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| Opinions of the State Taxation Administration on Conducting the “Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs” in 2020 | | 国家税务总局关于开展2020年“便民办税春风行动”的意见 |
| (No. 11 [2020] of the State Taxation Administration) | | （税总发〔2020〕11号） |
| The offices of the State Taxation Administration (“STA”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local special commissioner's offices of the STA; and all entities of the STA: | | 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： |
| For the purpose of thoroughly implementing the spirit of the important speeches delivered by General Secretary Xi Jinping at the meeting held for the arrangements regarding the overall advancement of the prevention and control of the coronavirus disease (COVID-19) and economic and social development and the spirit of a series of important instructions on prevention and control of the COVID-19, in accordance with the decisions and arrangements made by the CPC Central Committee and the State Council, the STA has decided to conduct the “Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs” in 2020 (hereinafter referred to as the “Spring Breeze Action” for the seventh consecutive year themed “Fighting against COVID-19, Promoting the Development and Serving the Building of a Moderately Prosperous Society in All Respects” to keep deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” of the taxation system, optimize the taxation business environment, spare no effort in supporting the fight against COVID-19 and enterprises' reopening to work and production, serve economic and social development, and assist in the building of a moderately prosperous society in all aspects. | | 为深入贯彻落实习近平总书记在统筹推进新冠肺炎疫情防控和经济社会发展工作部署会议上的重要讲话精神和关于疫情防控等系列重要指示批示精神，按照党中央、国务院决策部署，税务总局决定，2020年以“战疫情促发展服务全面小康”为主题，连续第7年开展“便民办税春风行动”（以下简称“春风行动”），持续深化税务系统“放管服”改革，优化税收营商环境，全力支持抗击疫情和企业复工复产，服务经济社会发展，助力全面建成小康社会。 |
| I. Overall Requirements | | 一、总体要求 |
| 2020 is the final year for building a moderately prosperous society in all respects and completing the tasks set out in the “13th Five-Year Plan” Period. The tax authorities at all levels should be guided by the Xi Jinping Thought on Socialism with Chinese Characteristics in a New Era, conscientiously implement the decisions and arrangements made by the CPC Central Committee and the State Council, unswervingly implement the new development concept, closely center on the theme of “Fighting against COVID-19, Promoting Development and Serving the Building of a Moderately Prosperous Society in All Respects,” conduct the “Spring Breeze Action” in a solid manner according to the requirements for “effective implementation of preferential policies,” “assistance from the ‘non-contact' handling of tax affairs,” “sparing no effort in serving the big picture with data,” and “intensified efforts in prevention and control of the COVID-19,” maximize the functional role of taxation, and accelerate the advancement of the modernization of the tax governance system and governance capabilities so as to make the due contributions of taxation departments to the fight and win the battle against the epidemic by mobilizing all resources, and blocking the spread of the virus, providing comprehensive and effective support to ensure stability in employment, financial operations, foreign trade, foreign investment, domestic investment, and expectations, making efforts to achieve the objectives and tasks for the economic and social development of the whole year, and accomplishing the targets and tasks set forth for successfully building a moderately prosperous society in all aspects and fighting against poverty, and ensuring that the “13th Five-Year Plan” is fully completed. | | 2020年是全面建成小康社会和“十三五”规划的收官之年。各级税务机关要以习近平新时代中国特色社会主义思想为指导，认真落实党中央、国务院决策部署，坚定不移贯彻新发展理念，紧扣“战疫情促发展服务全面小康”主题，按照“优惠政策落实要给力，‘非接触式'办税要添力，数据服务大局要尽力，疫情防控工作要加力”的“四力”要求，扎实开展“春风行动”，充分发挥税收职能作用，加快推进税收治理体系和治理能力现代化，为助力打赢疫情防控的人民战争、总体战、阻击战，支持全面做好“六稳”工作，努力实现全年经济社会发展目标任务，实现决胜全面建成小康社会、决战脱贫攻坚目标任务，确保“十三五”规划圆满收官作出税务部门应有的贡献。 |
