The tax field continues to deepen the reform of "delegation, administration, and service"——
A form reflects changes in the business environment
Our reporter Zeng Jinhua
For corporate financial personnel, filing tax returns is the most common task encountered in their work.
Since the beginning of this year, these forms have undergone a series of "transformations", reflecting the effectiveness of the tax department's continuous deepening of the reform of "delegation, administration, and service".
On August 26, the State Administration of Taxation released data showing that in 2021, the hundred convenience measures introduced in the "I will do practical things for taxpayers and the action to facilitate private taxation" have been completed by 85%, and the efficiency of tax payment has been continuously improved. , The taxation business environment continues to be optimized.
Since June 1, the State Administration of Taxation has implemented the combined property and behavior tax declaration across the country. When taxpayers declare one or more of the 10 existing property and behavior taxes, they will use the "Property and Behavior Tax Declaration "Forms", to achieve "simplification of declaration forms, multiple tax declarations in one form", so that the enterprise and the tax end "double burden".
In the first levy period, 10.9 million combined applications were completed, and the number of applications in Hebei, Liaoning, Jilin, Heilongjiang, Yunnan and other provinces decreased by more than 15% compared with before the reform.
Not only the table style has been renewed, but also the reporting method has a new experience.
In order to facilitate taxpayers' declaration and filling, the taxation department has introduced functions such as tax declaration data pre-filling, element declaration, and conversion of financial statements and declaration forms to realize automatic data pre-filling, automatic tax calculation, data association comparison, and abnormal declaration prompts.
Taxpayers can complete the declaration after reviewing and confirming the data, realizing "one report, one declaration, one payment, one voucher" for multiple tax types, which not only greatly reduces the burden of declaration, but also effectively avoids omissions and misstatements.
In addition, starting from August 1, the integration of value-added tax, consumption tax and additional tax declaration forms will be fully implemented. The original forms have been integrated from 30 to 8.
On this basis, a number of grassroots exploration and innovation have blossomed: the tax authorities of Shanghai, Shantou and other places have launched 11 comprehensive tax (fee) declarations to further integrate the corporate income tax declaration forms on the basis of the combined declaration of property and behavior taxes; Guangzhou; The tax department has realized the integrated declaration mode of "one entry, one interface, and one-click declaration" for 15 non-tax incomes... The "slimming" and "transformation" of the declaration forms reflect the "synthetic" effect of tax collection and management.
Yang Xiaoqiang, a professor at Sun Yat-sen University Law School and director of the Taxation and Fiscal Law Research Center, believes that adherence to a systematic concept is one of the requirements for the modernization of tax collection and management. The integration and upgrading of the job responsibility system can further promote the'combination' of administrative resources for tax collection and management, and improve the efficiency of taxation governance in an integrated manner."
The "consolidation" of tax declaration forms promotes the improvement of declaration efficiency, while the "cooperation" between departments has brought the convenience of "only one door" and "at most one run".
Since the beginning of this year, in accordance with the requirements of the General Office of the State Council on comprehensively advancing "one thing, one time", the State Administration of Taxation has strengthened inter-departmental communication and cooperation, and provided taxpayers with a set menu by simplifying links, streamlining materials, and shortening tax processing time. , Thematic integration service, realize one form of application, one set of materials, one-time submission, and time-limited completion.
With the strong cooperation of taxation, human resources and social security, medical insurance, finance and other relevant departments, more than 3000 tax service halls, social security halls, and government affairs halls across the country support the "one office joint office", and corporate and individual social insurance payment "online" "handheld" The business volume of “office” accounted for more than 90%.
The reporter was informed that with the advancement of the "I do practical work for taxpayers and the spring breeze action to facilitate private taxation", new breakthroughs have been achieved in tax services in various fields such as foreign trade exports and business establishments.
Among them, after the export tax rebate system was integrated and launched, coupled with the continuous implementation of paperless "contactless" processing and "tolerant processing" services, taxpayers reduced their export tax rebate business by about one-third. The number of declaration forms, about one-fifth, fill in the data items.
“The taxation department continues to deepen the reform of decentralization, regulation and service, which further enhances the facilitation of taxation and payment, optimizes the taxation business environment, creates a good atmosphere of mutual trust, and further enhances the sense of the taxpayers who pay." Said Tang Jiqiang, a professor at the University of Finance and Economics and the chief researcher of the Xicai Think Tank.