The tax department activates the "new engine" of the country's major regional economic development
Serving a ruler and handling taxes with a standard
□ Our reporter Cai Yanhong
The coordinated development of Beijing-Tianjin-Hebei, the integrated development of the Yangtze River Delta, the construction of the Guangdong-Hong Kong-Macao Greater Bay Area... In 2021, the State Administration of Taxation will innovate and reform, and strive to serve the national strategy of coordinated regional development. Continued efforts have been made in areas such as differences, breaking down barriers and promoting the free flow of factors between regions, effectively activating the "new engine" of the country's major regional economic development.
Uniform Law Enforcement Standards
In 2014, the State Administration of Taxation first issued the "National Tax Payment Service Specification for County-level Tax Authorities", which has now been upgraded to version 3.0.
Nearly 4,000 county-level tax authorities across the country have achieved "one ruler for service and one standard for taxation".
The tax service standards have been unified across the country, and the unification of tax law enforcement standards has also been piloted in key collaborative areas.
In order to further promote the coordinated development of regions, optimize the taxation and business environment, effectively regulate the exercise of discretionary power in taxation administrative penalties, and effectively protect the legitimate rights and interests of taxation administrative counterparts, regional taxation departments in the Yangtze River Delta, Beijing-Tianjin-Hebei, Sichuan-Chongqing and other regions have successively issued regulations. Unify and standardize the discretionary power of tax administrative penalties to achieve "one standard to the end, one ruler to measure the end to the end".
In June 2020, Shanghai, Jiangsu, Zhejiang, Anhui, and Ningbo jointly issued the "Benchmarks for Administrative Penalties for Tax Illegal Acts in the Yangtze River Delta Region", which is the first time to unify the discretionary benchmarks for tax law enforcement across provinces and cities.
In October 2021, Beijing-Tianjin-Hebei implemented the "Beijing-Tianjin-Hebei Tax Administrative Penalty Discretionary Benchmark".
The benchmark regulates the punishment standards for 53 tax violations in 7 categories, including tax registration, account book voucher management, tax declaration, tax collection, tax inspection, invoice and ticket management, and tax guarantee. The degree of social harm is divided into discretionary levels, and a uniform penalty discretionary standard is set to smooth out the regional differences in the discretionary power of tax administrative penalty.
In December 2021, the tax authorities of Sichuan and Chongqing issued the "Implementation Measures for the Discretion of Tax Administrative Penalty in Sichuan and Chongqing" and the "Benchmark for the Discretion of Tax Administrative Penalty in Sichuan and Chongqing", unifying the penalty standards for 62 tax violations.
Several subsidiaries of Shanghai Xinshangtie Industrial Development Group Co., Ltd. are located in other regions of the Yangtze River Delta.
"All punishment matters have standards to follow, and the company clearly understands and is convinced." Zhang Weiming, the company's financial director, said that the unification of the administrative punishment discretion allows the company to have the same standards in internal management and formulate unified internal tax-related standards. Standardized transaction management to improve work efficiency.
Sichuan and Chongqing are two important provinces in the western development strategy.
In 2021, after the official implementation of the "Announcement on Continuing the Enterprise Income Tax Policy for the Great Western Development" issued by the Ministry of Finance, the State Administration of Taxation and the National Development and Reform Commission, more enterprises in Sichuan and Chongqing will enjoy the benefits of this policy.
"However, the terms of the catalogue for the promotion of the western development are broad, and the tax authorities in different regions have different understandings. There are some differences in the actual implementation of the preferential policies for the western development of the enterprise income tax." Hu Rui, director of the enterprise income tax department of the Chongqing Municipal Taxation Bureau, said frankly.
In order to solve this problem, in 2021, the tax authorities of Sichuan and Chongqing will take the lead in unifying the implementation standards of the preferential income tax policies for enterprises in the western development and the taxable income rates of some industries, including more than 40 policy implementation standards.
