>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Notice of the State Taxation Administration on Deepening the Reform of “Simplification of Administrative Procedures, Decentralization of Powers, Combination of Decentralization with Appropriate Control, and Optimization of Services” and Making Greater Efforts to Promote the Optimization of the Procedures for Handling Tax De-registration [Effective]
国家税务总局关于深化“放管服”改革 更大力度推进优化税务注销办理程序工作的通知 [现行有效]
【法宝引证码】

Notice of the State Taxation Administration on Deepening the Reform of “Simplification of Administrative Procedures, Decentralization of Powers, Combination of Decentralization with Appropriate Control, and Optimization of Services” and Making Greater Efforts to Promote the Optimization of the Procedures for Handling Tax De-registration 

国家税务总局关于深化“放管服”改革 更大力度推进优化税务注销办理程序工作的通知

(No. 64 [2019] of the State Taxation Administration) (税总发〔2019〕64号)

The offices of the State Taxation Administration 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 State Taxation Administration; and all entities of the State Taxation Administration: 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 purposes of further optimizing the tax law enforcement methods and improving the taxation business environment, in accordance with the Five-Year Work Plan of the National Taxation System for Deepening the Reform of “Simplification of Administrative Procedures, Decentralization of Powers, Combination of Decentralization with Appropriate Control, and Optimization of Services” (2018-2022) (No. 199 [2018], STA), and on the basis of implementing the requirements of the Notice of the State Taxation Administration on Further Optimizing the Procedures for Handling the Tax De-registration of Enterprises (No. 149 [2018], STA, hereinafter referred to as the “Notice”), you are hereby notified of the relevant matters concerning making greater efforts to advance the optimization of the procedures for handling tax de-registration as follows: 为进一步优化税务执法方式,改善税收营商环境,根据《全国税务系统深化“放管服”改革五年工作方案(2018年-2022年)》(税总发〔2018〕199号),在落实《国家税务总局关于进一步优化办理企业税务注销程序的通知》(税总发〔2018〕149号,以下简称《通知》)要求的基础上,现就更大力度推进优化税务注销办理程序有关事项通知如下:
I. Further expanding the scope of matters which can be handled immediately   一、进一步扩大即办范围
(1) Where a taxpayer that falls under the circumstance as prescribed in subparagraph (1) of Article 1 of the Notice, that is, where a taxpayer has never handled tax-related matters but voluntarily undergoes the tax clearance formalities with the tax authority, the tax authority may, based on the business license provided by the taxpayer, immediately issue a tax clearance document. (一)符合《通知》第一条第一项规定情形,即未办理过涉税事宜的纳税人,主动到税务机关办理清税的,税务机关可根据纳税人提供的营业执照即时出具清税文书。
(2) Where a taxpayer that falls under the circumstance as prescribed in subparagraph (2) of Article 1 of the Notice, that is, the taxpayer has ever handled tax-related matters but has not purchased invoices, and has no tax arrears (late fees) or fines, voluntarily undergoes the tax clearance formalities with the tax authority, and submit complete materials, the tax authority shall immediately issue a tax clearance document; and if the materials are incomplete, the tax authority may tolerate the incompleteness based on the “commitment system,” and immediately issue a tax clearance document after the taxpayer has made a commitment to supplementing relevant materials. (二)符合《通知》第一条第二项规定情形,即办理过涉税事宜但未领用发票、无欠税(滞纳金)及罚款的纳税人,主动到税务机关办理清税,资料齐全的,税务机关即时出具清税文书;资料不齐的,可采取“承诺制”容缺办理,在其作出承诺后,即时出具清税文书。
(3) Where a people's court makes a ruling declaring a taxpayer bankrupt, the taxpayer shall apply to the tax authority for tax de-registration based on the people's court's ruling on the termination of the bankruptcy procedure, and the tax authority shall issue a tax clearance document immediately, and write off the “dead tax arrears” in accordance with relevant provisions. (三)经人民法院裁定宣告破产的纳税人,持人民法院终结破产程序裁定书向税务机关申请税务注销的,税务机关即时出具清税文书,按照有关规定核销“死欠”。
