Total bureau of national tax Wu
About deepening " put a canal to take " reform greater strength to advance the announcement that optimizes duty Wu to cancel conduction program to work
2019 〕 of 〔 of duty total hair 64
Each province, municipality, municipality directly under the Central Government and plan sheet list total bureau of national tax Wu city revenue, agency of the member that total bureau of national tax Wu is stationed in each district specially appointed,
Execute the law to optimize duty Wu further means, improve environment of taxation battalion business, basis " system of countrywide duty Wu is deepened " put a canal to take " reform program of 5 years of works (2018 - 2022) " (2018 〕 of 〔 of duty total hair 199) , in fulfil " the announcement that total bureau of national tax Wu cancels an order about optimizing Wu of conduction business tax further " (2018 〕 of 〔 of duty total hair 149, the following abbreviation " announcement " ) on the foundation of the requirement, advance with respect to greater strength now optimize duty Wu to cancel conduction program to inform as follows about item:
One, expand to handle range namely further
(one) accord with " announcement " case of the first the first regulation, had not dealt with the taxpayer of experience duty matters concerned namely, conduct clear duty actively to the tax authority, the tax authority can issue clear duty document immediately according to the business license that taxpayer provides.
(2) accord with " announcement " case of the first the 2nd regulation, had dealt with experience duty matters concerned namely but did not get with bill, without owe tax (fine for delaying payment) the taxpayer that reachs amerce, conduct clear duty actively to the tax authority, the data is complete, the tax authority issues clear duty document immediately; The data is not neat, can adopt " acceptance is made " the look is short of deal with, after its give commitment, issue clear duty document immediately.
(3) the taxpayer of suspend payment of ruling of classics people court, courtyard of the civil code that hold a person is terminative go bankrupt the program rules the book applies for duty Wu to cancel to the tax authority, the tax authority issues clear duty document immediately, according to concerned regulation cancel after verification " owe to death " .
2, simplify further the business before duty Wu is cancelled conducts technological process
(one) be in before be not whack taxpayer to be cancelled in conduction duty Wu, need to unless,be solved first whack, fill do pay taxes to declare formalities. Accord with the following case, the tax authority can be printed corresponding categories of taxes and additional " batch 0 declare affirm a watch " (see accessory) , after classics taxpayer affirms, undertake batch handles:
During 1. is not whack, value added tax, consumption tax is mixed relevant and add need those who do to fill declare all be 0 those who declare;
During 2. is not whack month of enterprise income tax (season) spend prepay to need those who do to fill declare all be 0 declare, and nonexistent those who remedy situation of early days deficit.
(2) before taxpayer deals with duty Wu to cancel, need not claim the termination of to the tax authority " entrust the agreement that deduct a money " application. After the tax authority does knot duty Wu to cancel, entrust the agreement that deduct a money to be stopped automatically.
3, reduce newspaper of certificate, data to send further
Real to already was being executed name does the taxpayer of duty, avoid grant to provide the following certificate, data:
(one) " duty Wu registers card " (deputy) this, " temporarily duty Wu registers card " (deputy) this mixing " bill is gotten with book " ;
(2) business charter of revoke of market supervisory management department decides original (Xerox) ;
(3) file of give an official of ranking administrator department or original of resolution of board of directors (Xerox) ;
(4) the project is finishing proof, check and accept the relevant file original such as the proof (Xerox) .
Greater strength is advanced optimize duty Wu to cancel conduction order, it is to be carried out further fulfil the Party Central Committee, the State Council about deepening " put a canal to take " the reform, significant move that optimizes requirement of battalion business environment. Each district tax authority wants to take seriously highly, had caught fulfil, the program that sets strictly according to law, administrative regulations asks to handle relevant matter with this announcement.
Inform to be carried out since July 1, 2019 oneself originally.
Accessory: Batch 0 declare affirm a watch
Total bureau of national tax Wu
On May 9, 2019
Unscramble
About " total bureau of national tax Wu about deepening " put a canal to take " reform greater strength to advance the announcement that optimizes duty Wu to cancel conduction program to work " unscramble
The near future, duty Wu total bureau was released " about deepening " put a canal to take " reform greater strength to advance the announcement that optimizes duty Wu to cancel conduction program to work " (duty always sends 〔 2019 〕 64) (the following abbreviation " announcement " ) . Unscramble as follows now:
One, about " announcement " the setting that come on stage?
In September 2018, be aimed at an enterprise " it is difficult to cancel " problem, duty Wu total bureau is made sent " the announcement that cancels an order about optimizing Wu of conduction business tax further " (2018 〕 of 〔 of duty total hair 149, the following abbreviation " 149 article " ) , carry out clear duty to prove to avoid do, run a service namely, innovation is rolled out " acceptance is made " the look is short of deal with, simplify data and flow. Since these measure are carried out, conduction duty Wu cancels the enterprise to be carried considerably fast, taxpayer is obtained move is further increase. As " put a canal to take " reform is advanced deep, get used to current new condition, to optimize battalion business environment further, duty Wu total bureau is made hair this " announcement " , roll out greater strength to optimize an enterprise to cancel the measure of conduction program.
