北京市財政局 北京市國家稅務(wù)局 北京市地方稅務(wù)局 北京市人力資源和社會保障局 北京住房公積金管理中心關(guān)于印發(fā)進(jìn)一步提升納稅等便利度 優(yōu)化營商環(huán)境工作措施的通知

京財稅[2018]567號                      2018-3-14

各區(qū)財政局、國家稅務(wù)局、地方稅務(wù)局、人力資源和社會保障局，住房公積金管理中心各分中心、管理部，各稅務(wù)直屬分局，各相關(guān)單位：

　　為進(jìn)一步優(yōu)化我市營商環(huán)境，持續(xù)激發(fā)市場活力和社會創(chuàng)造力，深化“放管服”改革，不斷提高企業(yè)納稅、繳納社會保險和住房公積金等便利化水平，根據(jù)市委、市政府關(guān)于率先行動改革優(yōu)化營商環(huán)境工作部署，制定了《進(jìn)一步提升納稅等便利度 優(yōu)化營商環(huán)境的工作措施》，請結(jié)合實(shí)際認(rèn)真貫徹落實(shí)。

　　特此通知。

　　附件：進(jìn)一步提升納稅等便利度 優(yōu)化營商環(huán)境的工作措施

北京市財政局

北京市國家稅務(wù)局

北京市地方稅務(wù)局

北京市人力資源和社會保障局

北京住房公積金管理中心

2018年3月14日

　　附件

進(jìn)一步提升納稅等便利度優(yōu)化營商環(huán)境的工作措施

　　為深入貫徹市委、市政府《關(guān)于率先行動改革優(yōu)化營商環(huán)境實(shí)施方案》部署，以法治化、國際化、便利化為導(dǎo)向，堅持首善標(biāo)準(zhǔn)制定以下工作措施。

　　一、減稅降費(fèi)，持續(xù)釋放改革紅利

　　(一)全面落實(shí)減稅降費(fèi)政策。按照中央部署，簡并增值稅稅率，降低制造業(yè)、交通運(yùn)輸?shù)刃袠I(yè)稅率；擴(kuò)展享受減半征收所得稅優(yōu)惠政策的小微企業(yè)范圍；進(jìn)一步清理規(guī)范行政事業(yè)性收費(fèi)，調(diào)低部分政府性基金征收標(biāo)準(zhǔn)；依法提高個人所得稅基本費(fèi)用減除標(biāo)準(zhǔn)，增加專項(xiàng)費(fèi)用扣除；落實(shí)北京2022年冬奧會和冬殘奧會稅收優(yōu)惠政策。

　　(二)扎實(shí)推進(jìn)先行試點(diǎn)工作。積極落實(shí)我市先行試點(diǎn)的境外旅客離境退稅政策；實(shí)施部分行業(yè)增值稅留抵退稅及相關(guān)附加稅費(fèi)退稅政策；實(shí)施創(chuàng)業(yè)投資企業(yè)和天使投資個人稅收政策試點(diǎn)；推進(jìn)商業(yè)健康保險個人所得稅政策試點(diǎn)；試點(diǎn)水資源稅改革；在海關(guān)特殊監(jiān)管區(qū)開展增值稅一般納稅人資格試點(diǎn)。

　　二、創(chuàng)新服務(wù)，提升納稅準(zhǔn)備便利度

　　(三)打造立體宣傳輔導(dǎo)體系。通過辦稅服務(wù)廳、12366納稅服務(wù)熱線、網(wǎng)站、微博、微信、移動客戶端等渠道，形成線上、線下互通互補(bǔ)的宣傳輔導(dǎo)體系；通過郵寄掛號信方式實(shí)現(xiàn)“稅務(wù)事項(xiàng)提示函”等文書批量處理，提高管理效率，實(shí)現(xiàn)精準(zhǔn)服務(wù)。

　　(四)創(chuàng)新智能咨詢服務(wù)模式。依托“六能”服務(wù)平臺智能咨詢服務(wù)、微信智能客服系統(tǒng)，實(shí)現(xiàn)7×24小時不間斷為納稅人服務(wù)，方便納稅人出現(xiàn)問題不受時間、地點(diǎn)限制隨時咨詢。

