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Notice by the State Taxation Administration of Further Simplifying the Procedures for the Handling of Tax-Related Matters Concerning Enterprise Formation and Shortening the Handling Time [Effective]
国家税务总局关于进一步简化企业开办涉税事项办理程序压缩办理时间的通知 [现行有效]

Notice by the State Taxation Administration of Further Simplifying the Procedures for the Handling of Tax-Related Matters Concerning Enterprise Formation and Shortening the Handling Time 


(No. 126 [2019] of the State Taxation Administration) (税总发〔2019〕126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; and all local special commissioner's offices 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:
For the purposes of thoroughly implementing the spirit of the Fourth Plenary Session of the 19th CPC Central Committee, implementing the relevant requirements of the Regulation on Optimizing the Business Environment, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” in the taxation field, and keeping optimizing taxation business environment, you are hereby notified of the relevant issues concerning further simplifying the procedures for the handling of tax-related matters concerning enterprise formation and shortening the handling time as follows: 为深入贯彻党的十九届四中全会精神,落实《优化营商环境条例》有关要求,深化税收领域“放管服”改革,持续优化税收营商环境,现就进一步简化企业开办涉税事项办理程序、压缩办理时间有关问题通知如下:
I. Objective Requirements and Working Principles   一、北京大学互联网法律中心目标要求及工作原则
(1) Objective Requirements (一)目标要求
Before the end of June 2020, “one set of materials, acceptance at one window, one-off submission, and conclusion of handling once and for all” shall be achieved for the handling of all tax-related matters concerning enterprise formation. The time required for the application for value-added tax (“VAT”) invoices at the time of initial handling of tax affairs concerning enterprise formation shall be further shortened, and may be shortened to one working day at regions where conditions permit. 2020年6月底前,企业开办涉税事项办理全部实现一套资料、一窗受理、一次提交、一次办结。进一步压缩企业开办首次办税时申领增值税发票时间,有条件的地区可以压缩至1个工作日内。
(2) Working principles (二)工作原则
Facilitation and high efficiency. Matters, forms, materials, procedures and operations shall be reduced, and the change of “series” handling of matters concerning enterprise formation among departments into “parallel” handling shall be boosted; and handling efficiency shall be improved by information technology means to facilitate taxpayers' handling of tax affairs. This principle shall apply mutatis mutandis to individual industrial and commercial households and farmers' cooperatives. 便利高效。减事项、减表单、减资料、减流程、减操作,推动将企业开办事项由部门间“串联”办理转变为“并联”办理;运用信息化手段提升办理效率,方便纳税人办税。个体工商户、农民合作社参照适用。
Classified handling. According to the actual needs of the newly formed enterprises, the tax-related matters concerning enterprise formation shall be handled based on classification. If a newly formed enterprise needs to apply for invoices, it can be handled based on the optimized procedures. If the enterprise does not apply for invoices temporarily, it only needs to confirm the registration information when handling tax-related matters. 分类办理。根据新办企业实际需求,分类办理企业开办涉税事项。新办企业需要申领发票的,可按照优化后程序办理,暂不申领发票的,企业在办理涉税事项时确认登记信息即可。
Tolerance for absence of materials. Where materials provided by an enterprise are incomplete during the formation of the enterprise, which, however, does not directly affect the handling of relevant matters, the tax authority may handle the matters concerning enterprise formation first, and the taxpayer shall submit the supplemental materials subsequently. 资料容缺。企业开办过程中资料不全,但不直接影响事项办理的,税务机关可为企业先行办理开办事项,纳税人后续补充报送。
Controllable risks. While optimizing the enterprise formation process and shortening the handling time, interim and ex-post regulation shall be conducted by conducting real-time information collection and verification of tax personnel applying for handling of tax affairs, enabling newly formed enterprises to “experience” invoice use risks and other methods, so as to strengthen the prevention and control of risks of false registration, false issuance of invoices and other violations of laws. 风险可控。在优化企业开办流程、压缩办理时间的同时,通过对办税人员进行实名信息采集验证,对新办企业进行用票风险“体检”等方式开展事中事后监管,加强对虚假注册、虚开发票等违法行为的风险防控。
II. Specific Measures   二、具体措施
(1) Reduction of matters. (一)减事项
Regulating tax-related matters concerning enterprise formation. When a new enterprise is formed, the taxpayer shall apply for handling six matters, namely, registration information confirmation, invoice type confirmation, general VAT taxpayer registration, approval of the maximum issuance amount for special VAT invoices, initial issuance of special equipment for VAT control system (including tax UKey issuance), and obtainment and use of invoices; and the tax authority shall handle ex officio two matters, namely, allocation of tax authorities having jurisdiction and divisions and offices, and tax (fee) type determination. 规范企业开办涉税事项。新开办企业时,纳税人依申请办理的事项包括登记信息确认、发票票种核定、增值税一般纳税人登记、增值税专用发票最高开票限额审批、增值税税控系统专用设备初始发行(含税务UKey发放)、发票领用等6个事项;税务机关依职权办理的事项为主管税务机关及科所分配、税(费)种认定等2个事项。