2, " announcement " with 149 article what relation be?
" announcement " the framework that provides with 149 article is a foundation, to its partial content undertook refining, complement and perfect, main from expand to handle range namely, simplify conduction flow of the business before duty Wu is cancelled, reduce data newspaper to send 3 respects to roll out greater strength to optimize business tax Wu to cancel move. Accordingly, each district tax authority needs to rise union of these two files, fulfil along with all the others, directive taxpayer deals with duty Wu to cancel professional work.
3, the taxpayer that had not dealt with experience duty matters concerned, if need those who obtain clear duty document, how to deal with duty Wu to cancel?
According to 149 article the first sets, if the taxpayer that had not dealt with experience duty matters concerned accords with the market to superintend a branch simple and easy cancel a requirement, can apply for to deal with to market superintendency department directly simple and easy cancel register, avoid grant to deal with clear duty proof to the tax authority. The taxpayer that there still is a few to had not dealt with experience duty matters concerned in practice conducts clear duty actively to the tax authority, the requirement obtains clear duty document. Serve to optimize pay taxes further, answer taxpayer to appeal to beg, " announcement " stipulate this kind of taxpayer arrives actively of tax authority clear duty, the tax authority issues clear duty document immediately. Particular way is, the business patent that taxpayer holds to load to integrate social credence code arrives register the ground the tax authority is dealt with, the tax authority issues clear duty document immediately.
4, had dealt with experience duty matters concerned, but how to get the taxpayer that has used bill to deal with duty Wu to cancel?
It is owe tax to notting have (fine for delaying payment) reach the taxpayer with amerce, complete data, the tax authority issues clear duty document immediately.
2 be owe tax to notting have (fine for delaying payment) reach amerce, data is not neat (the material that includes to did not do knot item to ask the newspaper sends is not neat) , can adopt " acceptance is made " the look is short of deal with. For example, the material of financial forms for reporting statistics that taxpayer need newspaper sends, pay taxes declares a data, much capture imposition needs to refer return data of much capture imposition to wait, if taxpayer cannot provide these data in time but those who be badly in need of clear duty writ, can give commitment first, the tax authority issues clear duty document immediately, taxpayer should fill by affirmatory time limit neat data does a form relevant item. Taxpayer is like what did not fulfil commitment, according to 149 article provision, the tax authority brings into legal representative, financial to its chief government of class of D of pay taxes credence.
3 it is to accord with the market to superintend a branch simple and easy the taxpayer that cancels a requirement, also can press 149 article provision, apply for to deal with to market superintendency department directly simple and easy cancel register, avoid grant to deal with clear duty proof to the tax authority.
5, had dealt with experience duty matters concerned, and how to get the taxpayer that has used bill to deal with duty Wu to cancel?
Conduction duty Wu cancels this kind of taxpayer to still be carried out by existing regulation. Among them, accord with 149 article the taxpayer of the 2nd rated condition, can enjoy duty Wu to cancel run a service namely.
6, how does the taxpayer that goes bankrupt lawfully deal with duty Wu to cancel?
What this kind of taxpayer can hold people court to issue is terminative go bankrupt order ruling book applies for to deal with duty Wu to cancel to the tax authority, the tax authority issues clear duty document immediately. Still exist to taxpayer owe tax, the tax authority undertakes according to the regulation " owe to death " processing of cancel after verification.
7, unless the taxpayer application solution that plans to cancel runs state normally, how does the tax authority simplify fill do declare formalities?
Do duty efficiency to rise, to be not production was not begun to manage the activity, taxpayer that does not have relevant duty to pay taxes during whack, " announcement " raised lot 0 declare relevant provision. Particular way is, the tax authority is printed " batch 0 declare affirm a watch " , after taxpayer affirms, to relevant duty (cost) kind have lot 0 declare processing. Batch 0 declare involved relevant tax (cost) kind specific include: Month of enterprise income tax (season) spend prepay to declare, value added tax and consumption tax and relevant surtax (cost) .
8, before taxpayer deals with duty Wu to cancel, "Entrust the agreement that deduct a money " how to stop?
Before conduction duty Wu is cancelled, taxpayer need not be claimed the termination of to the tax authority " entrust the agreement that deduct a money " application, after the tax authority does knot duty Wu to cancel, the system is stopped automatically " entrust the agreement that deduct a money " .
9, " announcement " what newspaper to reduce to send a material?
" announcement " the taxpayer that does tax to already executing fact name, simplified further the newspaper of relevant certificate, data sends a demand, include:
1. " duty Wu registers card " (deputy) this, " temporarily duty Wu registers card " (deputy) this mixing " bill is gotten with book " .
Business charter of revoke of 2. market supervisory management department decides original (imprint formerly) .
File of give an official of department of 3. superior director or original of resolution of board of directors (Xerox) .
4. project is finishing proof, check and accept the relevant file original such as the proof (Xerox) .
10, " announcement " from when to begin to carry out?
" announcement " apply from July 1, 2019.
