List of complex matters for tax authorities
Legal analysis:
(1) Sincere cooperation and governance
1. Establish a cooperation mechanism. Tax authorities at all levels and the Federation of Industry and Commerce have established a regular communication mechanism. Both parties have established liaison officers for each other to exchange information every month, coordinate and solve problems, and supervise the implementation of work. A new service column for small and micro enterprises has been established on the Municipal Federation of Industry and Commerce’s online service platform, and the setting of tax service columns for small and micro enterprises at tax authorities at all levels has been optimized, with a focus on promoting preferential policy guidelines for small and micro enterprises. Focusing on stimulating market vitality, stabilizing employment support, and stimulating R&D and innovation, we will jointly carry out special surveys, give full play to the role of the Federation of Industry and Commerce as a channel for providing advice and participation in politics, and promote the introduction of more tax policies to support the development of small and micro enterprises.
2. Establish taxation volunteers. Set up taxation volunteers in the chambers of commerce affiliated to the federations of industry and commerce in each district to promote tax reduction and fee reduction policies to small and micro enterprises and carry out entrepreneurship guidance and other public welfare activities. Form a working mechanism to assist new small and micro enterprises, give full play to the role of taxation volunteers, and provide "point-to-point" guidance and processing for small and micro enterprises that have difficulties in handling taxes.
(2) Carry out detailed publicity
3. Joint training and coaching. Jointly carry out special training on taxes for small and micro enterprises, strengthen communication and collaboration with government departments, tax-related industry associations and other social organizations, make full use of the "three divisions" talents, business backbones and financial and taxation legal experts to form a team of tax expert consultants to provide regular visits to enterprises Provide tax services such as policy publicity and guidance, tax-related risk self-examination reminders, detailed interpretation of current hot tax preferential policies, help taxpayers become familiar with business processing procedures, and create a policy environment and service atmosphere that is more conducive to the growth of small and micro enterprises.
4. Strengthen consultation and answers. Through interactive channels such as smart consultation, small and micro enterprises can answer their inquiries online. Equipped with business backbones who are proficient in tax policies for small and micro enterprises, and promptly respond to the concerns of taxpayers through the 12366 tax service hotline for small and micro enterprises.
5. Create promotional products. Focusing on the life and growth cycle of enterprises, combined with local realities, we sort out and produce diversified promotional products with regional characteristics and in line with the information acquisition habits of small and micro enterprises, and jointly promote them through the tax authorities and the new media platform channels of the Federation of Industry and Commerce. Combined with the characteristics of the industry and the requirements of the "one-household" management service mechanism, we will focus on publicity to corporate legal representatives and tax agents, and push targeted preferential policies, tax reminders, risk warnings and other content to local small and micro enterprises to ensure Improve awareness while reducing unnecessary interruptions to taxpayers. Deepen cooperation with market supervision, social security and other departments to jointly launch a "Service List for New Small and Micro Enterprises" including preferential tax policies, operational guidelines, etc.
(3) Optimize service experience
6. Deepen online processing. In accordance with the regulations uniformly formulated and issued by the State Administration of Taxation, we will actively expand online tax and payment matters, basically realize the online processing of tax and payment matters for small and micro enterprises except for special and complex matters, and deepen the "handheld and fingertip handling" of tax matters. Actively promote the electronicization of the entire tax refund process and promote diversified tax payment methods. Promote the online handling of simple penalty matters and further simplify the handling process of high-frequency tax-related matters for small and micro enterprises.
7. Facilitate receipt of invoices. In light of local realities, the methods for applying for invoices will be enriched, and services such as online application for electronic invoices and mailed delivery of paper invoices will be promoted to facilitate small and micro enterprises to collect and use invoices. Promote the electronicization of special invoices for newly issued taxpayers and provide guidance to qualified small and micro enterprises in applying for and issuing electronic special invoices. Organize online and offline experience activities through special exchange meetings and other forms to help small and micro enterprises understand and facilitate invoicing.
8. Explore social governance. Focusing on the goal of "non-closing online services and no dead ends for offline services", combined with local realities and on the premise of following standardized management, we will explore serving social governance points through taxation to solve the needs of special groups and remote areas with long distances to handle taxes. We invite small and micro enterprises to have on-the-spot experience, such as long time and long time for tax processing, and open up the "last mile" of tax processing and payment for small and micro enterprises.
Legal basis:
"Tax Collection and Management Law of the People's Republic of China" Article 3 The levy and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment, It shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.