| Notice of the State Taxation Administration on Introducing the Second Group of New Measures for Facilitating Citizens' Payment of Taxes and Fees | | 国家税务总局关于实施第二批便民办税缴费新举措的通知 |
| (Letter No. 243 [2019] of the State Taxation Administration) | | （税总函〔2019〕243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, local special commissioners' offices established by the STA, and all entities under STA offices: | | 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 advancing the reform of “simplification of administrative procedures, devolution of powers, combination of devolution and regulation, and optimization of services” and addressing the prominent problems reported by taxpayers and fees payers, new measures for facilitating citizens' payment of taxes and fees are hereby introduced to make it easier for them to pay taxes and fees. | | 为持续推进“放管服”改革，针对纳税人、缴费人反映的突出问题，现进一步推出便民办税缴费新举措，让纳税人、缴费人获得更多的便捷。 |
| I. Fully implementing the practice of issuing special VAT invoices by small-scale taxpayers themselves. The STA shall further expand the scope of issuing special VAT invoices by small-scale taxpayers. Small-scale taxpayers (except other individuals) who need to issue special VAT invoices due to the VAT taxable behavior may voluntarily use the VAT invoice management system to issue special VAT invoices by themselves. | | 一、全面推行小规模纳税人自行开具增值税专用发票。税务总局进一步扩大小规模纳税人自行开具增值税专用发票范围，小规模纳税人（其他个人除外）发生增值税应税行为、需要开具增值税专用发票的，可以自愿使用增值税发票管理系统自行开具。 |
| II. Improving the management mechanism for tax-paying credit repair. The STA shall clarify the conditions for tax-paying credit repair, unify the standards, regulate the procedures, and clear the channels, and actively encourage taxpayers to take the initiative to correct the behaviors of bad faith, eliminate adverse effects and repair their own tax payment credit. | | 二、完善纳税信用修复管理机制。税务总局明确纳税信用修复条件、统一修复标准、规范修复流程、畅通修复渠道，积极引导纳税人主动纠正失信行为，消除不良影响，修复自身纳税信用。 |
| III. Launching a public service platform for electronic invoices. The STA shall build a national public service platform for electronic invoices to provide taxpayers with basic public services such as issuing electronic invoices. | | 三、推行电子发票公共服务平台。税务总局建设全国统一的电子发票公共服务平台，为纳税人提供电子发票开具等基本公共服务。 |
IV. Aggressively facilitating "handling at one window" of real estate transactions. Tax authorities of all provinces shall, together with the departments of natural resources, housing and urban-rural development, collect all data on real estate transactions at one time by setting up comprehensive handling windows in government service halls so as to achieve “one-window acceptance and parallel handling”. At the same time, the STA and tax authorities of all provinces shall, as required by the State Council, complete the connection with the integrated government service platform and other national platforms, strengthen the cooperation with government agencies at the same level, and promote the “one-stop online government services” by relying on information sharing.
．．．．．． | | 四、大力推动房地产交易事项一窗办理。各省税务机关会同自然资源、住房城乡建设等部门通过在政务服务大厅设置综合办理窗口等方式，一次性收取房地产交易业务全部资料，实现“一窗受理、并行办理”。同时，税务总局、各省税务机关根据国务院要求，完成与一体化政务服务平台等国家平台对接工作，加强与同级政府部门协作，依托信息共享积极推进“一网通办”。
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