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Tax Innovation Pilot

1. Implementation of "No Tax, No Invoice, No Declaration"

In order to innovate the mode of tax collection and management, reduce the unnecessary tax burden of taxpayers and the work burden of grass-roots tax authorities, and return the responsibility to taxpayers, taxpayers of small-scale units without taxable income in the current period who have not been approved by the tax authorities (for general VAT taxpayers, individual businesses, sole proprietorship enterprises and partnership enterprises, the "no tax declaration" method is not applicable for the time being) Tax declaration and tax payment by tax category can reduce the operation pressure of enterprises in the initial stage. The tax categories exempt from zero declaration include value-added tax, consumption tax and their additional taxes and fees, and construction fees for cultural undertakings.

2.  Promote paperless VAT invoice

For the enterprises applying for the use of VAT e-common invoice in the region, the public service platform for VAT e-invoice will be promoted in an all-round way, and the integrated services of issuing, printing, delivering and querying VAT e-common invoice will be provided for taxpayers free of charge.

3. Optimize the management of VAT special invoice

For newly established enterprises that enjoy preferential corporate income tax rate and are in line with the development direction of the new zone, the maximum invoice amount of 100000 yuan shall be applied for the first time.

4. Promote the integrated management of declaration

The integrated management of pilot declaration realizes the integrated operation of tax matters such as declaration reminder, urging declaration and payment, overdue order for correction within a time limit, simple punishment and document delivery. Taxpayers can complete the payment of simple punishment fine, document signing and other matters caused by overdue declaration and other factors through the electronic tax Bureau without leaving the home, and realize the simple punishment of overdue declaration "no need to run at a time".

5. Implement electronic service trade foreign payment tax filing

Simplify the relevant procedures for foreign payment of service trade, implement the electronic filing of foreign payment tax of service trade and other projects, facilitate the filing of foreign payment tax of enterprises, and shorten the business processing time.

6. Deepening the pilot of tax refund for departure

Increasing the publicity of the exit tax rebate policy, actively promote the filing of commercial enterprises in the new area to be included in the scope of tax rebate stores, and support the pilot of "buy and return" convenience services for exit tax rebate.

7. Strengthen the application of social credit evaluation results

To improve the tax credit management system, repair mechanism and evaluation index system, strengthen the tax credit linkage between the legal representative, financial director, tax personnel and other individuals and enterprises, and implement differentiated service and management according to the credit evaluation results, so that the enterprises in the new area who are law-abiding and honest can enjoy the convenience of data submission, processing time limit and handling channels.

8. Expand the scope of immediate tax cancellation

In combination with the situation of enterprise's tax credit rating, tax collection method, type of head office and branch office, further expand the scope of immediate tax cancellation, further simplify the filing requirements of tax declaration materials, further optimize the audit requirements of general cancellation process, and improve the sense of enterprise acquisition.

9. Pilot local collection and management of branches in the city

For the branches of production-oriented enterprises registered in new district of this city, the local tax collection and management shall be carried out, and they shall be allowed to collect invoices independently, and other taxes (Fees) other than enterprise income tax shall be declared and warehoused in the branch registration place.

10. Online and offline distribution mode of pilot line

From the perspective of facilitating enterprises, pilot invoice "online application + postal distribution" and online and offline (O2O) distribution of tax related business documents, and explore the tripartite cooperation mechanism of tax enterprise mail.

11. Specialized management of pilot tax sources

According to the principle of serving the enterprises in the New District, on the basis of scientific classification of tax sources and tax related matters, we should give full play to the comparative advantages of tax source management departments, undertake the management responsibilities of tax related matters according to different posts, implement classified and hierarchical management of taxpayers, and improve the quality and efficiency of tax management.

12. Implementation of appointment tax service

Optimize and improve the appointment tax service mechanism, and provide appointment service in tax service hall, e-tax Bureau, wechat app and other channels to further improve the convenience of enterprise tax.

13. Establishing the "chief liaison" system of tax administration

To innovate tax service products for large enterprises, pilot and promote the "chief liaison officer" system for thousands of groups, strengthen and solidify offline communication channels, clarify the communication mechanism between the liaison officers of large enterprises and the chief liaison officers of tax authorities, and realize point-to-point direct connection between tax enterprises.

14. Giving full play to the radiation effect of social co governance

In administrative service centers, postal outlets, banks, office buildings and other places, we will provide integrated tax services such as tax law publicity, tax consultation, and tax related business processing, better meet the needs of enterprises to handle tax nearby and at one time, and promote the construction of a tax service social governance system that is convenient for the people and benefits the people.

15. Add extension points for tax related matters of real estate transactions

The service function of handling real estate transaction tax related matters in Pudong New Area and Fengxian District is extended to the real estate registration service center of new district. Taxpayers can choose to handle the tax related matters of real estate transactions within the scope of the new district at the corresponding window of the real estate registration service center of the new district or the real estate registration service center of the district where the real estate is located.

16. Strengthen cross departmental linkage

To accelerate the construction of smart tax, continuously optimize the government service of "all in one network", explore the establishment of inter departmental joint mechanism, implement backstage joint operation through data sharing, mutual recognition and collaborative processing, integrate business processes, speed up the processing process, reduce the time for tax administration, and finally achieve the goal of "zero running" for taxpayers.

17. First try to optimize business environment

In accordance with the international optimal business environment standards, focusing on the outstanding problems reflected by taxpayers and payers, starting from the aspects of reducing the number of tax payment and reducing the time of tax payment, we should pay attention to innovation and integration, and have the courage to explore and practice. We will first try to optimize the tax business environment in the new area, and gradually replicate and promote it in the whole city.