Except for the aforementioned matters, all localities may not add other matter as enterprise formation matters without authorization. 除上述事项之外,各地不得擅自增加其他事项作为企业开办事项。
(2) Reduction of forms (二)减表单
Promoting the “integration into one form” for enterprise formation. The Registration Form for General Taxpayers of Value-Added Tax, the Verification Form for the Types of Invoices Obtained by Taxpayer, the Application Form for Tax Administrative Licensing, and the Application Form for the Maximum Issuance Amount for Special Value-Added Tax Invoices, among others, that need to be completed and confirmed for relevant matters involved in the initial application for invoices for enterprise formation shall be integrated into the Comprehensive Application Form for Tax-Related Matters for Newly Formed Taxpayers (see Annex 1 for details), which shall be completed and confirmed by taxpayers once and for all, to achieve “integration into one form” for enterprises formation. 推行企业开办“一表集成”。企业开办首次申领发票涉及相关事项所需填写、确认的《增值税一般纳税人登记表》《纳税人领用发票票种核定表》《税务行政许可申请表》《增值税专用发票最高开票限额申请单》等集成至《新办纳税人涉税事项综合申请表》(详见附件1),由纳税人一次填报和确认,实现企业开办“一表集成”。
(3) Reduction of materials (三)减资料
Further reducing materials to be submitted. Where the real-name information of personnel applying for the handling of tax-related affairs of taxpayers have been collected by market regulatory departments, the tax authorities that may obtain the real-name information through information sharing do not need to repeatedly collect such information. If the personnel applying for the handling of tax-related affairs of enterprises have provided real-name information, they may no longer submit the originals or photocopies of business licenses. 进一步减少报送资料。市场监管部门已经采集办税人员实名信息的纳税人,税务机关可通过信息共享获取实名信息的,无需重复采集。企业办税人员已实名的,可不再提交营业执照原件或复印件。
Implementation of “tolerance for absence” in handling tax-related affairs. Where an enterprise temporarily cannot provide the enterprise seal when applying for the on-site handling of tax-related affairs through the optimized procedures, if it meets the following conditions, the tax authority shall tolerate the absence of the enterprise seal in handling tax-related affairs: when the relevant matters are handled by its legal representative, the legal representative has undergone the real-name collection certification formalities and made a commitments that the seal will be submitted subsequently; when the relevant matters are handled by the person applying for the handling of tax-related affairs, such person has undergone the real-name collection certification formalities, the real-name collection certification formalities have been undergone by its legal representative online, such person has been authorized to handle the tax-related affairs, or the letter of authorization of its legal representative has been provided (see Annex 2 for details). If the enterprise fails to provide the seal within 30 days, the tax authority shall include the act in the credit record, conduct risk management of it, and strictly handle the obtainment and use of invoices. 实行“容缺式”办理。企业通过优化后的程序现场办理开办涉税事项,若暂时无法提供企业印章,符合以下条件的,税务机关予以容缺办理:由其法定代表人办理时,已实名采集认证并承诺后续补齐的;由办税人员办理时,办税人员已实名采集认证,经法定代表人线上实名采集认证、授予办税人员办税权限的,或者提供法定代表人授权委托书的(详见附件2)。企业30日内未补充提供印章的,税务机关将其行为纳入信用记录,对其实施风险管理并严格办理发票领用。
(4) Reduction of processes (四)减流程
Simplifying and combining offline handling processes. The Golden Tax Project Phase III system shall add the function of “enterprise formation (optimized version)” version, which integrates the system functions and processes involved in the initial handling of tax-related affairs for enterprise formation, to achieve the operation in which taxation personnel complete all relevant matters in a single module. 简并线下办理流程。金税三期系统新增“企业开办(优化版)”功能,将企业开办首次办税涉及的系统功能、流程进行整合,实现税务人员在一个模块操作完成各相关事项的操作。
Optimizing the online handling experience. All localities shall, by improving e-tax administrations and other systems, implement the “one set of materials, one-off submission, one-off collection, and conclusion of handling once and for all” for all tax-related matters concerning enterprise formation. Operation guidelines and prompts shall be set up in e-tax administrations to provide corresponding prompts and guidance services for newly formed enterprises. 优化网上办理体验。各地通过改造电子税务局等系统,将企业开办涉税事项实行一套资料、一次提交、一次采集、一次办结。在电子税务局中设置操作指引提示,为新办企业提供相应的提示引导服务。
(5) Reduction of operations (五)减操作
