers' demand and satisfaction, and direct the tax authorities at all levels to conduct the work of tax services with respect to deepening the VAT reform; the provincial tax authorities shall, in light of their local actual circumstances, innovate working methods, coordinate, organize and conduct the work of tax services with respect to deepening the VAT reform in their respective provinces, design publicity and guidance products in their respective provinces, conduct publicity, consultation, training and guidance in their respective provinces, establish and improving working mechanisms, such as direct connection, ensure the smooth operation of tax service halls, electronic tax services, and self-service terminals, and direct the tax authorities below the provincial level to conduct the work of tax services with respect to deepening the VAT reform; and the municipal and county tax authorities shall, in light of their local actual circumstances, specifically implement the work of tax services with respect to deepening the VAT reform, achieve the full coverage and verifiability of publicity and guidance in an innovative manner, achieve the 100% pushing of benefit statements with a focus on the sense of gains, comprehensively provide training for first-line officials, guarantee the stable and orderly operation in periods for levying taxes, cooperate in effectively conducting the work of "three types of 100" direct connection points, and practically respond to taxpayers' appeals in the aspect of implementation of policies on deepening the VAT reform. | | --坚持分级负责,充分发挥各级税务机关联动效应。税务总局统一组织部署,负责制定2019年深化增值税改革纳税服务工作方案,及时获取面向纳税人的政策宣传辅导口径,建立税务总局直联办税服务厅等工作机制,开展纳税人需求、满意度调查,指导各级税务机关开展深化增值税改革纳税服务工作;各省税务机关结合本地实际,创新工作方法,统筹组织开展本省深化增值税改革纳税服务工作,设计本省宣传辅导产品,开展本省宣传咨询和培训辅导工作,建立健全直联等工作机制,确保办税服务厅、电子税务局、自助终端平稳运行,指导省以下税务机关开展深化增值税改革纳税服务工作;市县税务机关结合本地实际,具体实施深化增值税改革纳税服务工作,创新方式实现宣传辅导100%全覆盖、可验证,聚焦获得感实现红利账单100%有推送,全面开展一线干部培训,保障征期平稳有序,配合做好“3个100”直联工作,切实响应纳税人深化增值税改革政策落地方面的诉求。 |
II. Work measures | | 二、工作措施 |
1. Conducting "practical" publicity and guidance and heightening policy awareness | | (一)宣传辅导要“实”,增强政策知晓度 |
(1) Harmonizing the standards of publicity and guidance. The SAT shall, in accordance with all the newly issued reform measures, such as reducing VAT rates, seasonably acquire standards of publicity and guidance on policies, update the 12366 tax knowledge base within 24 hours, process them and prepare concise, simple and understandable publicity materials, and provide practical support for consultation. All the provincial tax authorities shall refine their respective standards of publicity and guidance on policies towards taxpayers in accordance with the SAT's harmonized standards of publicity and guidance on policies on deepening the VAT reform. | | 1.统一宣传辅导口径。税务总局根据新出台的降低增值税税率等各项改革措施,及时获取政策宣传辅导口径,24小时内更新12366税收知识库,并加工形成简明平实、通俗易懂的宣传材料,为咨询解答提供实际支撑。各省税务机关根据税务总局统一的深化增值税改革政策宣传辅导口径,细化本省面向纳税人的政策宣传辅导口径。 |
(2) Expanding channels for publicity and guidance. The SAT shall post the various reform measures regarding reducing VAT rates in the tax and fee reduction column and the tax-related professional service column opened on the 12366 tax service platform, highlight the publicity and guidance on reform measures for reducing VAT tax rates and adding supporting deduction in the online taxpayer school, and launch three successive episodes of online interviews or webcasts on the theme of deepening the VAT reform before and after the two sessions. The tax authorities in all regions shall, with a focus on the theme of deepening the VAT reform, highlight consultation and guidance on all the reform measures regarding reducing VAT rates through the incentive policies implementation consulting service posts, service experience areas, and taxpayer schools of tax service halls and effectively use electronic tax services, "WeChat, Weibo and application," and other multimedia channels to increase publicity efforts. ...... | | 2.扩展宣传辅导渠道。税务总局在12366纳税服务平台开设的减税降费专栏和涉税专业服务专栏中增设降低增值税税率等各项改革措施内容,在网上纳税人学堂突出降低增值税税率、配套增加抵扣等改革措施的宣传辅导,在两会前后连续开展3期深化增值税改革主题在线访谈或网络直播。各地税务机关围绕深化增值税改革主题,既要通过办税服务厅优惠政策落实咨询服务岗、服务体验区和纳税人学堂等突出开展降低增值税税率等各项改革措施的咨询辅导,又要用好电子税务局、“两微一端”等多媒体渠道加大宣传力度。 ...... |
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