Notice of State Taxation Administration of The People&;s Republic of China Provincial Taxation Bureau on Strengthening the Implementation of Tax Preferential Policies and Regulating the Income of Organizations according to Law
Yue Shui Fa [2020] No.68 2020-05-19
Taxation Bureau of State Taxation Administration of The People&;s Republic of China, prefecture-level cities, Hengqin New District of Zhuhai, Taxation Bureau of Nansha District of Guangzhou, State Taxation Administration of The People&;s Republic of China, all units in th《国家税务总局关于进一步落实落细税费优惠政策 坚决防止违规征税收费的通知》 (No.24 [2020] of the State Administration of Taxation, see annex), we hereby notify you of further strengthening the implementation of preferential tax and fee policies and standardizing organizational income according to law as follows:
First, earnestly improve the political position and fully implement the preferential policy of tax reduction.
(1) Effectively enhance the sense of responsibility and mission of implementing preferential tax and fee policies. Thoroughly study and implement the spirit of a series of important speeches and instructions, and take the implementation of preferential tax and fee policies as a concrete action to strengthen the &”;four consciousnesses&”;, strengthen the &”;four self-confidences&”; and achieve the &”;two maintenance&”;, and take it as a serious political responsibility. Always take the center as the center, take the initiative to act, continue to focus on the &”;four forces&”;, strengthen organizational leadership, improve division of labor and cooperation, take effective measures without delay or discount, ensure that preferential policies come into effect, effectively reduce the burden on market players, and fully serve the resumption of production, the realization of the goals of &”;six stability&”; and &”;six guarantees&”; and the overall situation of economic and social development.
(2) Do a good job in the implementation of preferential tax and fee policies. In view of the national and provincial support policies and measures, we will continue to study item by item, refine item by item, decompose layer by layer, clarify the division of responsibilities, and follow up the whole process. According to the characteristics and difficulties of implementing different policies, formulate supporting measures, adjust information systems in time, and improve policy implementation guidelines. Establish work accounts for key policies supporting prevention and control and economic and social development, and continuously enhance the accuracy of implementing policies and the convenience of enjoying policies through &”;list-type&”; quantitative management. Establish and improve the whole chain management mechanism of tax policy, collect and seriously study the problems and suggestions existing in policy implementation in time, give positive feedback, and solve them by classification.
(3) Strengthen the accounting of tax reduction and fee reduction and the evaluation and analysis of policy effects. Improve the accuracy and scientificity of tax reduction and fee reduction accounting, reflect the implementation effect of tax reduction and fee reduction policy through multiple channels, multiple sides and multiple levels, and accurately reflect the achievements of tax department&;s policy implementation. Strengthen the tracking evaluation and dynamic analysis of policy effects, make full use of tax data such as VAT invoices, monitor and analyze the economic operation, and provide reference for party committees and scientific decision-making at all levels.
Two, according to the organization of income in accordance with the law, strictly prohibit the violation of the provisions of the tax charges.
(4) Correctly handle the relationship between tax reduction and fee reduction and organizational income. Adhere to the principle of regulating organizational income in accordance with the law, strictly observe the &”;red line&”; of organizational income, and strictly organize income discipline. It is strictly forbidden to levy &”;excessive taxes and fees&”; in various forms. It is strictly forbidden to fail to implement various preferential tax and fee policies for any reason. It is strictly forbidden to pay off debts on a large scale, inspect large-scale industries and levy taxes by surprise. It is strictly forbidden to inflate and idle, and it is strictly forbidden to generate income.Quality problem.
(5) Strengthen the research and analysis of tax and fee income situation. Grasp the impact on the organization&;s tax revenue in time, pay close attention to tax source investigation, analysis and forecast, tax source monitoring and other work by industry and region, dynamically grasp the changes of tax sources, and carefully study the trend of tax revenue in combination with factors such as tax reduction policies and the base of the same period, so as to better serve the organization&;s revenue decision-making and management.
