北京市财政局 北京市国家税务局 北京市地方税务局 北京市人力资源和社会保障局 北京住房公积金管理中心关于印发进一步提升纳税等便利度 优化营商环境工作措施的通知

北京市财政局 北京市国家税务局 北京市地方税务局 北京市人力资源和社会保障局 北京住房公积金管理中心关于印发进一步提升纳税等便利度 优化营商环境工作措施的通知

京财税[2018]567号                      2018-3-14

各区财政局、国家税务局、地方税务局、人力资源和社会保障局，住房公积金管理中心各分中心、管理部，各税务直属分局，各相关单位：

　　为进一步优化我市营商环境，持续激发市场活力和社会创造力，深化“放管服”改革，不断提高企业纳税、缴纳社会保险和住房公积金等便利化水平，根据市委、市政府关于率先行动改革优化营商环境工作部署，制定了《进一步提升纳税等便利度 优化营商环境的工作措施》，请结合实际认真贯彻落实。

　　特此通知。

　　附件：进一步提升纳税等便利度 优化营商环境的工作措施

北京市财政局

北京市国家税务局

北京市地方税务局

北京市人力资源和社会保障局

北京住房公积金管理中心

2018年3月14日

　　附件

进一步提升纳税等便利度优化营商环境的工作措施

　　为深入贯彻市委、市政府《关于率先行动改革优化营商环境实施方案》部署，以法治化、国际化、便利化为导向，坚持首善标准制定以下工作措施。

　　一、减税降费，持续释放改革红利

　　(一)全面落实减税降费政策。按照中央部署，简并增值税税率，降低制造业、交通运输等行业税率；扩展享受减半征收所得税优惠政策的小微企业范围；进一步清理规范行政事业性收费，调低部分政府性基金征收标准；依法提高个人所得税基本费用减除标准，增加专项费用扣除；落实北京2022年冬奥会和冬残奥会税收优惠政策。

　　(二)扎实推进先行试点工作。积极落实我市先行试点的境外旅客离境退税政策；实施部分行业增值税留抵退税及相关附加税费退税政策；实施创业投资企业和天使投资个人税收政策试点；推进商业健康保险个人所得税政策试点；试点水资源税改革；在海关特殊监管区开展增值税一般纳税人资格试点。

　　二、创新服务，提升纳税准备便利度

　　(三)打造立体宣传辅导体系。通过办税服务厅、12366纳税服务热线、网站、微博、微信、移动客户端等渠道，形成线上、线下互通互补的宣传辅导体系；通过邮寄挂号信方式实现“税务事项提示函”等文书批量处理，提高管理效率，实现精准服务。

　　(四)创新智能咨询服务模式。依托“六能”服务平台智能咨询服务、微信智能客服系统，实现7×24小时不间断为纳税人服务，方便纳税人出现问题不受时间、地点限制随时咨询。

　　(五)加强涉税信息共享互通。推进国税地税服务融合、征管协同、信息共享，加强办税服务厅共建，提升联合办税能力；加强与工商、质监等部门涉税信息共享、涉税数据交换，充分发挥涉税信息多方采集优势，扩大第三方涉税信息共享范围。

　　(六)大力推行发票网上申领。加大“票e送”以及邮寄代开增值税专用发票推广力度，让纳税人足不出户即可享受“网上申请代开、云平台自动受理、物流限时配送上门”的一条龙办税服务。

　　(七)扩大取消增值税发票认证范围。将取消增值税发票认证的纳税人范围，扩大到新办及未评级的增值税一般纳税人。

　　三、优化流程，提升税费办理便利度

　　(八)推行全业务、分时点预约办税。优化预约办税体验，纳税人可通过网上办税服务厅、微信等方式预约办税，减少纳税人等候时间。

　　(九)推行涉税业务全市通办。推行税务登记、申报纳税、优惠办理等300多项税收业务全市通办，方便纳税人就近办税。

　　(十)新办企业涉税事项当天办结。打通新办企业办税事项全流程，整合各涉税事项，实行“套餐式”申请，对于符合条件的企业从新办到领票一日完成。

　　(十一)推出办税事项“最多跑一次”和“一次不用跑” 清单。纳税人办理清单范围内事项，在资料完整且符合法定受理条件的前提下，在网上即可办理或最多只需要到税务机关跑一次。

