Opinions on Further Deepening the Reform of Tax Collection and Administration
Opinions on Further Deepening the Reform of Tax Collection and Administration
Opinions on Further Deepening the Reform of Tax Collection and Administration
March 24, 2021
In recent years, China’s tax system reform has been steadily deepening, and the tax collection and administration system has been continuously optimized. The standards, convenience and precision of taxpayer services and tax law enforcement have also been constantly improved. In order to further advance the reform of “delegating power, streamlining administration and optimizing government services” in tax area, improve the tax supervision system, create a market-oriented, rule of law-based and internationalized business environment, and better serve the development of market entities, the following opinions are hereby proposed to further deepen the reform of tax collection and administration.
I. Overall requirements
(I) Guiding thoughts
--Follow the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era;
--Fully implement the guiding principles of the Party’s 19th National Congress and the second, third, fourth and fifth plenary sessions of the 19th Party Central Committee;
--Deepen the reform of tax collection and administration based on the understanding of the new development stage, implementation of the new development philosophy and creation of the new development pattern;
--Press ahead with the building of smart taxation featuring high integration, high safety and high efficiency, which will focus on serving taxpayers and fee payers, take e-invoicing reform as a breakthrough and be driven by big data;
--Further advance accurate law enforcement, targeted service, precise supervision and sincere co-governance;
--Substantially improve tax compliance and social satisfaction, and significantly reduce the costs of both tax authorities and taxpayers;
--Bring into full play the fundamental and supportive role of tax in underpinning the national governance, and render strong support for high-quality development.
(II) Working principles
1. Upholding the overall leadership of the Party
Ensure that the decisions made by the Party Central Committee and the State Council are implemented to the letter.
2. Upholding the rule of law in taxation
Adept at deepening reform with the rule-of-law mindset and methods, continuously optimize law enforcement, and effectively promote the rule of law in taxation.
3. Upholding the people-centric principle
Further improve services for people and enterprises and better meet taxpayers’ and fee payers’ reasonable needs.
4. Upholding the problem-oriented approach
Strive to overcome weaknesses and effectively resolve key outstanding issues in tax collection and administration.
5. Upholding reform and innovation
Deepen the reform of “delegating power, streamlining administration and optimizing government services” in tax area, and promote the transformation of the philosophy and means of tax law enforcement, service and supervision on all fronts.
6. Upholding systematic thinking
Coordinate reform measures and improve the efficiency of tax governance in a holistic and integrated manner.
(III) Major objectives
By 2022, important progress will be made in standardization of law enforcement, convenience of service and precision of supervision.
By 2023, a new system of law enforcement featuring “no disturbance with no risks, investigation upon violation and intelligent control for the whole process” will be basically completed, realizing the transformation from experience-based enforcement to scientific and precise enforcement. A new service system featuring “offline services accessible where needed, online services available at any time, and tailored services widely covered” will be basically achieved, realizing the transformation from non-differentiated service to targeted, intelligent and personalized service. In addition, a new “credit plus risk”-based supervision system featuring the basic approach of “random selection of cases and tax inspectors and timely results publication” and “internet plus supervision” supplemented by targeted supervision will be basically delivered, realizing the transformation from “tax administration through invoices” to data-driven, segmented and precise supervision.
By 2025, outstanding achievements will be made in deepening the reform of tax collection and administration system. Smart taxation with powerful functions will be basically completed and domestic first-class intelligent administration applications will be developed, which will comprehensively promote the capacity of law enforcement, service and supervision.
II. Advancing comprehensive digital upgrade and intelligent reform of tax collection and administration
(IV) Accelerating the building of smart taxation. By making full use of modern information technology such as big data, cloud computing, artificial intelligence, and mobile Internet, great efforts will be made to promote the convergence and integration of internal and external tax-related data, covering both online and offline channels, so as to drive the innovation and reform of tax law enforcement, taxpayer services and the regulatory system, and further optimize the organizational structure and resource allocation. The intelligent collection of “one legal person-based” and “one natural person-based” tax and fee information will be basically realized by 2022.
