The reporter learned from the State Administration of Taxation that recently, the State Administration of Taxation has once again launched 20 important measures in five categories to improve tax collection and management, optimize tax services, solve the problem of convenient tax handling operations reported by grassroots tax authorities and taxpayers, guide taxpayers to enjoy the reform dividends more timely and fully, and safeguard the comprehensive implementation of the "improvement" work of the pilot program of replacing business tax with value-added tax.

The relevant person in charge of the State Administration of Taxation stated that based on in-depth investigation and rectification of existing problems, this is the fourth time since the comprehensive implementation of the pilot program of replacing business tax with value-added tax that the State Administration of Taxation has issued safeguard service measures. Previously, it has issued a total of 60 tax service measures three times to ensure the smooth achievement of phased goals such as "issuing good invoices", "reporting good taxes", and "analyzing well".

Expand tax channels to reduce taxpayers' burden

It is reported that the State Administration of Taxation has launched 14 measures from three aspects: simplifying the provision of certificates, improving tax processing procedures, and optimizing tax services, further optimizing the business environment, expanding convenient tax channels, and reducing the tax burden on taxpayers.

In terms of simplifying the provision of proof, firstly, it further simplifies the proof materials required for domestic units and individuals to apply for exemption from value-added tax when providing construction and tourism services overseas; Secondly, it further simplifies the information required for overseas units and individuals who enjoy the policy of exempting value-added tax from international transportation services to apply for tax exemption filing; The third is to further simplify the materials required for issuing invoices on behalf of others. Except for the business of issuing value-added tax invoices on behalf of real estate obtained from sales and other personal rental real estate, taxpayers no longer need to provide written confirmation from the payer when applying for issuing value-added tax ordinary invoices on behalf of others.

In terms of improving the tax processing procedures, the scope of taxpayers who will cancel the certification of value-added tax invoices will be expanded from general taxpayers with A-level and B-level tax credit to general taxpayers with C-level tax credit. For value-added tax general taxpayers who were newly included in the pilot program of replacing business tax with value-added tax on May 1, 2016 and have not yet undergone tax credit rating, value-added tax invoice authentication is not required before April 30, 2017. They only need to log in to the provincial value-added tax invoice selection confirmation platform to query, select, and confirm the value-added tax invoice information used for claiming deductions or export tax refunds.

In terms of expanding tax channels, firstly, we encourage all regions to actively promote the "online application and offline delivery" of invoice issuance and the "online processing and offline issuance" of invoice issuance. Taxpayers can submit invoice issuance materials through online tax platforms, mobile apps, WeChat and other channels. After verification and withholding of taxes, they can directly issue invoices at the tax service hall window or self-service issuance equipment, reducing the waiting time at the tax service hall and effectively improving the efficiency of invoice issuance; The second is to innovate the guidance method for declaration filling, establish a simplified and easy to handle fast window in the tax service hall, implement leadership duty inspection management, set up a dedicated window for tax control equipment issuance, strengthen the guidance function of tax guidance positions, and require regions with conditions to actively cooperate with banks, fully utilize bank grid branches, and equip 24-hour self-service tax service equipment in the bank self-service area to handle self-service declaration, self-service invoice collection, self-service invoice issuance and other businesses.

Improving tax processing procedures to incentivize honest taxation

This time, the State Administration of Taxation has also introduced six measures from two aspects: improving the tax process and incentivizing honest tax payment, making the tax process simpler, more diverse, and cost-effective for taxpayers, further enhancing their sense of gain.

In terms of clarifying policy guidelines, firstly, it further clarifies the occurrence time of tax obligations for construction service quality deposits and security deposits; Secondly, the tax basis for visa agency services has been clarified. Taxpayers can deduct visa fees and certification fees collected from the service recipient and paid on behalf of the Ministry of Foreign Affairs and foreign embassies (consulates) in China when calculating taxable income; Thirdly, the management of differential deduction vouchers has been improved. For taxpayers providing tourism services, if the original transportation invoices such as train tickets and plane tickets cannot be collected by the tourism service purchaser, a copy of the transportation invoice can be used as a differential deduction voucher.

In terms of outbound business management, increasing efforts to promote the electronicization of outbound business management is another innovative measure launched this time. Tax authorities in various regions will actively promote the construction of online tax service halls, accept online applications for taxpayers engaged in production and operation across counties (cities) within the jurisdiction of provincial tax authorities to issue "Outbound Business Activity Tax Management Certificates", issue electronic "Outbound Business Certificates" for them, and timely push relevant information to the local tax authorities through the internet. They will also explore the cancellation of paper printing of electronic "Outbound Business Certificates" and registration for business inspection. For taxpayers engaged in cross provincial production and operation, gradually realize the electronic issuance, information transmission, and subsequent management of the Foreign Exchange Certificate.

In terms of incentivizing honest taxation, in order to incentivize honest taxation and establish an honest society, firstly, the beneficiaries of the "bank tax interaction" have been further expanded, and the beneficiaries of the "bank tax interaction" have been expanded from A-level tax credit enterprises to B-level tax credit enterprises and export enterprises with export tax refund (exemption) management categories; The second is to simplify the frequency of invoice collection. Taxpayers with A-level and B-level tax credit can receive VAT invoice usage for no more than 3 months and 2 months respectively at once. If the taxpayer's production and operation situation changes and needs to adjust the VAT invoice usage, complete procedures can be processed immediately according to regulations.