　　(十二)推行无纸化、免填单办税服务。对纳税人利用CA证书，通过互联网税局、网上办税服务厅上传图片或办税服务厅拍照等形式传递的涉税资料，进行电子化存档；推出涉税事项免填单服务，减少纳税人手工填报，缩短办税时间。

　　(十三)推广自助办税服务。推广自助办税终端，在增加自助办税终端数量的同时，拓展24小时自助办税网点数量，探索在银行自助服务区和街道办事处等具备网络安全环境区域部署24小时自助办税服务设备。

　　(十四)推行增值税申报“一表集成”。纳税人通过“一表集成”方式，利用企业开具增值税发票的商品分类编码，海关发票、取得发票等税务机关掌握的信息，自动归集，生成申报所需数据，提高办税效率。

　　(十五)推进存量房交易网络预核。落实房地产交易税收服务和管理指引要求，不断优化房地产交易税收服务，推进部门信息共享，减少信息重复录入及审核时间；实行由纳税人通过互联网上传涉税资料，开展网上预核，减少纳税人窗口等候时间。

　　(十六)完善自然人个人所得税办税平台。在不断拓展自然人纳税人网上实名认证渠道和实现网上查询打印个人所得税纳税清单的基础上，进一步完善自然人纳税人个人所得税网上纳税申报功能，增加移动端网上办税事项。

　　(十七)全面推行印花税网上申报。将印花税网上申报纳税范围，扩大到应纳税额500元以下的全部应税凭证，减少纳税人往返税务机关购买印花税票、贴花的繁琐程序。

　　(十八)扩大网上更正申报范围。在小规模纳税人网上更正申报和企业所得税年度申报更正的基础上，推行一般纳税人网上申报自主更正；申报期内的错误，允许自行多次网上修改。

　　(十九)研究财务系统数据对接。研究推进企业财务系统与税务申报系统对接工作试点，逐步实现自动计算应报税额功能。

　　(二十)推进电子税务局建设。打造以数据驱动为基础，以风险与信用管理为支撑，集成再造新一代电子税务局，为纳税人提供智慧、快捷、高效的办税服务。

　　(二十一)缩短公积金业务办理时限。优化住房公积金登记开户办理流程，简化申报材料，推行单位开户业务“零要件”；拓展互联网服务内容，完善网上大厅功能，单位各项业务除可在全市范围管理部就近办理外，全面推行网上办理。

　　四、 拓宽渠道，提升税费缴纳便利度

　　(二十二)拓展多元化缴税方式。纳税人可借助银行手机客户端实现手机实时缴税功能，体验“掌上缴税”；在税务网站和银行签订税库银实时缴税三方协议，即可开通网上实时缴税业务，同时可采用微信、支付宝、POS机等多元化缴税方式，实现便捷缴税。

　　(二十三)推进退税电子化。将出口退税业务由逐笔申请简化为汇总清单申请，在部分地区开展电子退库更正业务试点工作的基础上，全面推行退税业务电子化。

　　(二十四)实施多种线上社保缴费方式。参保单位可与社会保险经办机构合作的16家银行，通过委托实现协议扣款，也可以通过网上银行自助办理，实现线上即时缴费。进一步提升服务水平，实现即时告知参保单位线上缴费结果的服务信息。

　　(二十五)增加公积金便捷缴存方式。在支票缴存方式的基础上，开发实时结算平台系统，实现网上托收实时到账。

Beijing Municipal Bureau of Finance, SAT Beijing Municipal Office, Beijing Local Taxation Bureau

　　Beijing Municipal Human Resources and Social Security Bureau, Beijing Municipal Housing Provident Fund Management Center

　　Notice on Printing and Issuing the Working Measures for Further Improving the Level of Convenience in Taxation and Other Services and Enhancing the Business Environment

　　Jingcaishui [2018] No. 567　

　　Financial Bureaus of each district, State Administration of Taxation, Local Taxation Bureau, Human Resources and Social Security Bureau, each sub-center and management department of Beijing Housing Provident Fund Management Center, branches directly under the Taxation Bureau and each related units:

　　In a bid to further optimize the business environment in the city, constantly stimulate market vitality and social creativity, deepen the reform in streamlining the reform of delegating powers, improving regulation and optimizing services, and continuously raise the level of convenience in corporate taxation and payment of social insurances and housing provident funds, according to the municipal party committee and municipal government's work arrangement to take the lead in the reform and optimization of the business environment, the Working measures for Further Improving the Level of Convenience in Taxation and Other Services and Enhancing the Business Environment are formulated. Please implement it carefully with practical examples.