| II. Action Content | | 二、行动内容 |
| 1. Supporting the prevention and control of the COVID-19 and helping enterprises solve their problems | | （一）支持疫情防控帮扶企业纾困解难 |
| (1) Implementing and improving preferential tax policies. All relevant parties shall ensure the effective implementation of the tax policies that have been issued for supporting the prevention and treatment of the epidemic, focusing on guaranteeing the stable production and supply by material production enterprises, and encouraging public welfare donations, among others, and effectively implement the tax policies for helping industries severely affected by the epidemic, such as the accommodation, catering, culture, sports, entertainment, transportation, and tourism industries; shall, through the application of tax big data and third-party data, precisely target the taxpayers eligible for tax preferences, and take the initiative to give warm-hearted tips by SMS and WeChat, among others; shall simplify tax preference handling procedures, and accelerate the improvement of supporting implementation measures so as to enable various preferential policies to be effectively implemented as soon as possible; shall keep publishing answers to policy hotspots; shall effectively strengthen the supervision and inspection of the implementation of policies; and shall strengthen policy research reserves in response to reasonable appeals of enterprises. | | 1.落实和完善税收优惠政策。抓好已出台的支持防护救治、重点保障物资生产企业稳产保供、鼓励公益捐赠等方面税收政策落实，执行好帮扶住宿餐饮、文体娱乐、交通运输、旅游等受疫情影响严重行业的税收政策。通过税收大数据和第三方数据的应用，精准定位享受税收优惠的纳税人，主动以短信、微信等方式给予温馨提示。简化税收优惠办理程序，加快完善配套实施办法，使各项优惠政策尽快落实到位。持续发布政策热点问题解答。切实加强对政策落实情况的监督检查。针对企业合理诉求，加强政策研究储备。 |
| (2) Conscientiously implementing the policies of temporary reduction and exemption of social insurance contributions. All relevant parties shall, in conjunction with relevant departments, guide all provinces to promptly develop implementation plans, strengthen publicity and guidance to contributors, and effectively conduct policy interpretation, operation explanations, and question answering, among others; shall adjust information systems in a timely manner, strengthen the inter-departmental information sharing, simplify operation procedures, and facilitate the accurate handling of relevant matters by participating employers; and shall handle the refund and offset formalities as required for the participating employers that have made relevant payments in February. | | 2.认真落实阶段性减免社保费政策。联合有关部门，指导各省抓紧制定具体实施方案，加强对缴费人的宣传辅导，做好政策解读、操作讲解、疑问回答等工作。及时调整信息系统，加强部门信息共享，简化操作流程，方便参保单位准确办理。对2月份已经缴纳有关费款的参保单位，按照规定进行退抵。 |
| (3) Vigorously promoting “no-contact” handling of tax affairs and payment of fees. All relevant parties shall further expand the scope of items subject to online handling of tax affairs and payment of fees by relying on e-tax administrations and self-service tax terminals; shall promote third-party payment of taxes and fees via the mobile terminals of e-tax administrations; shall expand the coverage of “online application for and mail delivery” of invoices with respect to the obtainment and use of invoices and issuing invoices on behalf of taxpayers, and increase the proportion of invoices obtained and used on a “no-contact” basis from 50% in 2019 to 70% in 2020; shall effectively implement the relevant work requirements for export tax refund (exemption) during the prevention and control of the COVID-19, and constantly optimize and expand the “no-contact” export tax refund (exemption) services; shall make full use of the “12366” tax service hotline and website, WeChat and other online platforms to carry out interactive policy publicity and guidance, and provide consultation on and give reply to issues concerning handling of tax affairs and fee payment so as to enable various policies to be easily understood. | | 3.大力推广“非接触式”办税缴费服务。依托电子税务局、自助办税终端，进一步拓展网上办税缴费事项范围。推广电子税务局移动端缴纳税费业务的第三方支付。扩大发票领用和发票代开“网上申请、邮寄配送”的覆盖面，将发票“非接触式”领用比例从2019年的50%提升到2020年的70%。落实好疫情防控期间出口退（免）税有关工作要求，不断优化和拓展“非接触式”出口退（免）税服务。充分运用12366纳税服务热线和网站、微信等线上平台，开展互动式政策宣传辅导和办税缴费问题咨询解答，使各项政策易于知晓。 |
