The tax bureaus of various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan of the State Administration of Taxation, as well as the special representative offices of the State Administration of Taxation in various regions, and various units within the bureau:
In order to deeply study and implement the spirit of the 20th National Congress of the Communist Party of China, conscientiously implement the deployment of the Central Economic Work Conference, the National Two Sessions, and the Executive Meeting of the State Council, and fully implement the continued and optimized tax and fee preferential policies, the State Administration of Taxation has launched the third batch of 20 measures of the “Convenient Tax Spring Breeze Action” to ensure that all tax and fee policies are timely and accurately implemented, accurately and steadily, boost market confidence, stabilize market expectations, and promote the continuous overall improvement of economic operation, Actively supporting high-quality development. We hereby notify you as follows:
1、 Accelerate policy implementation
1. Improve the working mechanism for unifying the scope of tax and fee policies, continue to release relevant policy guidelines for immediate response, improve the certainty and consistency of tax and fee policies, and provide guarantees for the implementation and implementation of various tax and fee policies.
2. Systematically sort out various tax and fee preferential policies, develop a simple and clear list of sub theme policies, and push relevant tax and fee preferential policies to taxpayers according to the applicable subjects of tax and fee preferential policies, striving to achieve “policy finding” and “policy door-to-door”.
3. In conjunction with the 32nd National Tax Promotion Month, we will extensively utilize news and online media to strengthen policy promotion, carry out targeted publicity and guidance, and help taxpayers accurately grasp and timely apply various tax and fee preferential policies.
4. Track and evaluate the various tax and fee preferential policies introduced this year, conduct in-depth analysis of the effectiveness of policy implementation, promptly identify existing problems, and propose optimization and improvement suggestions in a timely manner.
5. Deepen the push of tax reduction and fee reduction bonus bills, further expand the push scope, optimize the push mode, improve the level of information verification of bonus bills, expand push channels, and enhance the sense of tax reduction and fee reduction for taxpayers.
2、 Key service promotion
6. Seriously implement the “Regulations on Promoting the Development of Individual Industrial and Commercial Households”, further optimize the operation process of individual industrial and commercial business operators by strengthening information sharing, and fully release the dividends of tax and fee preferential policies for individual industrial and commercial households.
7. Organize the tax system to carry out the National Individual Business Service Month activity, take targeted measures to help individual businesses understand policies, understand operations, and enjoy them, and continue to alleviate difficulties and optimize the business environment for individual businesses.
8. Collaborate with the All China Federation of Industry and Commerce to carry out the “Spring Rain Moisturizing Seedlings” special action, so that various tax and fee preferential policies and innovative service measures can benefit small and micro enterprises in a timely manner, and continue to support the healthy development of small and micro enterprises.
9. Ensure that the average processing time for normal export tax refunds (exemptions) for Class I and Class II export enterprises in 2023 is maintained within 3 working days, further stimulating the vitality of export enterprises and supporting the stable development of foreign trade.
10. Develop guidelines for the deduction of R&D expenses, and combine the benefits of preferential policies to carry out comprehensive publicity and guidance, helping enterprises fully enjoy policy dividends and promoting enterprises to increase R&D investment.
3、 Improved response to demands
11. Through methods such as “following the process and listening to suggestions”, Daxing conducts research and comprehensively collects the problems, difficulties, and demands encountered by taxpayers in enjoying policies, promptly handles, studies, and provides feedback to promote more effective policy implementation, and fully guarantees that taxpayers do not discount or deduct policy dividends.
12. Deepen the use of tax big data, identify the potential needs of taxpayers in tax preferential policies, handling services, and other aspects, explore personalized and collective push and tax credit reminders, help taxpayers timely prevent the risk of dishonesty, correct dishonesty, and promote tax compliance.
4、 Convenient handling of quality improvement
13. Continuously promote the “reduction of tax certificates for the convenience of the people”, deeply implement the tax certificate notification and commitment system, and provide convenience for taxpayers to declare and enjoy tax preferential policies.
14. Continuously optimize the functions of the electronic tax bureau, enrich application scenarios, promote the halving of tax collection for individual industrial and commercial households, and continue to optimize the declaration of tax and fee preferential policies for small and micro profit enterprises. The information system automatically calculates the tax reduction and exemption amount, and automatically pre fills in the declaration, improving the experience of taxpayers in handling tax and fee preferential policies, and ensuring the accuracy and stability of tax and fee preferential policies.
15. Enterprises with less than 30 employees are automatically exempt from disability insurance, ensuring that preferential policies are fully enjoyed.
16. Proactively remind and promptly process a refund of the first quarter’s paid amount for those who meet the conditions for the disability insurance benefits preferential policy, to ensure that the preferential policies are implemented.
17. Do a good job in tracing and enjoying the preferential policies for urban land use tax on the land used for bulk commodity storage facilities in logistics enterprises, and work on tax refunds and offsets; For regions that implement monthly declaration of urban land use tax, a list of tax refund and offset taxpayers should be formed, and pre filled tax refund and offset application forms should be targeted to accelerate the review of tax refund and offset, and improve the efficiency of tax refund and offset.
18. Further expand the online channels for handling real estate registration taxes and fees, utilizing tax apps, WeChat mini programs, etc., to provide taxpayers with richer handheld services and better meet their personalized needs; Strengthen the sharing of real estate registration tax and fee information among relevant departments, and improve the quality and efficiency of processing.
5、 Standardize and enhance law enforcement
19. Standardize and promote tax related professional service institutions to provide personalized services to taxpayers in accordance with market-oriented principles, and help taxpayers quickly enjoy policy dividends in accordance with the law and regulations; Strictly punish bad tax intermediaries who instigate and mislead taxpayers to engage in tax violations, prevent credit damage to taxpayers, and maintain national tax security.
20. Deepen the promotion of electronic delivery of tax documents, gradually reduce the situation of taxpayers signing for paper documents, and reduce the tax burden on taxpayers.
Tax authorities at all levels should further enhance their sense of responsibility and urgency, strengthen systematic thinking and scientific planning, creatively carry out work according to local conditions, and ensure the comprehensive implementation and effectiveness of the optimized tax and fee reduction policies. They should do their best to solve practical problems and difficulties for taxpayers, alleviate difficulties and reduce burdens for business entities, and effectively promote the implementation of the decisions and deployments of the Party Central Committee and the State Council.
Attachment: Work Task Schedule for the Third Batch of Measures of the “Convenient Tax Action”
State Administration of Taxation
April 4, 2023
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