Several Opinions of the State Administration of Taxation on Further Deepening the Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing the Tax Environment
Several Opinions of the State Administration of Taxation on Further Deepening the Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing the Tax Environment
Several Opinions of the State Administration of Taxation on Further Deepening the Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing the Tax Environment
Shui Zong Fa [2017] No.101
September 14, 2017
Local offices of the State Administration of Taxation and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and all units under the said offices and bureaus,
The Several Opinions of the State Administration of Taxation on Further Deepening Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing Taxation Environment (these "Opinions") are formulated in a bid to further carry out a series of arrangements made by the Central Committee of the Communist Party of China and the State Council for optimizing business environment and advancing the reform of "streamlining administration, delegating power, and strengthening regulation and improving services" (hereinafter referred to as the "Reform"), further deepen the Reform in the tax system, optimize the tax environment and stimulate the energy of market players for entrepreneurship and innovation.
I. General Requirements
The further deepening of the Reform in the tax system is key to transforming the functions of tax authorities and bringing into play the role of taxation, and is an important task in pushing forward the reform of both the national tax and local tax collection and administration systems, as well an important means to optimize the tax environment and reduce taxpayers' burdens, and is of great significance for enhancing tax governance capability, creating a stable, fair, transparent and predictable business environment, and realizing taxation modernization.
In recent years, the national taxation system has been bold in innovation and enterprising, and has been advancing the Reform, with apparent results. We have been doing "subtraction" in terms of administration streamlining and power delegation, and by substantially cutting down on tax-related items requiring administrative reviews and approvals, further optimizing the review and approval process, and simplifying tax-related documentation, have provided real benefits to taxpayers; in terms of the subsequent administration, we have been doing "addition" , and by speeding up the transformation of the methods for tax collection and administration, issuing a series of work rules, and increasing the efforts of information-based tax governance and risk management on the basis of the Golden Tax Project (Phase III) system and the new value-added tax (VAT) invoice management system, have established sound interim and ex post management systems; and in terms of service optimization, we have been doing "multiplication", and by continuing the "Positive Action - Tax Service Facilitation" campaign and deepening the cooperation of the offices of the State Administration of Taxation ("SAT") and local tax bureaus, have given taxpayers an increased sense of positive improvements. But we should also note that, as compared with what's required by new situations and by the comprehensive deepening of the reform, as well as what's expected by both the taxpayer population and front-line tax officers, the Reform is to be further brought forward, as there are still some problems to be resolved in terms of mentality, institutional mechanism, management means, etc., and the tax environment is to be further improved.
The national tax system should thoroughly study and act in the spirit of the series of important speeches given by General Secretary Xi Jinping and on the new ideas, thoughts and strategies of state and political governance given by the CPC Central Committee, duly implement the series of arrangements made by the CPC Central Committee and the State Council for optimizing the business environment and deepening the Reform, together with reflecting on the efforts of deepening the reform of the national tax and local tax collection and administration systems and the nation-wide launch of the Golden Tax Project (Phase III) and other reforms, keep on being problem-oriented, integration-oriented and goal-oriented, keep increasing the efforts of administration streamlining and power delegation in the tax system in response to taxpayers' needs and the expectations of front-line tax officers, advance the tax service facilitation reform in the integrated manner, innovate interim and ex post regulatory methods, in order to fully release the potential for information-based taxation, promote the quality enhancement and upgrading of the Reform in the tax system, further optimize the tax environment and improve tax governance capability and service level.
II. Main Tasks
1. Further deepen administration streamlining and power delegation
Insist on delegation of power in a thorough and organized manner, further abolish tax-related items requiring administrative reviews and approvals or prior approvals, simplify the documentation to be submitted by taxpayers, and develop a "tightly fit" framework for slimming down the power structure, to effectively reduce taxpayer burdens.
(1) Reduce and optimize administrative review and approval procedures. As approved by the State Council, the review and approval process for which organization of non-resident enterprises to pay the enterprises' enterprise income tax on a consolidated basis shall be cancelled, and taxpayers are allowed to choose any of their organizations for filing their tax returns. Determine the maximum invoiced amount and number of invoices to be used for special VAT invoices on the basis of taxpayers' credit scores, improve the management of maximum invoiced amounts, and promote the cancellation of the approval process for maximum invoiced amounts to facilitate the production and operation activities of taxpayers.
(2) Implement power and responsibility lists in the tax system. Develop the template for power and responsibility lists in the tax system, promote the normalization of such lists, and ensure the consistency of the same powers and responsibilities throughout all levels of tax authorities in terms of name, type, basis, way to perform and cases for accountability, in order to develop an operating system for power and responsibility lists in the national tax system which runs through the whole system, is connected organically, runs smoothly, and is transparent and efficient.