(VI) Relying on big data to discover trend and emerging problems in time. Use continuous tax data to carry out dynamic monitoring of local economic operation, and carry out systematic security analysis to prevent economic operation risks. In accordance with the working idea of &”;stable, accurate, fast and ruthless&”;, we will expand the use of &”;information tactics&”;, strengthen the analysis and comparison of big data, take the taxpayer&;s billing information as the entry point, use the application of big data to support clue judgment and case investigation, link up and down, cooperate with departments, resolutely crack down on illegal and criminal acts such as &”;false tax refund&”; and &”;false declaration&”;, plug the loopholes in tax collection and management, and safeguard the national tax security.
Three, actively seek the support of all parties, and strive to optimize the tax business environment.
(seven) widely publicize policies to respond to social concerns. Through various channels and targeted methods, we will further widely publicize preferential tax and fee policies and the requirements of organizing income according to law. Actively carry out innovative publicity to make it easy to understand, enhance the publicity influence and expand the awareness of policies; Through the 12366 service hotline, intelligent consultation, widely collect the opinions and suggestions of taxpayers and payers, take the initiative to dispel doubts and doubts, and respond to concerns of all parties.
(eight) to strengthen the communication and coordination of income work. Further report to the local party committee for instructions, clarify the policy requirements and their impact on local finance, including the overall situation of tax revenue, situation judgment, measures, existing difficulties, work plans, opinions and suggestions, and matters needing support, etc., and strive for maximum understanding and support. Strengthen communication with local finance, human society and other departments, promote the reasonable adjustment of tax revenue budget, and promote the coordination of tax revenue with economic operation, tax reduction and fee reduction. Pay close attention to the impact of special work and policy adjustments organized by party committees at all levels and relevant departments on the collection and management of social insurance premiums. In case of possible increase in the burden of social insurance premiums of enterprises, we should actively communicate with relevant departments, report to local party committees, and timely report to higher tax authorities.
(nine) continue to promote the facilitation of tax payment services. Further deepen the &”;streamline administration, delegate power, strengthen regulation and improve services&”; reform, carry out the spring breeze action of convenient taxation, give full play to the advantages of the intelligent platform of the industrial chain, release the interactive efficiency of banking and taxation, implement the list of &”;no need to run once&”; items, expand the &”;non-contact&”; tax service, optimize tax enforcement, standardize the law enforcement procedures for entering households, and maximize the convenience of taxpayers. Actively strengthen coordination and linkage with relevant departments, carry out various forms of warm-up actions for enterprises, ask questions and suggestions, and make greater efforts in reducing taxes and fees, providing excellent services, helping to resume production and promoting development, so as to continuously enhance taxpayers&; sense of gain.
Four, strengthen supervision and inspection, strict discipline and strengthen the implementation of responsibility.
(ten) continue to strengthen supervision and inspection. Tax authorities at all levels should incorporate the implementation of preferential tax policies and the principle of organizing income according to law into law enforcement inspectors in 2020.And focus on investigating the hidden risks that do not meet the requirements of &”;six stability&”; and &”;six guarantees&”;, such as inadequate implementation of tax and fee policies and excessive taxes and fees. Carefully carry out self-inspection and supervision work in strict, strict, detailed and detailed manner in accordance with the relevant guidelines for self-inspection and supervision work.
(eleven) consciously accept and cooperate with the supervision and inspection of audit departments. In response to the comments and suggestions put forward in the audit report of the National Audit Office in 2020, we will resolutely rectify the problems, actively and conscientiously cooperate with the follow-up audit of the National Audit Office this year, and take the initiative to report to the National Audit Office, the Special Office of the State Administration of Taxation in Guangzhou and other departments on the implementation of preferential tax policies and the organization of tax revenue.
(twelve) rectification of serious problems and accountability. The problems found in the supervision and inspection should be unequivocally and resolutely corrected, and the feedback should be verified, the rectification should be put in place and the impact eliminated at the first time, and the problems should be improved by drawing inferences from others to prevent them from rebounding. Discipline inspection departments of tax authorities at all levels should rely on the front and take the initiative to supervise. Units and individuals that fail to implement preferential tax policies and violate the principle of organizing income according to law and cause adverse effects should be held accountable and dealt with in accordance with relevant regulations.
State Taxation Administration of The People&;s Republic of China Provincial Taxation Bureau
May 19th, 2020