我市进一步优化营商环境提升纳税等便利度

我市进一步优化营商环境

提升纳税等便利度

政策文件： http://www.bjcz.gov.cn/zwxx/tztg/U020180318567949881946.pdf

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，市财政局、市国税局、市地税局、市人力社保局、市住房公积金管理中心联合制定了《进一步提升纳税等便利度优化营商环境的工作措施》（京财税〔2018〕567号，以下简称《工作措施》）。

一、出台背景

2018年李克强总理在政府工作报告中指出，优化营商环境就是解放生产力、提高生产力，要破障碍、去烦苛、筑坦途，为市场主体添活力，为人民群众增便利。按照市委、市政府关于率先行动改革优化营商环境的要求，市财政局会同市国税局、市地税局、市人力社保局、市住房公积金管理中心制定了四方面25项具体措施。以对标国际水平、减轻企业负担、简化办税手续、优化服务为目标，全力打造北京更加优良的税费营商环境。

二、 主要内容

《工作措施》主要围绕减轻企业税费负担，提升企业在前期纳税准备、税费事项办理、税费缴纳等环节的便利度，制定了25项具体工作措施。

一是 减轻企业“税费负担”。按照中央部署，全面落实简并增值税税率、扩大小微企业范围等减税降费政策，扎实推进先行试点税收优惠政策等，进一步释放改革红利。

二是 提升“纳税准备”便利度。创新7×24小时智能咨询服务，打造线上、线下立体宣传体系，推行发票网上申领，扩大取消发票认证范围，加强涉税信息共享。

三是 提升“税费办理”便利度。推行全业务、分时点预约办税，涉税业务全市通办，新办企业涉税事项当天办结，推出“最多跑一次”和“一次不用跑”清单，实施无纸化、免填单办税服务，推行增值税“一表集成”，推进存量房交易网络预核，扩大网上更正申报范围，依托互联网缩短公积金办理时限，推进电子税务局建设。

四是 提升“税费缴纳”便利度。借助网上银行、手机客户端等多种渠道，拓展多元化税费缴纳方式，推行出口退税业务电子化，针对社会保险、住房公积金，实施线上线下多渠道缴存方式。

三、政策效果

一是 以税费缴纳人为中心，整合多部门政策措施，便于纳税人统一了解。鉴于绝大多数企业同时缴纳各项税收、社会保险费和住房公积金，为方便纳税人,市财政局、市国税局、市地税局、市人力社保局、市住房公积金管理中心五家单位联合制定了《工作措施》，将正在推进的重点措施整合，集中告知。后续还将出台细化办税事项“最多跑一次”清单等配套措施，不断完善优化政策。同时，各单位将持续通过网络、微信、移动客户端、服务热线等多种渠道，打造政策解读平台，方便企业随时随地查询信息、了解政策。

二是 优化流程，减少税费办理时间。通过推行全业务、分时点预约办税，使纳税人可通过网上办税服务厅、微信等多种方式预约办税。通过推进电子税务局建设、存量房交易网络预核、完善自然人个人所得税办税平台、全面推行印花税网上申报等，不断扩大网络办理事项覆盖范围，减少纳税人现场办税等候时间。

三是 信息共享，简化税费办理材料。通过推行增值税申报“一表集成”，利用税务机关已有信息自动生成申报数据，减少企业填报负担。通过加强与工商部门信息共享，简化企业公积金登记开户申报材料，将原有6张表单简化为1张申请表。

四是 丰富渠道，提供方便快捷的服务。通过推行300余项涉税业务全市通办，方便纳税人就近纳税。扩大“票e送”和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办税服务。通过推行多种线上社保缴费方式，使参保单位可委托合作范围内的16家银行实现协议扣款或网上银行自助缴费。

Beijing Improves Business Climate through Taxpayer Facilitation and Other Services

In order to further optimize the business climate in the city, constantly stimulate market vitality and social creativity, deepen the reform to streamline administration, delegate power, innovate in regulation and improve  government services, and continue to facilitate corporate taxpayers and payment of social insurance and housing provident funds, Beijing Municipal Bureau of Finance, State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau, and Beijing Municipal Housing Provident Fund Management Center jointly formulated the Work Measures on Enhancing Taxpayer Facilitation and Other Services to Optimize the Business Climate . (Jingcaishui〔2018〕No. 567, hereinafter referred to as the Work Measures. )