　　Notice is hereby given.

　　Appendix: Working Measures for Further Improving the Level of Convenience in Taxation and Other Services and Enhancing the Business Environment

　　Beijing Municipal Bureau of Finance, SAT Beijing Municipal Office, Beijing Local Taxation Bureau

　　Beijing Municipal Human Resources and Social Security Bureau, Beijing Municipal Housing Provident Fund Management Center

　　March 14, 2018

　　Appendix

　　Working Measures for Further Improving the Level of Convenience in Taxation and Other Services and Enhancing the Business Environment

　　In order to thoroughly implement the deployment of the municipal party committee and municipal government's work arrangement to take the lead in the reform and optimization of the business environment, under the guidance of legalization, internationalization and convenience, the following working measures will be formulated based on the highest standards.

　　一、Cut taxes and administrative fees and continue to release reform dividends.

　　(I) Full implement the policy of cutting taxes and administrative fees According to the central government's deployment, degenerate the tax rate of VAT, reduce the tax rate for manufacturing, transportation and other industries; expand the scope of small and micro enterprises enjoying preferential tax policy of half payment on income tax; further clean up and standardize the revenue from administrative and institutional fees and reduce the collection standards of some government funds; improve the deduction standard of basic cost for personal income tax and increase the deduction for special expenses according to law; and implement the tax preferential policy for Beijing 2022 Olympic Winter Games and Paralympic Games.

　　(II) Advance the first pilot work solidly. Actively implement the policy of departure tax rebate for overseas tourists in our city's first pilot; implement the policy of VAT credit tax rebate and related additional tax rebate for some industries; carry out a pilot program on personal tax policies for venture capital enterprises and Angel Investment; promote the trial of personal income tax policies for commercial health insurance; pilot water resource tax reform; carry out trials of VAT general taxpayer qualifications in special customs supervision areas.

　　二、Innovate services to improve the ease of tax preparation

　　(III) Create a three-dimensional propaganda and counseling system. Establish an online and offline communication and complementary propaganda and counseling system through the channels such as tax service hall, 12366 taxation service hotline, website, Weibo, WeChat and mobile client; complete batch processing of the instruments such as “tax matters prompted letters” through the registered mail to improve management efficiency and achieve accurate service.

　　(IV) Innovate the intelligence consulting service mode. Rely on intelligent consulting service of the “six can” service platform and WeChat intelligent customer service system to provide the taxpayer with 7×24 hours of continuous service, and facilitate the taxpayers' consulting at any time without time and place restrictions.

　　(V) Strengthen tax information sharing and interoperability. Promote the service integration, collection and management synergy and information sharing for state tax bureau and local tax bureau, strengthen co-construction of tax service halls and improve the ability to jointly handle taxation; strengthen the tax-related information sharing, taxation data exchange with industry and commerce, quality supervision and other departments, give full play to multiple acquisition advantages of tax-related information and expand the scope of third-party tax-related information sharing.

　　(VI) Vigorously implement online invoice application. Strengthen the promotion of the “e-mailing” of VAT special invoice issued, so that the taxpayer can enjoy tax handling service of “ issuing application online, automatic acceptance on the online and logistics time-limited delivery” without going out of the house.

　　(VII) Expand the scope of canceling the VAT invoice certification. The scope of taxpayers with canceling of VAT invoice certification is extended to new and unrated VAT general taxpayers.

　　三、Optimize the process and improve the convenience of tax handling

　　(VIII) Implement full-service and time-based appointments for taxation purpose. Optimize the taxation appointment experience, to enable the taxpayers to make tax appointment through online tax service hall, WeChat, etc., thus reducing the waiting time for the taxpayers.

　　(IX) Implement city-wide general handling of tax-related business. Implement city-wide general handling of more than 300 taxation businesses such as taxation registration, tax declaration and preferential treatment to facilitate the taxpayers to handle taxation without going far.

　　(X) Tax-related matters of newly- established enterprises will be completed on the same day. Open up the whole process of tax handling matters for the newly-established enterprises, integrate tax-related matters, and implement “package-style” application. The enterprises that meet the requirements will complete the process from new establishment to invoice receipt in a day.

