Shanghai Municipal Bureau of Local Taxation
Shanghai Municipal Human Resources and Social Security Bureau
Shanghai Municipal Management Commission of Housing and Urban-Rural Development / Document
HGSF [2018] No. 17
Notice of Shanghai Municipal Office, SAT, Shanghai Municipal Bureau of Local Taxation, Shanghai Municipal Human Resources and Social Security Bureau and Shanghai Municipal Management Commission of Housing and Urban-Rural Development on Preparation and Issuance of the Several Measures for Improving Tax Payment Convenience and Optimizing Business Environment
Municipal Administration Center for Social Insurance Affairs, Municipal Provident Fund Management Center, District Human Resources and Social Security Bureaus, District Local Taxation Bureaus and Sub-bureaus directly under Shanghai Municipal Office, SAT,
According to the work arrangements of the CPC Municipal Committee and Municipal Government on optimizing the business environment, and requirements of the Action Plan for Focusing on Optimization of Business Environment and Acceleration of Construction of a New System of Open Economy, the Several Measures for Improving Tax Payment Convenience and Optimizing Business Environment is hereby studied and prepared. Please carefully study and vigorously implement it.
Shanghai Municipal Office, SATShanghai Municipal Human Resources and Social Security Bureau / Shanghai Municipal Bureau of Local Taxation
Shanghai Municipal Management Commission of Housing and Urban-Rural Development
Feb. 28, 2018
Several Measures for Improving Tax Payment Convenience and Optimizing Business Environment
To thoroughly implement requirements of Shanghai Action Plan for Focusing on Optimization of Business Environment and Acceleration of Construction of a New System of Open Economy, and create an international, legal, and convenient business environment, the following measures are hereby formulated:
I. Expand Service Means to Reduce the Time Required for Preparation
(I) Enrich the publicity and mentoring ways. Respond to concerns of taxpayers and improve tax policy transparency via channels like the tax service hall, 12366 tax service hotline, taxation website, microblog and WeChat; build open and interactive online taxpayer schools, smoothen third-party tax-related intermediary services, and mentor taxpayers to study tax laws and handle tax-related matters; and conduct classified publicity of tax laws, and actively provide push service of personalized accurate policies.
(II) Innovate the intelligent consultation service mode. Provide taxpayers with 24/7 personalized and self-service online communication services that are “based on intelligence and supplemented by manual way” by depending on the intelligent consultation robot.
(III) Expand the scope of cancellation of special VAT invoice authentication. Expand the scope of cancellation of authentication based on the full promotion of electronic invoices. Except taxpayers with tax credit rating results of Grade D, include the new and unrated VAT general taxpayers who have no bad credit record into the scope of cancellation of special VAT invoice authentication.
(IV) Strengthen mutual recognition of tax-related information. Continue to expand the information sharing of government departments, implement the trans-department network-based cooperation, and achieve interaction and sharing of relevant information of tax-related matters of real estate transactions with the relevant government departments; and check pre-tax deductions of corporate income tax and individual income tax by using social security information provided by the Municipal Human Resources and Social Security Bureau, accelerate promotion of acquisition and integration of third-party tax-related information, and conduct cross-check of information of real-name tax affairs handling by using third-party data, to promote information sharing and management assistance.
II. Optimize Tax Affairs Handling System to Reduce Tax Affairs Handling Time
(V) Complete handling of tax-related matters of newly established enterprises on the same day of acceptance. From the day obtaining a business license, a newly established enterprise that meets the relevant conditions may apply online or offline, for all the 10 initial tax matters to be completed on the same day of acceptance, and the enterprise only needs to go to the tax service hall once to collect the tax control equipment, invoices and relevant tax-related documents.
(VI) Introduce the List of Tax Matters Handled on a One-time Basis Tax authorities shall provide taxpayers with the service of tax matters handled on a one-time basis through online tax affairs handling, delivery service, visiting service for tax affairs handling, etc. Taxpayers only need to go to the tax authorities once when they handle matters within the scope of the List of Tax Matters Handled on a One-time Basis and on the premise that their data are complete, and the statutory acceptance conditions are met.
(VII) Guide taxpayers to handle tax affairs by avoiding peak hours. Through channels like online tax service hall and WeChat, taxpayers may query information on queuing situation like current number of people waiting, and expected waiting time at tax service halls in the city; may make appointments online and take numbers in advance, select the time for tax affairs handling as needed, and rapidly handle tax affairs via the green channel within the appointment time in order to reduce the queuing and waiting time.
(VIII) Explore the pre-filling one-key declaration. Explore the pre-filling one-key declaration of VAT and corporate income tax: taxpayers who meet the relevant conditions may automatically generate the returns according to their basic information and financial statement data, etc., and they only need to make confirmation so as to reduce their declaration and filling time.
(IX) Achieve online declaration correction. Through the online declaration system, conduct pilot work of online autonomous corrections of declarations of corporate income tax final settlement and payment, VAT general taxpayers and small-scale taxpayers to allow repeated voluntary online corrections of any declaration errors during the declaration period.
(X) Promote the construction of electronic taxation bureau. Regard further promoting the sense of gain and happiness of taxpayers as the primary goal, promote the construction of electronic taxation bureau, explore the factor management of forms, certificates, lists and instruments and build the whole-process full-connected smart taxation ecosystem to provide taxpayers with smart, quick and efficient tax affairs handling service.
(XI) Open the service function of self-service handling of social security online. After completion of industrial and commercial registration, enterprises may directly log in the self-service handling platform of Shanghai Municipal Human Resources and Social Security Bureau to immediately complete handling of declaration and payment of various social insurance expenses.
(XII) Optimize the provident fund business process. Further expand the scope of non-cash business handled by units on the provident fund website through the “Legal Person License Express”. Further increase varieties of business handled online, cancel the contracting for implementation of online non-fund business, and expand penetration of online business handling.
III. Enrich the Tax Payment Channel to Reduce Tax Payment Time
(XIII) Expand the diversified tax payment methods. Further increase the places and scope of POS machine use, optimize POS machine mode, and complete relevant pilot work and upgrading and deployment work. Cooperate with China UnionPay, some commercial banks and third-party payment platforms to explore diversified tax payment methods like online banking, mobile banking, Alipay and WeChat.
(XIV) Carry out paperless tax refund. Comprehensively carry out paperless export tax refund, and based on summarization and improvement, study to promote the paperless refund of other taxes, to effectively reduce the refund data and shorten the refund handling time.
(XV) Implement entrusted collection of social insurance payment. Any insured unit that has an account opened with the 15 banks cooperating with social insurance agencies only needs to conduct authorization contracting to achieve the agreed deduction via the existing account, without the need to separately open a special account, so as to facilitate the insured unit, save social resources and improve service level.
(XVI) Promote multichannel payment method of provident fund. Based on the existing online payment and supplementary payment, improve the online handling function, and meet the diversified payment demands of units through check, entrusted deduction, online payment and supplementary payment, China Construction Bank online banking, etc.
Nature of information disclosure: Voluntary disclosureCC: Shanghai Municipal People's Government, State Administration of Taxation and Shanghai Municipal Development & Reform Commission
Undertaken by Shanghai Municipal Office, SAT and Taxpayer Service Division of Shanghai Municipal Bureau of Local Taxation / Issued by the Office on Mar. 2, 2018
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