I. Background

In 2018, Premier Li Keqiang pointed out in the government work report that to optimize the business climate is to liberate the productive forces and increase productivity. It is necessary to break the barriers, further motivate market players and better facilitate the people. In accordance with the requirements of the CPC Beijing Municipal Committee and the Beijing Municipal Government regarding taking the lead in optimizing the business climate, Beijing Municipal Bureau of Finance, together with State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau and Beijing Municipal Housing Provident Fund Management Center, formulated 25 specific measures in four areas. With an aim to meeting international standards, reducing corporate burden, streamlining taxation procedures and optimizing services, we are committed to shaping a better business climate for taxpayers in Beijing.

II. Main Content 

25 specific measures have been outlined in the Work Measures, which mainly focus on reducing corporate tax burden and further facilitating businesses in early-stage tax preparation, taxation procedures, and payment of taxes and fees. 

First, reduce corporate “tax burden”. In accordance with the central government’s plan, we have fully implemented policies to reduce taxes and fees, such as streamline and merge value-added taxes (VAT), expand the scope of small and micro enterprises, and advance tax incentive schemes for pilot areas, so as to derive more benefits from the reform. 

Second, further facilitate “tax preparation”. We have introduced a new 24/7 intelligent consulting service, built a multi-dimensional system both online and offline to increase awareness and disseminate knowledge of tax preparation, applied online invoice application, expanded the scope of invoices for verification cancellation, and strengthened tax-related information sharing.

Third, streamline taxation procedures. We have put in place an appointment-based taxation mechanism offering a full range of services at different time slots. Taxes can be paid to any tax authorities of the taxpayer’s choice across the city. Tax-related matters can be completed within the same day of registration for new businesses. We have introduced a list of taxation services that require “one visit at most” or “no visit at all”. We are now advancing e-taxation by going paperless in taxation services, with the adoption of all-in-one forms for VAT, online pre-review for the trading of existing properties, and scope expansion for online corrections of tax declaration. We have also shortened the time needed to process housing provident fund applications thanks to the Internet.

Fourth, further facilitate tax- and fee-payers. We have diversified payment methods for taxes and fees with online banking, mobile terminals, among others. We have adopted online services for export rebates, and multiple online and offline channels for social insurance contributions and housing provident funds.  

III. Policy Effect

First, centering on tax- and fee-payers, we have integrated and harmonized policies and measures of multiple authorities for the ease of understanding. In view of the fact that the overwhelming majority of businesses pay taxes, social insurance contributions and housing provident funds at the same time, Beijing Municipal Bureau of Finance, State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau and Beijing Municipal Housing Provident Fund Management Center formulated the Work Measures to integrate and present as a whole key measures that are being implemented. We will roll out supporting measures such as lists for “one visit at most” that specify taxation details, with an aim to improving and optimizing policies constantly. At the same time, related authorities will continue to use the Internet, WeChat, mobile terminals, service hotlines and other channels to create a platform for policy interpretation so that businesses can consult information and follow policies anytime and anywhere.

Second, optimize procedures and reduce the time needed to process taxes and fees. Through the implementation of an appointment-based taxation mechanism that offers a full range of services at different time slots, taxpayers can make appointments in a variety of ways, such as the online taxation service hall and WeChat. To shorten taxpayer queue on site, we are expanding the coverage of on-line services through e-taxation, online pre-review for trading of existing properties, better taxation platforms for income tax payment of natural persons, and online stamp tax declaration, etc.

Third, share information and streamline taxation paperwork. We have reduced the burden of businesses in filling in forms by implementing the all-in-one form for VAT declaration and automatically generating declaration information based on the existing data of tax authorities. By strengthening information sharing with industry and commerce authorities, we have streamlined declaration for corporate housing provident fund registration and account-opening, with the original six forms replaced by one application form.

Fourth, diversify channels to provide accessible and efficient services. We have made more than 300 taxation services accessible across the city so that taxpayers can pay taxes near where they live or work. We have further promoted on-line application for and express delivery of invoices as well as the mail service for special VAT invoices so that taxpayers don’t have to go outdoors to access tax services. We have adopted a variety of online social insurance payment methods so that the insured can authorize 16 partner banks for agreement-based deductions or pay contributions by themselves via online banking.