"Because the implementation standards are unified, we enjoy a preferential corporate income tax rate of 15%." Wu Yaping, financial manager of Sichuan Suining Huaxing Jinye Automobile Sales and Service Co., Ltd., is very happy.
"The preferential income tax policy for the development of the western region is an important fiscal and taxation tool for the coordinated development of the eastern and western regions." Wang Tingting, an associate professor at the School of Economics and Law of Southwest University of Political Science and Law and a researcher at the China Academy of Fiscal and Taxation Law, said frankly that eliminating the differences in policy implementation and unifying the implementation caliber is conducive to the industrial transformation of the western region. upgrade and promote the overall development of the region.
Facilitate taxation in different places
The convenience and efficiency of tax payment in different places is an important support for reducing institutional transaction costs in the region, stimulating the vitality of market players, and enhancing the endogenous power of the region. It also helps to improve the modernization level of the national governance system and governance capacity.
To this end, the tax authorities have continued to deepen the reform of "delegating power, delegating power, regulating services" and vigorously promoting the handling of tax-related matters in different places.
"I'm in Shanghai, and I can complete the tax source registration in Wujiang without going out." Cheng Yanli, the financial director of Shanghai Pusen Architectural Decoration Engineering Co., Ltd., said that he only needs to submit the prepaid tax to the Wujiang District Taxation Bureau of Suzhou City, Jiangsu Province through the Internet. Tax refund business application, only two days, the tax refund of 13,000 yuan will be credited to the account.
Cross-regional handling of tax-related matters, inspection of cross-provincial tax-related matters, and cross-provincial real estate and land tax sources... In the "16+10" tax support system in the Yangtze River Delta, moving forward from "multi-track" to "joint-track" peers, paying taxes It is more convenient to handle the tax, and the tax burden of inter-provincial handling is greatly reduced.
In 2021, the Beijing-Tianjin-Hebei region will realize inter-provincial migration within one hour, opening up the "dead end" of the provincial boundary of tax information, and enterprises in the three regions will realize smooth migration within the region.
In the Chengdu-Chongqing economic circle, the "Sichuan-Chongqing Tongguan Office" tax-related items will be expanded to 38 items in 2021. In August, the Sichuan-Chongqing inter-provincial relocation function will be launched, which not only realizes the whole process of cross-provincial tax relocation for enterprises, but also realizes the realization of enterprises. Existing tax-related information is then migrated across provinces.
Today, the deep integration of the Guangdong-Hong Kong-Macao Greater Bay Area is not a matter of choice, but a matter of speed in a race against time.
Under the distinctive location characteristics of "one country, two systems, three jurisdictions and customs areas", how to turn "system differences" into "system benefits", and create a business environment that is connected with Hong Kong and Macao rules and mechanisms, The tax department provides solutions for cross-border taxation.
In 2021, the Central Committee of the Communist Party of China and the State Council issued the "Overall Plan for the Construction of Hengqin Guangdong-Macao Deep Cooperation Zone", and the Hengqin tax department and the Guangdong-Macao Federation of Industry and Commerce will deepen the new model of "one district, one hall and one center" cross-border intelligent joint taxation.
"The refunded funds are directly credited to my Macau bank account on the same day, and I don't need to open a mainland account." Ms. Feng, a Macau resident, said that in 2021, she paid a stamp duty of 120 yuan through the cross-border RMB UnionPay electronic tax payment method. , and later the cross-border tax refund was processed due to the cancellation of the transaction contract.
The Hengqin Guangdong-Macao Deep Cooperation Zone not only realizes the rapid processing of cross-border tax refunds and direct funds to the taxpayers’ overseas accounts, but also takes the lead in the country to launch the whole process of electronic tax payment in cross-border RMB, payment of social security premiums and tax refunds, with zero time difference, zero risk, and zero The unique advantage of handling fees.
The innovation does not stop there, and the channels for cross-border taxation are constantly being expanded.
