| Notice of the State Taxation Administration on the Measures for Supporting and Serving the Integrated Development of the Yangtze River Delta Region | | 国家税务总局关于支持和服务长江三角洲区域一体化发展措施的通知 |
| (No. 356 [2019] of the State Taxation Administration) | | （税总函〔2019〕356号） |
| The provincial (municipal) tax services of the State Taxation Administration in Shanghai, Jiangsu, Zhejiang, Ningbo, and Anhui; and all entities under the State Taxation Administration: | | 国家税务总局上海、江苏、浙江、宁波、安徽省（市）税务局，局内各单位： |
| For the purposes of fulfilling the spirit of the Fourth Plenary Session of the 19th CPC Central Committee, implementing the decisions and arrangements of the CPC Central Committee and the State Council on promoting the regional integration of the Yangtze River Delta (“YRD”) and the Outline of the Plan for Regional Integration of the Yangtze River Delta, strengthening efforts to enhance integration of tax collection and administration, improving the convenience of taxation services, and maximizing the role of taxation in supporting integrated and high-quality development of the YRD region in accordance with the requirements for consolidated taxation work, the State Taxation Administration (“STA”) decides to introduce the following measures for tax collection and administration services: | | 为深入贯彻党的十九届四中全会精神，认真落实党中央、国务院关于推动长江三角洲（以下简称“长三角”）区域一体化发展的决策部署和《长江三角洲区域一体化发展规划纲要》，按照税收工作“融入一体化、服务一体化、推进一体化”的要求，更大力度推进征管一体化，更高水平推进办税便利化，更好发挥税收助力长三角一体化高质量发展的作用，国家税务总局决定推出以下征管服务措施： |
| 1. Facilitating enterprises' moving across provinces: Where an enterprise whose tax credit rating is Grade A or B moves its domicile or business site to a different province (municipality) or changes its taxation authority within the YRD region, the taxation authorities concerned may handle the relevant formalities for the enterprise that meets certain conditions – namely, the taxation authority of the place from which the enterprise moves out shall send the relevant information in a timely manner to the taxation authority of the place to which the enterprise moves in; the latter shall automatically handle the formalities of accepting the enterprise; and the enterprise's qualifications such as tax credit rating as well as its rights and interests such as end-of-period excess input value-added tax may remain unchanged. | | 一、便利企业跨省迁移业务办理。长三角区域纳税信用级别为A级、B级的企业，因住所、经营地点在区域内跨省（市）迁移涉及变更主管税务机关的，税务机关可为符合相应条件的企业办理跨省（市）迁移手续，迁出地税务机关即时将企业相关信息推送至迁入地税务机关，迁入地税务机关自动办理接入手续，企业原有纳税信用级别等资质信息、增值税期末留抵税额等权益信息可予承继。 |
| 2. Facilitating enterprises' application for inspection of tax-related matters across two or more provinces: Where a taxpayer engages in business activities temporarily across different provinces (municipalities) within the YRD region, the taxpayer may fill in a report form of cross-regional tax-related matters at the place where it is located, before logging on the electronic tax administration of the place where the business activities are conducted to apply for inspection, submit feedback, and declare and pay taxes. | | 二、便利跨省涉税事项报验业务办理。长三角区域纳税人在区域内跨省（市）临时从事生产经营活动的，可在机构所在地完成跨区域涉税事项报告后，登录经营地电子税务局进行报验、反馈，办理纳税申报和缴款事宜。 |
| 3. Facilitating the services for the management of property and land use tax sources across different provinces: Where a taxpayer pays property tax or land use tax across different provinces (municipalities) within the YRD region, the taxpayer may log onto the electronic taxation administration of the place where the property or land is located to report the information of tax sources, and declare and pay property tax or land use tax. | | 三、便利跨省房产土地税源管理业务办理。长三角区域纳税人在区域内发生跨省（市）房产税、城镇土地使用税纳税义务时，可登录房产、土地所在地电子税务局进行税源信息报告，办理房产税、城镇土地使用税申报和税款缴纳事宜。 |
| 4. Preparing a list of “first-time violations without punishment” in the delta region: A taxpayer who commits certain violations for the first time that are minor in seriousness and that can be immediately corrected without causing any damage shall be exempted from punishment according to law. For any “first-time violation without punishment”, express procedures shall be followed, and online summary proceedings shall be explored. | | 四、制定长三角区域“首违不罚”清单。对纳税人首次发生的情节轻微，能够及时纠正，未造成危害后果的部分违法行为，依法免予处罚。实施“首违不罚”事项快速办理，探索推进简易处罚网上办理。 |
5. Preparing a list of “matters handled with only one visit” within the YRD region: A list of matters that require only one visit at most within the YRD region shall be prepared according to past experiences and local conditions; all matters on the list shall be handled with unified materials, conditions, time limits, methods and procedures; and the list shall be updated according to actual needs.
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