　　(五)加強(qiáng)涉稅信息共享互通。推進(jìn)國稅地稅服務(wù)融合、征管協(xié)同、信息共享，加強(qiáng)辦稅服務(wù)廳共建，提升聯(lián)合辦稅能力；加強(qiáng)與工商、質(zhì)監(jiān)等部門涉稅信息共享、涉稅數(shù)據(jù)交換，充分發(fā)揮涉稅信息多方采集優(yōu)勢，擴(kuò)大第三方涉稅信息共享范圍。

　　(六)大力推行發(fā)票網(wǎng)上申領(lǐng)。加大“票e送”以及郵寄代開增值稅專用發(fā)票推廣力度，讓納稅人足不出戶即可享受“網(wǎng)上申請代開、云平臺自動受理、物流限時配送上門”的一條龍辦稅服務(wù)。

　　(七)擴(kuò)大取消增值稅發(fā)票認(rèn)證范圍。將取消增值稅發(fā)票認(rèn)證的納稅人范圍，擴(kuò)大到新辦及未評級的增值稅一般納稅人。

　　三、優(yōu)化流程，提升稅費(fèi)辦理便利度

　　(八)推行全業(yè)務(wù)、分時點(diǎn)預(yù)約辦稅。優(yōu)化預(yù)約辦稅體驗(yàn)，納稅人可通過網(wǎng)上辦稅服務(wù)廳、微信等方式預(yù)約辦稅，減少納稅人等候時間。

　　(九)推行涉稅業(yè)務(wù)全市通辦。推行稅務(wù)登記、申報納稅、優(yōu)惠辦理等300多項(xiàng)稅收業(yè)務(wù)全市通辦，方便納稅人就近辦稅。

　　(十)新辦企業(yè)涉稅事項(xiàng)當(dāng)天辦結(jié)。打通新辦企業(yè)辦稅事項(xiàng)全流程，整合各涉稅事項(xiàng)，實(shí)行“套餐式”申請，對于符合條件的企業(yè)從新辦到領(lǐng)票一日完成。

　　(十一)推出辦稅事項(xiàng)“最多跑一次”和“一次不用跑” 清單。納稅人辦理清單范圍內(nèi)事項(xiàng)，在資料完整且符合法定受理?xiàng)l件的前提下，在網(wǎng)上即可辦理或最多只需要到稅務(wù)機(jī)關(guān)跑一次。

　　(十二)推行無紙化、免填單辦稅服務(wù)。對納稅人利用CA證書，通過互聯(lián)網(wǎng)稅局、網(wǎng)上辦稅服務(wù)廳上傳圖片或辦稅服務(wù)廳拍照等形式傳遞的涉稅資料，進(jìn)行電子化存檔；推出涉稅事項(xiàng)免填單服務(wù)，減少納稅人手工填報，縮短辦稅時間。

　　(十三)推廣自助辦稅服務(wù)。推廣自助辦稅終端，在增加自助辦稅終端數(shù)量的同時，拓展24小時自助辦稅網(wǎng)點(diǎn)數(shù)量，探索在銀行自助服務(wù)區(qū)和街道辦事處等具備網(wǎng)絡(luò)安全環(huán)境區(qū)域部署24小時自助辦稅服務(wù)設(shè)備。

　　(十四)推行增值稅申報“一表集成”。納稅人通過“一表集成”方式，利用企業(yè)開具增值稅發(fā)票的商品分類編碼，海關(guān)發(fā)票、取得發(fā)票等稅務(wù)機(jī)關(guān)掌握的信息，自動歸集，生成申報所需數(shù)據(jù)，提高辦稅效率。

　　(十五)推進(jìn)存量房交易網(wǎng)絡(luò)預(yù)核。落實(shí)房地產(chǎn)交易稅收服務(wù)和管理指引要求，不斷優(yōu)化房地產(chǎn)交易稅收服務(wù)，推進(jìn)部門信息共享，減少信息重復(fù)錄入及審核時間；實(shí)行由納稅人通過互聯(lián)網(wǎng)上傳涉稅資料，開展網(wǎng)上預(yù)核，減少納稅人窗口等候時間。