　　(XI) Introduce the list of “One-stop handling” and “no need for handling outside” for tax handling matters. Under the premise that the information is complete and in accordance with the legal acceptance conditions, the taxpayer can handle the matters within the scope of the list on the Internet or run to the tax authority once at most.

　　(XII) Implement paperless taxation service without filling in the form. The pictures uploaded by the taxpayer through the Internet Tax Bureau or Online Tax Service Hall or the tax-related materials transmitted through photograph of Tax Service Hall, etc. with CA certificate are electronically archived; introduce the exemption of form-filled service for the tax-related matters to shorten the tax handing time.

　　(XIII) Promote the self-handling tax service. Promote self-handling tax terminals. While increasing the number of self-handling tax terminals, expand the number of 24-hours self-handling tax net-outlets, and explore the deployment of 24-hour self-handling tax service equipment in an area with the network security environment, such as bank self-service area and sub-district office.

　　(XIV) Implement the “one table integration” for VAT declaration. By means of the “one table integration” method, the taxpayer uses the information obtained by tax authorities such as the commodity classification code of the VAT invoice issued by the enterprise and customs invoice, and automatically collects them to generate the data required for declaration and improve the tax efficiency.

　　(XV) Promote online pre-check of the inventory of existing housing stocks. Implement the tax service and management guideline requirements for real estate transactions, constantly optimize tax service for real estate transactions, promote information sharing among departments, and reduce duplicate information entry and audit time. Carry out online pre-check and reduce the waiting time for the taxpayers by uploading tax information through the Internet.

　　(XVI) Improve the personal income tax service platform for natural person. On the basis of continuously expanding the natural person taxpayer's online real-name authentication channel and realizing online query and print of personal income tax payment list, it will further improve the online tax declaration function of personal income tax of natural person taxpayers, and increase the number of online tax matters handled through the mobile terminal.

　　(XVII) Fully implement online tax stamp declaration. Extend the scope of online tax stamp declaration to all taxable vouchers with a taxable amount of less than 500 yuan, and reduce the tedious procedures for the taxpayers to purchase tax stamps from the tax authority and paste them.

　　(XVIII) Expand the scope of online correction of declaration. On the basis of online correction of declaration for small-scale taxpayers and correction of the annual declaration of corporate income tax, online declaration and self-correction will be implemented for the general taxpayers, which allow them to make several online corrections of errors in the declaration period.

　　(XIX) Research the docking of financial system data. Study and promote the pilot of docking work for the enterprise financial system and the tax declaration system, and gradually realize the function of automatically calculating the taxable amount.

　　(XX) Advance the construction of electronic taxation bureaus. Based on the data-driven mode and with the support of risk and credit management, integrate and recreate a new generation of electronic taxation bureaus to provide the taxpayers with smart, efficient and efficient taxation service.

　　(XXI) Shorten the handling time limit for provident fund business. Optimize the registration and account opening process for the housing provident fund, simplify the application materials, implement the “zero requirements” of opening account business for the unit; expand the content of internet service, improve the function of the online hall; each business of the unit can be handled near the city-wide management department, and online handling is also fully implemented.

　　四、Broaden channels and increase the convenience of tax and fee payment

　　(XXII) Expand the diversified tax payment methods. The taxpayer can use the mobile phone client of the bank to realize the real-time tax payment function of the mobile phone and experience “paying tax through your finger”. After signing the tripartite agreement of real-time payment of tax revenues to the treasury with the taxation website and bank, the online real-time tax payment service can be opened, and at the same time, the WeChat, Alipay, POS machine and other diverse tax payment methods can be used to achieve rapid tax payment.

　　(XXIII)Advance electronization of the tax rebate. Simplify the application for export tax rebate from the individual application to the summary list application, and fully implement the tax rebate service electronically on the basis of implementation of the pilot work for correction business of electronic handling of tax rebate out of treasury in some regions.

　　(XXIV) Implement a variety of online social insurance payment methods. The unit that participates in social insurances can realize the agreed deduction with 16 banks cooperating with social insurance agencies, and can also realize online real-time payment through online banking self-service. Further improve the service level and realize the service information that immediately informs the unit participating in social insurances of online payment results.

　　(XXV) Increase the convenient deposit method of provident funds. Based on the cheque deposit method, a real-time settlement platform system is developed to realize clickbank real-time transfer.