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【法宝引证码】
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- Issuing authority：
Instrumentalities of the State Council,All Administrations,State Taxation Administration,All Commissions,State Development & Reform Commission (incl. former State Development Planning Commission),All Ministries,Ministry of Public Security,Ministry of Justice,Ministry of Finance,Ministry of Human Resources & Social Security,Ministry of Housing & Urban-Rural Development,Ministry of Commerce,All Banks,People's Bank of China,All Agencies,General Administration of Customs,National Healthcare Security Administration,Other Institutions,Others,All Administrations (others),State Archives Administration ,State Encryption Administration
- Document Number：
No. 48 [2020] of the State Taxation Administration
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Date issued：
09-28-2020
- Effective date：
09-28-2020
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Taxation,Optimization of Doing Business
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| Notice by Thirteen Departments Including the State Taxation Administration of Several Measures for Facilitating the Reform of Tax and Fee Payment and Optimizing the Taxation Business Environment | | 税务总局等十三部门关于推进纳税缴费便利化改革优化税收营商环境若干措施的通知 |
| (No. 48 [2020] of the State Taxation Administration) | | （税总发〔2020〕48号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; and relevant departments of the State Council: | | 各省、自治区、直辖市人民政府，国务院有关部门： |
| For the purposes of implementing the decisions and arrangements made by the CPC Central Committee and the State Council, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” optimizing business environment, and conscientiously implementing the requirements of the Regulation on Optimizing the Business Environment and the Implementation Opinions of the General Office of the State Council on Further Optimizing the Business Environment and Better Serving Market Participants, upon approval by the State Council, you are hereby notified of relevant matters concerning further promoting the reform of tax and fee payment, continuously improving the level of services for market participants, and accelerating the creation of a market-oriented, law-based, and international taxation business environment as follows: | | 为贯彻党中央、国务院决策部署，深化“放管服”改革、优化营商环境，认真落实《优化营商环境条例》、《国务院办公厅关于进一步优化营商环境更好服务市场主体的实施意见》要求，经国务院同意，现就进一步推进纳税缴费便利化改革、持续提升为市场主体服务水平、加快打造市场化法治化国际化税收营商环境有关事项通知如下： |
| I. Continuously promoting the direct access to and quick enjoyment of tax and fee reduction policies | | 一、持续推进减税降费政策直达快享 |
| (1) Optimizing the working mechanism for policy implementation. By integrating and using online and offline channels, such as the Internet, telephone hotlines, and government service places and adopting comprehensive methods, such as “Cloud Lecture Hall”, online Q&A, on-site trainings, preparation and distribution of guidelines, and fixed-point pushes, preferential tax and fee policies shall be issued in a timely manner, and guidance and interpretation shall be intensified continuously so as to ensure that the policies are widely known and easy to understand and master. Efforts shall be concentrated on creating a policy implementation guarantee system in which “there are special columns and special seats online, there are special windows on the spot, special personnel are assigned for handling matters, and the whole process is under special supervision” to ensure the thorough and effective implementation of all tax cut and fee reduction policies. (The Ministry of Human Resources and Social Security, the State Taxation Administration and the National Healthcare Security Administration shall be responsible for the work according to their respective functions.) | | （一）优化政策落实工作机制。融合运用网络、热线、政务服务场所等线上线下渠道，综合采取“云讲堂”、在线答疑、现场培训、编发指引、定点推送等方式，及时发布税费优惠政策，不断加大辅导解读力度，确保政策广为周知、易懂能会。着力打造“网上有专栏、线上有专席、场点有专窗、事项有专办、全程有专督”的政策落实保障体系，确保各项减税降费政策不折不扣落实到位。（人力资源社会保障部、税务总局、医保局按职责分工负责） |
| (2) Maximizing the role of big data to ensure that all policies available to taxpayers are enjoyed by them. Big data analysis and application shall be deepened, taxpayers and fee payers eligible for enjoying the preferential policies shall be proactively screened, tax and fee policy information shall be pushed in a precise manner, and taxpayers and fee payers shall be helped in the full application of preferential policies. The implementation of tax reduction and fee reduction policies shall be monitored by utilizing big data on taxes and fees, and the doubtful information on failure to enjoy the policies that should be enjoyed and the enjoyment of policies in violation of regulations shall be scanned and analyzed in a timely manner to enable all eligible taxpayers and fee payers to enjoy all policies available to them, and prompt, correct and handle the enjoyment of policies in violation of regulations in a timely manner. (The Ministry of Human Resources and Social Security, the State Taxation Administration and the National Healthcare Security Administration shall be responsible for the work according to their respective functions.) | | （二）充分发挥大数据作用确保政策应享尽享。深化大数据分析和应用，主动甄别符合享受优惠政策条件的纳税人缴费人，精准推送税费政策信息，帮助纳税人缴费人充分适用优惠政策。运用税费大数据监测减税降费政策落实情况，及时扫描分析应享未享和违规享受的疑点信息，让符合条件的纳税人缴费人应享尽享，对违规享受的及时提示纠正和处理。（人力资源社会保障部、税务总局、医保局按职责分工负责） |
