20 18 proposed to reduce taxes and fees. On 20 18, State Taxation Administration of The People's Republic of China issued the Notice on Further Implementing Tax Reduction and Burden Reduction Measures to Better Serve Economic and Social Development.
Notice on further implementing the measures of simplifying administration, reducing taxes and reducing burdens to better serve economic and social development.
The State Administration of Taxation [20 18]No. 150
The State Taxation Bureau of People's Republic of China (PRC), the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of special commissioners of the State Taxation Bureau of People's Republic of China (PRC), and all units in the bureau:
In order to thoroughly implement the series arrangements of the CPC Central Committee and the State Council on optimizing the business environment, simplifying administration and decentralization, reducing taxes and reducing burdens, give full play to the role of taxation functions, and better serve economic and social development, the relevant work is hereby notified as follows:
First, deeply understand the significance of simplifying administration, reducing taxes and reducing burdens.
The CPC Central Committee and the State Council attached great importance to simplifying administration, reducing taxes and reducing burdens, and introduced a series of policies and measures, which played a very important role in optimizing the business environment and promoting high-quality economic development. Since the beginning of this year, China's economy has maintained a generally stable and stable trend. At the same time, the economic operation is changing steadily, and it faces some new problems and challenges. Under the current complicated economic situation at home and abroad, increasing the intensity of tax reduction and burden reduction by simple administration is conducive to stabilizing employment, finance, foreign trade, foreign investment and expectations, and providing sustained and strong support for the long-term healthy development of China's economy.
Tax authorities at all levels should effectively unify their thoughts and actions with the judgments of the CPC Central Committee and the State Council on the current economic situation, and with the decision-making arrangements of the CPC Central Committee and the State Council, further intensify their work, faithfully implement various measures to simplify administration, reduce taxes and reduce burdens, better create a stable, fair, transparent and predictable tax business environment, add vitality to market players and facilitate the people.
Second, implement all tax reduction policies to the letter.
Tax authorities at all levels should conscientiously implement the tax reduction measures that have been introduced by the state, especially a series of preferential policies introduced this year, such as reducing the VAT rate, expanding the scope of VAT refund, relaxing the standard for small and meager profit enterprises to enjoy the preferential treatment of corporate income tax by half, allowing a one-time pre-tax deduction for newly purchased equipment and appliances with a unit price of less than 5 million yuan, and canceling the deduction limit for overseas R&D expenses, so as to create a good environment for promoting mass entrepreneurship, innovation, promoting the transformation and upgrading of the real economy and enhancing social creativity. It is necessary to firmly establish the concept that failure to implement preferential tax policies is also "excessive tax", further strengthen the publicity and guidance of tax policies, promptly remind and help taxpayers to enjoy preferential tax policies, and ensure that all tax reduction policies promulgated by the state should be known and enjoyed. It is necessary to strengthen the follow-up analysis of the policy effect, find and improve the weak links in the implementation in time, ensure the effectiveness of the policy, and not add any unfavorable factors to the economic operation.
Three, the solid implementation of individual income tax reform measures
The establishment of a comprehensive and classified personal income tax system is an unprecedented major reform of China's personal income tax system. Tax authorities at all levels should further enhance their sense of responsibility, mission and urgency, earnestly improve the basic expense deduction standard and apply the new tax rate table from 201810, and fully implement the comprehensive measures from 20 19 1. We will closely strengthen departmental cooperation and information sharing, quickly organize training and counseling within the tax system and for taxpayers and withholding agents, and ensure the timely allocation of resources for the implementation of the new tax law, the effective implementation of supporting measures, and the smooth completion of various reform tasks. At the same time, it is necessary to closely follow the demands of taxpayers, respond to taxpayers' concerns, resolve taxpayers' doubts, do a good job in the implementation of reforms, ensure that the reform dividends benefit every taxpayer in time, and ensure that the reform results are enjoyed by taxpayers and praised by taxpayers.