Intelligent search in handling tax-related affairs. Explorations shall be made for utilizing information technology means to assist in realizing the allocation of tax authorities having jurisdiction and divisions and offices and tax (fee) type determination, and the automatic confirmation of quantities of invoices to be used shall be realized by establishing the indicator system, so as to reduce the manual operating steps for taxpayers and tax officials. 探索智能化办税。探索运用信息化的手段,辅助实现主管税务机关及科所分配、税(费)种认定,通过建立指标体系,实现发票用量的自动核准,减少纳税人、税务干部的人工操作步骤。
Handling subsequent matters synchronously. “Financial accounting system and accounting software recordation report”, “deposit account number report”, and “tripartite (authorized) agreements on the transfer of tax payments concluded with tax authorities and banks” and other subsequent matters may be handled by enterprises on their own initiatives thorough e-tax administrations or handled when applying for the handling of tax-related affairs again at tax service halls. If an enterprise applies for handling of such affairs all along with others at the time of formation, the tax authority may handle them synchronously. 后续事项同步办理。“财务会计制度及核算软件备案报告”“存款账户账号报告”“银税三方(委托)划缴协议”等后续事项,企业可在电子税务局自行办理,或在办税服务厅再次办理涉税事项时办理。如企业在开办时申请一并办理的,税务机关可同时予以办理。
III. Work Requirements 谨防骗子  三、工作要求
(1) Implementation in light of the actual circumstances. All provincial tax authorities shall, in accordance with the requirements of this Notice, research and improve relevant measures in consideration of actual local circumstances to ensure the effective implementation of various requirements of simplification of the procedures for handling of tax-related matters concerning enterprise formation and shortening of handling time; and shall strengthen publicity and guidance, effectively provide prompts and reminders for the handling of tax-related business concerning enterprise formation, and research and solve the problems encountered in the work in a timely manner. (一)结合实际落实。各省税务机关要按照本通知要求,结合本地实际研究完善措施,确保简化企业开办涉税事项办理流程、压缩办理时间各项要求落到实处。要加强宣传辅导,做好企业开办涉税业务办理的提示提醒,并及时研究解决工作中遇到的问题。
(2) Strengthen information sharing. The tax authorities of all localities shall act proactively to further strengthen information sharing and joint regulation with market regulatory departments, increase the frequency of information sharing, improve the mechanisms for Information reconciliation and on-site handling of abnormal information, and ensure the timeliness, accuracy, and completeness of registration information sharing; and shall proactively cooperate with local government departments in realizing the online handling of matters on enterprise formation, and effectively conduct connection according to the division of functions, so as to ensure the smooth handling of tax-related matters concerning enterprise formation. (二)加强信息共享。各地税务机关要主动作为,进一步加强与市场监管部门信息共享和联合监管,提高信息共享频次,健全信息对账和异常信息现场处理机制,保证登记信息共享的及时性、准确性、完整性。要积极配合当地政府部门实现企业开办事项网上办理,根据职责分工做好衔接,确保企业开办涉税事项办理顺畅。
(3) Strengthening technical support. The tax authorities of all localities shall effectively conduct the improvement of local e-administrations, self-service tax terminals, invoice delivery platforms, short message platforms and other information systems, and ensure the effective connection and integration with Golden Tax Project Phase III system, the VAT invoice administration system, and the integrated platform for government affairs to achieve the whole-process online handling. (三)强化技术支撑。各地税务机关做好本地电子税务局、自助办税终端、发票寄递平台、短信平台等信息系统的改造,抓好与金税三期系统、增值税发票管理系统、政府政务一体化平台的衔接、整合工作,实现全程线上办理。
(4) Ensuring seamless connection. Where online application and offline handling of matters concerning enterprise formation is provided, connection shall be strengthened to avoid the occurrence of the circumstance of failure to handle matters offline in a timely manner though such matters have been accepted online. The tax authorities of all localities shall, according to the actual local circumstances and on the basis of controllable risks, achieve as far as possible the online purchase of special equipment for VAT tax control system or online issuance of UKey, and provide facilitative initial issuance method. After taxpayers submit applications online, the tax authorities having jurisdiction shall respond in a timely manner and achieve seamless connection between application and obtainment by issuing UKey at tax service halls and self-service tax terminals, mailing or arranging the on-site installation by tax control service entities. (四)做到无缝衔接。企业开办事项提供线上申请线下办理的,应加强衔接,避免出现线上受理,线下不能及时处理的情形。各地税务机关根据本地实际情况,在风险可控基础上,尽可能实现增值税税控系统专用设备网上购买或税务UKey网上发放,并提供便利化初始发行方式,纳税人在线上提出申请后,主管税务机关应及时响应并通过在办税服务厅、自助办税终端发行,邮寄或安排税控服务单位上门安装等方式,实现从申请到领用的无缝衔接。
Annexes: 附件:
1. Comprehensive Application Form for Tax-Related Matters for Newly Formed Taxpayers 1.新办纳税人涉税事项综合申请表
2. Letter of Authorization 2.授权委托书
3. Reference Process for the Handling of Tax-Related Matters Concerning Enterprise Formation 3.企业开办涉税事项办理参考流程
State Taxation Administration 国家税务总局
December 3, 2019 2019年12月3日
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