SZH No. 243-2019
To tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in the state plan, and offices of commissioners of State Taxation Administration at all places, and all units of State Taxation Administration,
The following new measures for convenient tax payment are hereby launched for more convenience, to further promote the reform of "Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service", and address the outstanding problems reflected by taxpayers and payers.
I. Fully implementing the system of small-scale taxpayers to issue VAT special invoice. The State Taxation Administration shall further expand the scope of small-scale taxpayers to issue VAT special invoice. Small-scale taxpayers (excluding other individuals) who have VAT taxable behaviors and need to issue VAT special invoice may voluntarily use the VAT invoice management system to issue invoices themselves.
II. Improving the tax credit repair management mechanism. The State Taxation Administration shall clarify the conditions for tax credit repair, unify the repair standards, standardize the repair process, smooth the repair channels, and actively guide taxpayers to initially correct the dishonest conduct, eliminate adverse effects, and repair their own tax credits.
III. Implementing the electronic invoice public service platform. The State Taxation Administration shall establish a national unified electronic invoice public service platform to provide taxpayers with basic public services such as issuance of electronic invoices.
IV. Vigorously promoting the one-window transaction for real estate items. The provincial tax authorities, together with the Natural Resources, Housing and Urban-rural Construction Departments, shall set up a comprehensive handling window in the government service hall to collect all the information of the real estate transaction business at one time, and realize “single-window inter-agency services”. In addition, the State Taxation Administration and provincial tax authorities shall complete the docking work with the national platform such as the integrated government service platform in accordance with the requirements of the State Council, strengthen cooperation with government departments at the same level, and actively promote the “One-Stop Online Handling of Tax-Related Affairs” based on information sharing.
V. Realizing online cancellation of the Information Sheet for Red-character VAT Special Invoice. The State Taxation Administration shall optimize the VAT invoice management system, once the Information Sheet for Red-character VAT Special Invoice is incorrectly filled, the taxpayer may cancel the business online.
VI. Improving the accuracy of tax policy promotion. The tax authorities shall provide taxpayers and payers with accurate promotion services based on the applicable objects of the tax policy. Taxpayers may reduce the learning burden and time of self-searching and screening of applicable tax policies.
VII. Operating the cross-regional taxation items online. The qualified provincial tax authorities shall pilot the electronic tax service to provide taxpayers with online services for cross-regional tax reporting, inspection, feedback, and VAT prepayment declarations, making the handling of cross-regional tax-related businesses easier.
VIII. Promoting the online general tax rebate and credit. The provincial tax authorities shall provide the taxpayers with the general tax rebate and credit services such as overpayment by mistake, incoming tax exemption, and overpayment settlement through the electronic tax service. After the taxpayer submits an application online, the tax authorities shall conduct online audits and complete the follow-up tax rebate.
IX. Providing the tax declaration reminder service. The provincial tax authorities shall add reminders to “My News” of the electronic tax service to remind those taxpayers who have not declared when the deadline is reaching, to help taxpayers to fulfill their tax obligations in a timely manner.
X. Vigorously promoting intelligent consultation. The State Taxation Administration shall accelerate the launch of an intelligent consultation system, and promote the webpage, APP and mini program terminals of the intelligent consultation platform, with “7×24 hours” intelligent consulting services; the provincial tax authorities shall actively explore the development of intelligent voice consultation, to provide convenient consultation services for taxpayers.
Tax authorities at all levels shall focus on serving for the people, persist in problem orientation, improve self-innovation, and fully promote the implementation of the second batch of new measures for convenient tax payment, to truly solve the problems that the taxpayers and payers reflect strongly. On the basis of implementing the two batches of 20 new measures of the State Taxation Administration, the tax authorities at all levels shall actively explore and bravely innovate to form a number of service measures with local characteristics to serve taxpayers and payers better.
State Taxation Administration
August 13, 2019