Four, orderly promote the transfer of social insurance premiums and non tax revenue collection and management responsibilities.
The transfer of social insurance premiums and non-tax revenue collection and management responsibilities involves a wide range and has attracted much attention. It is a major system engineering and livelihood engineering. Tax authorities at all levels should, in accordance with the unified arrangements of State Taxation Administration of The People's Republic of China, strengthen cooperation with relevant departments under the leadership of local governments, adhere to the principle of keeping the word steady, actively and steadily do a good job in data transmission and system docking, establish a normalized information sharing and cooperation mechanism between departments, optimize the allocation of social security fees and non-tax income payment service resources, unify service standards, integrate tax payment processes, simplify payment data submission, reduce payment costs, and ensure delivery from the perspective of taxpayers' needs. In particular, according to the plan of "not increasing the burden on enterprises as a whole" determined by the State Council, the tax authorities that have been responsible for collecting social security fees must keep the existing collection policy unchanged before the reform of social security fee collection institutions is put in place, and must not organize the inventory of arrears in previous years by themselves, and must resolutely correct and deal with the prohibited and illegal acts according to law. At the same time, it is necessary to carefully analyze and calculate, pay close attention to research and put forward policies and measures to appropriately reduce the social security rate, and ensure that the overall burden of enterprises does not increase.
Verb (abbreviation of verb) continues to deepen the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" in the tax field.
Tax authorities at all levels should further firmly establish the service concept centered on taxpayers and payers, continue to increase the power of tax system simplification and decentralization in combination with the reform of national tax and local tax collection and management system, continuously deepen the reform of tax (payment) facilitation, and innovate the way of supervision after the event. Management should be accurate and effective, and service should be meticulous and comfortable. Conscientiously implement the national spirit of deepening the reform of "simplifying administration and decentralizing power, strengthening supervision and improving service" and transforming government functions, implement the new "10 measure" issued by State Taxation Administration of The People's Republic of China, and make every effort to create an upgraded version of "simplifying administration and decentralizing power, strengthening supervision and improving service" in the tax field. Do a good job in organizing and implementing the national tax system's action plan (20 18 -2022) to further optimize the tax business environment, and put all the work in place according to the timetable, road map and task book determined by the action plan, and see actual results. It is necessary to provide high-quality tax payment services for enterprises that continue to operate, effectively improve tax payment convenience, improve tax payment efficiency, and optimize tax payment experience. According to the "Notice of State Taxation Administration of The People's Republic of China on Further Optimizing the Procedures for Enterprise Tax Cancellation", efforts are made to simplify the procedures for enterprise tax cancellation, implement the tax payment certificate exemption service, optimize the tax cancellation service, simplify the procedures, reduce the submission materials, and maximize the convenience for market participants. State Taxation Administration of The People's Republic of China, Beijing, Shanghai Taxation Bureau and other 18 pilot units to optimize the tax business environment should try first, constantly sum up experience, and replicate and promote in time.
Six, organize the special inspection of full coverage.
In order to further improve the tax system, the State Administration of Taxation will carry out supervision and inspection in the near future around the implementation of various tax reduction policies, the promotion of individual income tax reform, the collection and management of social security fees, and the deepening of the reform of "simplifying administration and decentralization, strengthening supervision and improving services" to ensure that all tax reduction measures deployed by the CPC Central Committee and the State Council are fully implemented in the tax system. At the same time, State Taxation Administration of The People's Republic of China will also organize a joint inspection with Ministry of Human Resources and Social Security to strictly urge the social security fee collection policy to remain stable, and the requirements for a smooth and orderly transfer of collection and management responsibilities will be implemented. The problems found in the inspection should be thoroughly investigated, that is, corrected immediately. If the circumstances are serious, it is necessary to be seriously accountable according to the regulations, and earnestly supervise and investigate the truth, investigate the truth, and promote the truth.
State Administration of Taxation (SAT)
2065438+September 20, 2008