The tax department realizes the online tax real-name authentication of foreigners through UnionPay card authentication information, breaking the barriers of overseas real-name authentication; the "International Huishuitong" platform is launched to connect with common trade types in 243 countries (regions) around the world, providing one-stop cross-border transactions. The platform for handling overseas tax-related matters has increased the efficiency of foreign exchange payment by 90%; it has been launched to support the real estate transactions of Hong Kong, Macao and Taiwan residents through one website.
Help regional development
Three provinces and one city in the Yangtze River Delta are an important engine for my country's economic development.
Under the situation of "accelerating the construction of a new development pattern with domestic circulation as the main body and domestic and international dual circulations promoting each other", the total foreign trade import and export in the Yangtze River Delta region accounts for about 1/3 of the country's total, and has the outstanding advantage of connecting the domestic and international markets. It is the pioneer of the new development pattern.
Over the years, the tax department has continued to optimize the export tax rebate policy, supporting enterprises in the Yangtze River Delta region to go abroad and go further.
In March 2020, the export tax rebate rate for 1,464 products was increased, providing greater support for the development of the export-oriented economy in the Yangtze River Delta.
"Since the implementation of the policy, the company's export sales have reached 150 million yuan, and the increase in the export tax rebate rate has directly brought about more than 4 million yuan in policy dividends." Xu Zhongde, general manager of Anhui Yinong Chemical Co., Ltd., introduced that the company's glyphosate herbicide export tax rebate rate increased from 6 % increased to 9%, the company has benefited significantly, enhancing the confidence in stabilizing foreign trade and entering the market.
In August 2021, 10 departments including the State Administration of Taxation, the General Administration of Customs, and the Ministry of Finance jointly issued a notice specifying that the average time for tax refunds should be reduced to less than 6 working days by the end of 2022.
In 2021, the tax department in the Yangtze River Delta region has realized that the average processing time for tax refund business is within 5 working days, and it will help foreign trade enterprises to recover strongly with a leading attitude.
"From the submission of materials to the refund to the account, a tax refund of 62.65 million yuan was received in just 2 days. In 2021, the company's cumulative export tax refund amounted to 188 million yuan." The person in charge of Shanghai Meihuan Trading Co., Ltd. said with deep emotion , due to the epidemic, the export and domestic business of enterprises are at a low ebb, and the tax rebate "express train" effectively relieves the financial pressure of enterprises.
Accurate tax-related policies and high-quality services have made foreign companies more willing to enter the Yangtze River Delta.
The proportion of newly established foreign-invested tax-related market entities in the Yangtze River Delta region accounts for the proportion of new foreign-invested tax-related market entities nationwide, from 22% in 2018 to 30% in 2021.
The State Administration of Taxation, together with the Ministry of Finance, issued the "Notice on Preferential Policies for Individual Income Tax in the Guangdong-Hong Kong-Macao Greater Bay Area". Guangdong Province and Shenzhen City, based on the difference between the individual income tax burdens of the Mainland and Hong Kong, will pay high-end income taxpayers from overseas (including Hong Kong, Macao and Taiwan) working in the Greater Bay Area. Talents and talents in short supply are subsidized, and the subsidy is exempt from personal income tax.
"The company is in urgent need of global high-end talents. The preferential personal tax policy of the Greater Bay Area has solved the worries of talents in terms of personal income tax. The company has further reduced the cost of employment and broadened the space for talent selection." Co-founder of Guangzhou Shugen Internet Co., Ltd. , CEO He Dongdong said that with the support of preferential tax policies, the company is more confident to deal with the cost of introducing high-end talents.
The tax department has paved the "policy road" and built a strong "magnetic field" for attracting talents and gathering wisdom for the Greater Bay Area.
The 2021 Fortune Global 500 list shows that the leading technology companies in the Greater Bay Area have a significant agglomeration effect, with 25 companies on the list, more than the San Francisco Bay Area and the New York Bay Area.