| (4) Constantly optimizing the services of on-site handling of tax affairs and payment of fees. All relevant parties shall strengthen safety protection, such as cleaning and disinfection of tax service halls, and, for taxpayers and fee payers that need to pay taxes or fees onsite, maximize the role of self-service tax terminals, strengthen tax guidance services, strictly implement the initial inquiry responsibility system, and promote the handling of tax affairs by making appointments, avoiding peak hours and tolerating the incompleteness so as to create a safe, trustworthy, convenient and efficient environment for handling of tax affairs and payment of fees. | | 4.不断优化现场办税缴费服务。加强办税服务厅清洁消毒等安全防护，对确需到现场办理税费事项的纳税人、缴费人，充分发挥自助办税终端作用，加强导税服务，严格落实首问责任制，推行预约办、错峰办、容缺办，营造安全放心、便捷高效的办税缴费环境。 |
| (5) Effectively implementing the measures regarding deferred tax return filing, deferred tax payment and invoice guarantee. All relevant parties shall legally handle deferred tax return filing or deferred tax payment in a timely manner for taxpayers that cannot file tax returns during specified tax return filing periods or have special difficulties in tax payment due to reasons attributable to COVID-19, and may allow the taxpayers that fail to file tax returns during the tax return filing period in February 2020 to undergo the supplemental formalities for deferred tax return filing or postpone the filing of tax returns, and shall not impose late fees for overdue tax payment or impose administrative penalties on or adjust the tax credit ratings of such taxpayers, or determine such taxpayers as abnormal taxpayers. If taxpayers that produce or sell medical treatment equipment, testing instruments, protective supplies, disinfectants, medicines, or other key emergency materials for epidemic prevention and control or the taxpayers that provide shipping services for such materials apply for higher amount or larger quantity of VAT invoices, the quantity of invoices obtained and the maximum invoiced amount may be temporarily adjusted without the need of prior on-site checking. | | 5.切实落实延期申报、延期缴税和发票保障措施。对受疫情影响在规定的纳税申报期限内无法办理纳税申报或缴税有特殊困难的，依法及时为其办理延期申报或延期缴税；对在2020年2月份申报期内仍无法办理纳税申报或延期申报的纳税人，可按规定补办延期申报手续并同时办理纳税申报，依法对其不加收税款滞纳金、不给予行政处罚、不调整纳税信用评价、不认定为非正常户。在疫情防控期间，对生产和销售医疗救治设备、检测仪器、防护用品、消杀制剂、药品等疫情防控重点保障物资以及对此类物资提供运输服务的纳税人，申请增值税发票“增版”“增量”的，可暂按需调整发票领用数量和最高开票限额，不需事前实地查验。 |
| 2. Vigorously promoting enterprises to re-open for work and production | | （二）积极推动企业复工复产 |
(6) Strengthening analysis to serve decision-making. The tax authorities of all localities shall actively participate in the leadership of local governments to support the re-opening of enterprises for work and production, give their advice or comments in respect of the functions of taxation departments, and effectively conduct the relevant work supporting the re-opening of enterprises for work and production; shall maximize the advantages of wide coverage, strong timeliness, and fine granularity, among others, of VAT invoices and other big data on taxation, track and analyze the re-opening of enterprises for work and production and economic operation from multiple perspectives, carefully sort out the problems that need to be solved in mutual support between sellers and buyers and between the upper and lower reaches, among others, and put forward practical and effective support measures and pertinent suggestions.
．．．．．． | | 6.加强分析服务决策。各地税务机关应积极参加当地政府支持企业复工复产领导小组工作，结合税务部门职能提出意见建议，按要求做好支持企业复工复产相关工作。充分发挥增值税发票等税收大数据覆盖面广、及时性强、颗粒度细等优势，从多维度跟踪分析企业复工复产状况以及经济运行情况，细致梳理购销方、上下游配套等方面需要解决的问题，提出务实管用的支持措施和有针对性建议。
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