| (3) Simplifying the formalities for enjoying preferences to ensure that the process is simple, clear and easy to operate. The methods in which taxpayers and fee payers enjoy tax and fee preferences shall be optimized, departmental coordination and information sharing shall be strengthened, and the handling method of “self-judgment, application for enjoyment, and retention of materials for future inspection” for matters other than those that need to be subject to confirmation or recordation shall be promoted so as to further enhance the sense of gain of taxpayers and fee payers in the enjoyment of policy dividends and service facilitation. (The Ministry of Human Resources and Social Security, the State Taxation Administration and the National Healthcare Security Administration shall be responsible for the work according to their respective functions.) | | （三）压缩优惠办理手续确保流程简明易行好操作。优化纳税人缴费人享受税费优惠方式，加大部门协同和信息共享，除依法需要核准或办理备案的事项外，推行“自行判别、申报享受、资料留存备查”的办理方式，进一步提升纳税人缴费人享受政策红利和服务便利的获得感。（人力资源社会保障部、税务总局、医保局按职责分工负责） |
| (4) Improving the efficiency of implementation of the excess input VAT credit refund policy. The channels for taxpayers to file applications online and apply for refunding excess input VAT credits shall be expanded by relying on e-tax administrations to improve the tax refund efficiency. Finance departments shall strengthen overall planning to ensure that the availability of funds for refunds from the treasury. The finance, taxation and treasury departments shall work closely with each other to keep unimpeded the electronic tax refund channels so as to ensure that eligible taxpayers receive the taxes refunded in a timely manner. (The Ministry of Finance, the People's Bank of China, and the State Taxation Administration shall be responsible for the work according to their respective functions.) | | （四）提高增值税留抵退税政策落实效率。依托电子税务局，拓展纳税人网上申请和办理增值税留抵退税业务渠道，提高退税效率。财政部门加强统筹，及时保障退库资金到位。财政、税务和国库部门密切合作，畅通电子退税渠道，确保符合条件的纳税人及时获得退税款。（财政部、人民银行、税务总局按职责分工负责） |
| (5) Accelerating the handling of matters at all stages of the export business. “Single Window” export tax refund declaration function shall be optimized. Paperless document recordation shall be boosted. Customs clearance and foreign exchange collection formalities shall be further simplified. Commerce departments, the People's Bank of China, customs offices, taxation departments and so on shall strengthen collaboration and cooperation, expand the scope of data sharing, reinforce publicity and guidance, and help export enterprises accelerate the handling of all matters throughout the chain, shorten the time for document collection and sorting, and improve the overall efficiency of export tax refunds. Taxation departments shall ensure that the average time for handling normal export tax refund business do not exceed eight working days, and further shorten the period for handling the business for Grade A taxpayers. (The Ministry of Commerce, the People's Bank of China, the General Administration of Customs, and the State Taxation Administration shall be responsible for the work according to their respective functions.) | | （五）加快出口业务各环节事项办理速度。优化“单一窗口”出口退税申报功能。推行无纸化单证备案。进一步简化结关、收汇手续。商务、人民银行、海关、税务等部门强化协作配合，扩大数据共享范围，加大宣传辅导力度，帮助出口企业加快全环节各事项办理速度、压缩单证收集整理时间，提升出口退税整体效率。税务部门办理正常出口退税业务的平均时间确保不超过8个工作日，并进一步压缩A级纳税人办理时限。（商务部、人民银行、海关总署、税务总局按职责分工负责） |
| II. Continuously improving the facilitation of handling of tax and fee payment matters | | 二、不断提升纳税缴费事项办理便利度 |
(6) Expanding the scope of comprehensive tax and fee declaration. On the basis of further implementing the filing of returns of urban land use tax and property tax on a consolidated basis, the advancement of the filing of returns of VAT, consumption tax, urban maintenance and construction tax and other surtax and surcharges on a consolidated basis and the integrated filing of property and behavior tax returns shall be accelerated, and the frequency of tax return filings shall be further reduced so as to alleviate the burdens of tax and fee payment. (The State Taxation Administration shall be responsible for the work.)
．．．．．． | | （六）拓展税费综合申报范围。在进一步落实城镇土地使用税、房产税合并申报的基础上，加快推进增值税、消费税同城市维护建设税等附加税费合并申报及财产行为税一体化纳税申报，进一步简并申报次数，减轻纳税缴费负担。（税务总局负责）
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