(3) Simplify the establishment, relocation and deregistration procedures for taxpayers.
......
Shui Zong Fa [2017] No.101
September 14, 2017
Local offices of the State Administration of Taxation and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and all units under the said offices and bureaus,
The Several Opinions of the State Administration of Taxation on Further Deepening Reform of "Streamlining Administration, Delegating Power and Strengthening Regulation and Improving Services" in the Tax System and Optimizing Taxation Environment (these "Opinions") are formulated in a bid to further carry out a series of arrangements made by the Central Committee of the Communist Party of China and the State Council for optimizing business environment and advancing the reform of "streamlining administration, delegating power, and strengthening regulation and improving services" (hereinafter referred to as the "Reform"), further deepen the Reform in the tax system, optimize the tax environment and stimulate the energy of market players for entrepreneurship and innovation.
I. General Requirements
The further deepening of the Reform in the tax system is key to transforming the functions of tax authorities and bringing into play the role of taxation, and is an important task in pushing forward the reform of both the national tax and local tax collection and administration systems, as well an important means to optimize the tax environment and reduce taxpayers' burdens, and is of great significance for enhancing tax governance capability, creating a stable, fair, transparent and predictable business environment, and realizing taxation modernization.
In recent years, the national taxation system has been bold in innovation and enterprising, and has been advancing the Reform, with apparent results. We have been doing "subtraction" in terms of administration streamlining and power delegation, and by substantially cutting down on tax-related items requiring administrative reviews and approvals, further optimizing the review and approval process, and simplifying tax-related documentation, have provided real benefits to taxpayers; in terms of the subsequent administration, we have been doing "addition" , and by speeding up the transformation of the methods for tax collection and administration, issuing a series of work rules, and increasing the efforts of information-based tax governance and risk management on the basis of the Golden Tax Project (Phase III) system and the new value-added tax (VAT) invoice management system, have established sound interim and ex post management systems; and in terms of service optimization, we have been doing "multiplication", and by continuing the "Positive Action - Tax Service Facilitation" campaign and deepening the cooperation of the offices of the State Administration of Taxation ("SAT") and local tax bureaus, have given taxpayers an increased sense of positive improvements. But we should also note that, as compared with what's required by new situations and by the comprehensive deepening of the reform, as well as what's expected by both the taxpayer population and front-line tax officers, the Reform is to be further brought forward, as there are still some problems to be resolved in terms of mentality, institutional mechanism, management means, etc., and the tax environment is to be further improved.
The national tax system should thoroughly study and act in the spirit of the series of important speeches given by General Secretary Xi Jinping and on the new ideas, thoughts and strategies of state and political governance given by the CPC Central Committee, duly implement the series of arrangements made by the CPC Central Committee and the State Council for optimizing the business environment and deepening the Reform, together with reflecting on the efforts of deepening the reform of the national tax and local tax collection and administration systems and the nation-wide launch of the Golden Tax Project (Phase III) and other reforms, keep on being problem-oriented, integration-oriented and goal-oriented, keep increasing the efforts of administration streamlining and power delegation in the tax system in response to taxpayers' needs and the expectations of front-line tax officers, advance the tax service facilitation reform in the integrated manner, innovate interim and ex post regulatory methods, in order to fully release the potential for information-based taxation, promote the quality enhancement and upgrading of the Reform in the tax system, further optimize the tax environment and improve tax governance capability and service level.
II. Main Tasks
1. Further deepen administration streamlining and power delegation
Insist on delegation of power in a thorough and organized manner, further abolish tax-related items requiring administrative reviews and approvals or prior approvals, simplify the documentation to be submitted by taxpayers, and develop a "tightly fit" framework for slimming down the power structure, to effectively reduce taxpayer burdens.
(1) Reduce and optimize administrative review and approval procedures. As approved by the State Council, the review and approval process for which organization of non-resident enterprises to pay the enterprises' enterprise income tax on a consolidated basis shall be cancelled, and taxpayers are allowed to choose any of their organizations for filing their tax returns. Determine the maximum invoiced amount and number of invoices to be used for special VAT invoices on the basis of taxpayers' credit scores, improve the management of maximum invoiced amounts, and promote the cancellation of the approval process for maximum invoiced amounts to facilitate the production and operation activities of taxpayers.
(2) Implement power and responsibility lists in the tax system. Develop the template for power and responsibility lists in the tax system, promote the normalization of such lists, and ensure the consistency of the same powers and responsibilities throughout all levels of tax authorities in terms of name, type, basis, way to perform and cases for accountability, in order to develop an operating system for power and responsibility lists in the national tax system which runs through the whole system, is connected organically, runs smoothly, and is transparent and efficient.
(3) Simplify the establishment, relocation and deregistration procedures for taxpayers.
......