II. Further simplifying the business handling process before tax de-registration   二、进一步简化税务注销前业务办理流程
(1) A taxpayer in abnormal state shall, before applying for tax de-registration, remove the abnormal state first, and then file a supplementary tax return. Where the taxpayer falls under any of the following circumstances, the tax authority may issue the Confirmation Form for Zero Declarations in Batch (see the Annex) for corresponding taxes and relevant surcharges, and conduct batch processing after confirmation by the taxpayer: (一)处于非正常状态纳税人在办理税务注销前,需先解除非正常状态,补办纳税申报手续。符合以下情形的,税务机关可打印相应税种和相关附加的《批量零申报确认表》(见附件),经纳税人确认后,进行批量处理:
(a) The supplementary returns of VAT, consumption tax and relevant surcharges that shall be filed during the period when the taxpayer is in abnormal state is zero. 1.非正常状态期间增值税、消费税和相关附加需补办的申报均为零申报的;
(b) The supplementary return of monthly (quarterly) prepayment of enterprise income tax that shall be filed during the period when the taxpayer is in abnormal state is zero, and no loss of any previous period needs to be recovered. 2.非正常状态期间企业所得税月(季)度预缴需补办的申报均为零申报,且不存在弥补前期亏损情况的。
(2) Before applying for tax de-registration, a taxpayer is not required to file an application for the termination of the Entrusted Withholding Agreement with the tax authority. After the taxpayer completes the handling of the tax de-registration, the Entrusted Withholding Agreement shall be terminated automatically. (二)纳税人办理税务注销前,无需向税务机关提出终止“委托扣款协议书”申请。税务机关办结税务注销后,委托扣款协议自动终止。
III. Further reducing paperwork and materials required to be submitted   三、进一步减少证件、资料报送
A taxpayer having been subject to real-name handling of tax affairs shall be exempt from providing the following documents and materials: 对已实行实名办税的纳税人,免予提供以下证件、资料:
(1) The original (duplicate) of the Tax Registration Certificate, the original (duplicate) of the Temporary Tax Registration Certificate, and the Invoice Purchase Book. (一)《税务登记证》正(副)本、《临时税务登记证》正(副)本和《发票领用簿》;
(2) The original (photocopy) of the decision to revoke the business license made by the market regulatory department. (二)市场监督管理部门吊销营业执照决定原件(复印件);
(3) The official reply of the competent superior department or the original (photocopy) of the resolution of the board of directors. (三)上级主管部门批复文件或董事会决议原件(复印件);
(4) The originals (photocopies) of the project completion certificate, the acceptance certificate and other relevant documents. (四)项目完工证明、验收证明等相关文件原件(复印件)。
Making greater efforts to optimize the procedures for handling tax de-registration is an important move for further implementing the 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 with appropriate control, and optimization of services” and optimizing the business environment. The tax authorities of all localities shall attach great importance to and ensure the effective implementation of the relevant work, and handle relevant matters in strict accordance with the procedures as prescribed by laws and administrative regulations and the requirements of this Notice. 更大力度推进优化税务注销办理程序,是进一步贯彻落实党中央、国务院关于深化“放管服”改革、优化营商环境要求的重要举措。各地税务机关要高度重视,抓好落实,并严格按照法律、行政法规规定的程序和本通知要求办理相关事项。
This Notice shall come into force on July 1, 2019. 本通知自2019年7月1日起执行。
Annex: Confirmation Form for Zero Declarations in Batch 附件:批量零申报确认表
State Taxation Administration 国家税务总局
May 9, 2019 2019年5月9日
(Omitted) 附件
 批量零申报确认表
 

纳税人名称

 

纳税人识别号

(统一社会信用代码)

 

申报日期

 

申报明细

征收项目

征收品目

税款所属期起

税款所属期止

例:增值税

商业(3%)

2009年3月1日

2019年3月31日

 

 

  
    
    
    
    
    
    
    
    
    

纳税人声明:

我单位在被税务机关认定为非正常状态期间未从事生产、经营活动,无相关纳税义务,自愿就上述申报明细向税务机关进行零申报,本人(单位)对填报内容的真实性、完整性、可靠性负责。

         经办人:

         纳税人(盖章或签字): 

                   年 月 日

     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese