Tax administration reform has a timetable and roadmap
The two offices issued opinions on further deepening tax collection and management reforms
Core reading
The "Opinions on Further Deepening the Reform of Tax Collection and Administration" implements the requirements for building a service-oriented government. It not only makes arrangements for vigorously promoting high-quality, efficient and intelligent tax and fee services, but also emphasizes the integration of law enforcement and supervision into services, and the integration of service concepts into tax collection and management. Link.
□ Our reporter Cai Yanhong
By 2022, significant progress will be made in the standardization of tax law enforcement, the convenience of tax and fee services, and the accuracy of tax supervision; by 2023, a taxation system with "no risks and no interruptions, investigations for violations of the law, and strong intelligent control throughout the process" will be basically established. New law enforcement system; by 2025, deepening the reform of the tax collection and management system will achieve remarkable results, basically build a powerful smart taxation, form a domestic first-class intelligent administrative application system, and comprehensively improve tax law enforcement, service, and supervision capabilities.
On March 24, the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council announced the "Opinions on Further Deepening the Reform of Tax Collection and Administration" (hereinafter referred to as the "Opinions"), and gave the timetable and roadmap for the reform.
Recently, the relevant person in charge of the State Administration of Taxation has interpreted the "Opinions", and made arrangements for the in-depth promotion of precise law enforcement, fine service, precise supervision, and sincere co-governance, and further deepening of tax collection and management reforms.
Promote taxation work to achieve four breakthroughs
Ren Rongfa, deputy director of the State Administration of Taxation, said that the "Opinions" are an important institutional arrangement of the Party Central Committee and the State Council regarding tax collection and management reforms during the "14th Five-Year Plan" period, and established an overall plan for the high-quality promotion of tax modernization in the new development stage during the "14th Five-Year Plan" The plan is bound to become the basic follow to give play to the fundamental, pillar, and guarantee role of taxation in national governance, better promote high-quality development, and serve the modernization of national governance.
"The "Opinions" issued this time will promote four breakthroughs in taxation work." Ren Rongfa said, a breakthrough in tax collection and management from cooperation, merger to synthesis.
Since the 18th National Congress of the Communist Party of China, my country has experienced three major changes in tax collection and management.
The Plan for Deepening the Reform of National Taxation and Land Tax Collection and Management System issued by the Central Office and the State Council in 2015 promotes the "cooperation" of national taxation and local taxation; in 2018, the "Plan for the Reform of National Taxation and Land Tax Collection and Management System" issued by the Central and State Council Office implements national taxation and local taxation. "Merge"; this time the "Opinions" issued by the Central and State Affairs Office will promote the third reform of tax collection and management. Its characteristics can be summarized as "combination", which is the system optimization of law enforcement, service, and supervision, and the business process and system specifications. , Information technology, data elements, and the integration and upgrading of the job responsibility system.
A breakthrough in the deep integration of taxation services, law enforcement and supervision.
The "Opinions" implement the requirements of building a service-oriented government, not only specifically deploying high-quality, efficient and intelligent tax and fee services, but also emphasizing law enforcement and supervision in services, and integrating service concepts into all links of tax collection and management.
For example, innovate administrative law enforcement methods and improve the accuracy of law enforcement, so that law enforcement is both strong and warm.
Tax governance achieves breakthroughs in digitalization, intelligence, and intelligence.
The "Opinions" clarified that with the electronic reform of invoices as a breakthrough, and big tax data as the driving force, a smart taxation with high integration functions, high security performance, and high application efficiency will be built, and the digital upgrade and intelligent transformation of tax collection and management will be fully promoted.
Tax reform and innovation are a breakthrough from gradual to systematic integration.
The "Opinions" emphasized the promotion of all-round reforms in tax law enforcement, services, and supervision concepts and methods, and proposed a series of pioneering reform measures.
For example, by 2023, a new tax enforcement system of "no risk, no interruption, investigation of violations of the law, and strong intelligent control throughout the process" will be basically established, and the transition from empirical law enforcement to scientific and precise law enforcement will be achieved; The new tax service system with online services not closing and wide coverage of customized services has realized the transformation from undifferentiated services to refined, intelligent, and personalized services; it has basically been built with "double random, one open" supervision and "Internet + The new tax supervision system, which is the basic means, supplemented by key supervision, and based on the supervision of "credit + risk", has realized the transition from "tax management by invoices" to precise supervision by "tax management by data".
Continue to improve the quality and efficiency of tax payment services
The tax department is the public service window unit that has the most dealings with the people, the most frequency, and the closest connection. It directly serves tens of millions of corporate taxpayers, hundreds of millions of natural person taxpayers, and more than one billion payers. It is the closest to the market and is for the common people. The service is the most direct.
"Serving taxpayers will always be on the road." said Korea Rong, Director of the Tax Service Department of the State Administration of Taxation. According to the "Opinions", the taxation department will continue to improve the quality and efficiency of tax payment services, and basically complete new tax services by 2023. system.
This new system has four characteristics: First, demand response is more timely.
Improve demand collection, analysis, response, and feedback mechanisms to effectively meet taxpayers' tax service demands.
Second, services are more intelligent and personalized.
Comprehensively enhance the functions of the 12366 tax and fee service platform, and basically realize the "first-line answering" of national consultation in 2022.
At the same time, it uses the intelligent analysis of tax big data to identify the actual experience and individual needs of taxpayers and provide personalized services.
Third, the taxation business environment is more optimized.
Continue to benchmark against the international advanced level, vigorously promote the comprehensive declaration of taxes and fees, simplify the collection period of some taxes in accordance with the law, and gradually reduce the frequency and time of declaration.
Fourth, the tax and fee service system for natural persons has been improved. In 2021, personal tax and fee matters will basically be handled in a handy manner.
"This year, the taxation department has launched the'Spring Breeze Action to facilitate private taxation' for the eighth consecutive year. This is an important manifestation of the implementation of the "Opinions" on fine services. It aims to exchange taxpayers''intentions' for'innovation' of tax service measures. "Freshness" of the tax business environment." South Korea Rong said.
It is understood that in order to make the "Spring Breeze Action" measures to benefit the people more targeted, the State Administration of Taxation launched a nationwide demand survey in February and introduced 100 specific measures in 10 categories.
For example, the taxation departments of Guangdong, Hainan, Chongqing, Xiamen, Shandong, Shenzhen and other places immediately recruited taxpayer payers as tax service product experiencers.
At present, the Guangdong tax department has more than 2,200 registered experiencers. In the "intelligent guidance office" theme concentrated experience activity, the experiencers put forward 19 opinions and suggestions on improving the function of making tax appointments. The taxation department will follow up as soon as possible to promote the "intelligence". The “Guiding Office” is gradually optimized and improved.
Since the implementation of "Spring Breeze Action", more than 20% of the 100 measures have been implemented as scheduled, and have received good social response.
Building a new regulatory mechanism for precise law enforcement
Accurate implementation of taxation supervision is an important measure to create a fair and just taxation business environment.
In recent years, the tax authorities have resolutely cracked down on tax-related illegal and criminal acts such as "fake enterprises", "fake exports", and "fake declarations", which has produced a powerful deterrent.
The "Opinions" emphasized the establishment of a new type of regulatory mechanism.
In this regard, Rao Lixin, chief auditor of the State Administration of Taxation, believes that severe cracking down on criminals is the best protection for law-abiding persons.
The "Opinions" put forward the in-depth promotion of precise supervision and the establishment of a new tax supervision system to provide a fairer and higher-quality taxation business environment for legally operating enterprises while ensuring national tax security.
On the one hand, highlight the precise classification and implementation of policies, protect the normal production and operation of enterprises, and achieve "no risk, no interruption, low-risk warning, and strict monitoring of medium and high risks"; on the other hand, highlight precise and legal governance and severely crack down on tax-related illegal and criminal acts. Giving full play to the role of big tax data, real-time verification and monitoring of the entire link of invoice issuance, use, etc., to achieve the transformation of punishment for fraudulent tax fraud and other illegal and criminal behaviors to precise prevention in advance, and accurately and effectively crack down on tax-related crimes behavior.
"Impunity for the first violation" is an exploration carried out by various localities in tax law enforcement. Once it was launched, it has attracted great attention from all walks of life.
"Regarding this issue, the "Opinions" have made clear regulations and requirements, and proposed to "precise law enforcement"." Wang Daoshu, chief economist of the State Administration of Taxation, said that in this regard, the tax authorities should implement the "Opinions" mainly from two aspects. .
On the one hand, for taxpayers and payers, it shows signs of warmth in flexible law enforcement.
The "Opinions" require optimization of tax enforcement methods, effective use of non-compulsory enforcement methods such as persuasion and education, interviews and reminders, and resolutely prevent extensive, selective, and one-size-fits-all enforcement.
The "Opinions" also proposes to accurately grasp the boundary between general tax-related violations and tax-related crimes, and to deal with and punish them in accordance with the law.
At the same time, it is required to study and promote the "first violation without penalty" system in the field of tax law enforcement.
On the other hand, to implement the "precise law enforcement" proposed in the "Opinions".
As far as taxpayers are concerned, it means to be fair in standardizing law enforcement.
The "Opinions" put forward clear requirements on the tax authorities' insistence on levying taxes and fees in accordance with laws and regulations, and resolutely preventing the implementation of preferential tax policies and the collection of "excessive taxes and fees".
In recent years, the taxation department has actively carried out the exploration and practice of "the first violation of impunity". On the basis of absorbing the practical experience of various administrative agencies, including the taxation department, the Administrative Penalty Law revised at the beginning of this year has made a "first violation of impunity". Clearly defined.
Recently, the State Administration of Taxation announced the first batch of tax-related matters concerning the “first violation without penalty” including ten items in the first batch of unified tax administrative penalties, and will continue to publish other “first violations without penalty” tax matters in the future.
Wang Jun, director of the State Administration of Taxation, requested that the national tax system should take the opportunity and motivation to implement the "Opinions" as an opportunity and drive to further promote the reform of tax law enforcement, service and supervision concepts and methods, and further promote precise law enforcement, fine service, precise supervision, and sincerity. Co-governance, in-depth promotion of tax modernization in the new development stage, to achieve high-quality, leap-forward development.
Strictly supervise and evaluate, strengthen incentives and accountability, and incorporate the implementation of the "Opinions" into the supervision and supervision and performance evaluation to ensure that the various reforms deployed by the "Opinions" advance steadily and achieve outstanding results.