　　(十六)完善自然人個人所得稅辦稅平臺。在不斷拓展自然人納稅人網(wǎng)上實(shí)名認(rèn)證渠道和實(shí)現(xiàn)網(wǎng)上查詢打印個人所得稅納稅清單的基礎(chǔ)上，進(jìn)一步完善自然人納稅人個人所得稅網(wǎng)上納稅申報功能，增加移動端網(wǎng)上辦稅事項(xiàng)。

　　(十七)全面推行印花稅網(wǎng)上申報。將印花稅網(wǎng)上申報納稅范圍，擴(kuò)大到應(yīng)納稅額500元以下的全部應(yīng)稅憑證，減少納稅人往返稅務(wù)機(jī)關(guān)購買印花稅票、貼花的繁瑣程序。

　　(十八)擴(kuò)大網(wǎng)上更正申報范圍。在小規(guī)模納稅人網(wǎng)上更正申報和企業(yè)所得稅年度申報更正的基礎(chǔ)上，推行一般納稅人網(wǎng)上申報自主更正；申報期內(nèi)的錯誤，允許自行多次網(wǎng)上修改。

　　(十九)研究財務(wù)系統(tǒng)數(shù)據(jù)對接。研究推進(jìn)企業(yè)財務(wù)系統(tǒng)與稅務(wù)申報系統(tǒng)對接工作試點(diǎn)，逐步實(shí)現(xiàn)自動計算應(yīng)報稅額功能。

　　(二十)推進(jìn)電子稅務(wù)局建設(shè)。打造以數(shù)據(jù)驅(qū)動為基礎(chǔ)，以風(fēng)險與信用管理為支撐，集成再造新一代電子稅務(wù)局，為納稅人提供智慧、快捷、高效的辦稅服務(wù)。

　　(二十一)縮短公積金業(yè)務(wù)辦理時限。優(yōu)化住房公積金登記開戶辦理流程，簡化申報材料，推行單位開戶業(yè)務(wù)“零要件”；拓展互聯(lián)網(wǎng)服務(wù)內(nèi)容，完善網(wǎng)上大廳功能，單位各項(xiàng)業(yè)務(wù)除可在全市范圍管理部就近辦理外，全面推行網(wǎng)上辦理。

　　四、 拓寬渠道，提升稅費(fèi)繳納便利度

　　(二十二)拓展多元化繳稅方式。納稅人可借助銀行手機(jī)客戶端實(shí)現(xiàn)手機(jī)實(shí)時繳稅功能，體驗(yàn)“掌上繳稅”；在稅務(wù)網(wǎng)站和銀行簽訂稅庫銀實(shí)時繳稅三方協(xié)議，即可開通網(wǎng)上實(shí)時繳稅業(yè)務(wù)，同時可采用微信、支付寶、POS機(jī)等多元化繳稅方式，實(shí)現(xiàn)便捷繳稅。

　　(二十三)推進(jìn)退稅電子化。將出口退稅業(yè)務(wù)由逐筆申請簡化為匯總清單申請，在部分地區(qū)開展電子退庫更正業(yè)務(wù)試點(diǎn)工作的基礎(chǔ)上，全面推行退稅業(yè)務(wù)電子化。

　　(二十四)實(shí)施多種線上社保繳費(fèi)方式。參保單位可與社會保險經(jīng)辦機(jī)構(gòu)合作的16家銀行，通過委托實(shí)現(xiàn)協(xié)議扣款，也可以通過網(wǎng)上銀行自助辦理，實(shí)現(xiàn)線上即時繳費(fèi)。進(jìn)一步提升服務(wù)水平，實(shí)現(xiàn)即時告知參保單位線上繳費(fèi)結(jié)果的服務(wù)信息。

　　(二十五)增加公積金便捷繳存方式。在支票繳存方式的基礎(chǔ)上，開發(fā)實(shí)時結(jié)算平臺系統(tǒng)，實(shí)現(xiàn)網(wǎng)上托收實(shí)時到賬。

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.