......
March 24, 2021
In recent years, China’s tax system reform has been steadily deepening, and the tax collection and administration system has been continuously optimized. The standards, convenience and precision of taxpayer services and tax law enforcement have also been constantly improved. In order to further advance the reform of “delegating power, streamlining administration and optimizing government services” in tax area, improve the tax supervision system, create a market-oriented, rule of law-based and internationalized business environment, and better serve the development of market entities, the following opinions are hereby proposed to further deepen the reform of tax collection and administration.
I. Overall requirements
(I) Guiding thoughts
--Follow the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era;
--Fully implement the guiding principles of the Party’s 19th National Congress and the second, third, fourth and fifth plenary sessions of the 19th Party Central Committee;
--Deepen the reform of tax collection and administration based on the understanding of the new development stage, implementation of the new development philosophy and creation of the new development pattern;
--Press ahead with the building of smart taxation featuring high integration, high safety and high efficiency, which will focus on serving taxpayers and fee payers, take e-invoicing reform as a breakthrough and be driven by big data;
--Further advance accurate law enforcement, targeted service, precise supervision and sincere co-governance;
--Substantially improve tax compliance and social satisfaction, and significantly reduce the costs of both tax authorities and taxpayers;
--Bring into full play the fundamental and supportive role of tax in underpinning the national governance, and render strong support for high-quality development.
(II) Working principles
1. Upholding the overall leadership of the Party
Ensure that the decisions made by the Party Central Committee and the State Council are implemented to the letter.
2. Upholding the rule of law in taxation
Adept at deepening reform with the rule-of-law mindset and methods, continuously optimize law enforcement, and effectively promote the rule of law in taxation.
3. Upholding the people-centric principle
Further improve services for people and enterprises and better meet taxpayers’ and fee payers’ reasonable needs.
4. Upholding the problem-oriented approach
Strive to overcome weaknesses and effectively resolve key outstanding issues in tax collection and administration.
5. Upholding reform and innovation
Deepen the reform of “delegating power, streamlining administration and optimizing government services” in tax area, and promote the transformation of the philosophy and means of tax law enforcement, service and supervision on all fronts.
6. Upholding systematic thinking
Coordinate reform measures and improve the efficiency of tax governance in a holistic and integrated manner.
(III) Major objectives
By 2022, important progress will be made in standardization of law enforcement, convenience of service and precision of supervision.
By 2023, a new system of law enforcement featuring “no disturbance with no risks, investigation upon violation and intelligent control for the whole process” will be basically completed, realizing the transformation from experience-based enforcement to scientific and precise enforcement. A new service system featuring “offline services accessible where needed, online services available at any time, and tailored services widely covered” will be basically achieved, realizing the transformation from non-differentiated service to targeted, intelligent and personalized service. In addition, a new “credit plus risk”-based supervision system featuring the basic approach of “random selection of cases and tax inspectors and timely results publication” and “internet plus supervision” supplemented by targeted supervision will be basically delivered, realizing the transformation from “tax administration through invoices” to data-driven, segmented and precise supervision.
By 2025, outstanding achievements will be made in deepening the reform of tax collection and administration system. Smart taxation with powerful functions will be basically completed and domestic first-class intelligent administration applications will be developed, which will comprehensively promote the capacity of law enforcement, service and supervision.
II. Advancing comprehensive digital upgrade and intelligent reform of tax collection and administration
(IV) Accelerating the building of smart taxation. By making full use of modern information technology such as big data, cloud computing, artificial intelligence, and mobile Internet, great efforts will be made to promote the convergence and integration of internal and external tax-related data, covering both online and offline channels, so as to drive the innovation and reform of tax law enforcement, taxpayer services and the regulatory system, and further optimize the organizational structure and resource allocation. The intelligent collection of “one legal person-based” and “one natural person-based” tax and fee information will be basically realized by 2022.
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