Set up self-service tax terminals in large-scale commercial complexes in the Pilot Free Trade Zone; if you forget to bring tax documents other than the core documents when handling taxes, the tax department can accept them first; create a 10-minute self-service tax circle in the Pilot Free Trade Zone, and set up 24 Hour self-service tax service area... On the morning of October 31, at the press conference on the series of support policies for the Jinan area of the China (Shandong) Pilot Free Trade Zone held by the Jinan Municipal Party Committee and the Municipal Government, it was learned that the city's taxation system is in accordance with the provincial bureau Deployment, introduced 21 specific measures to serve the development of the pilot free trade zone. The measures propose that the leniency principle be implemented in tax-related treatment to create a more relaxed tax business environment.
Create a 10-minute self-service tax circle in the free trade pilot zone
In this specific measure, it is mentioned that "online handling" of tax-related matters should be implemented. On the basis of handling tax-related matters well and once, we provide online full-process tax handling services. Units and individuals in the Pilot Free Trade Zone will implement online processing when filing tax filings for foreign payments, so as to realize "one-time no need to go away" for foreign payments. Routine matters "self-help". Create a 10-minute self-service tax circle in the free trade pilot zone, set up a 24-hour self-service tax service area, and set up self-service tax terminals in large-scale commercial complexes and office building centralized office areas in the free trade pilot zone to facilitate taxpayers to self-service tax. Tax-related business "tolerance to handle". When the taxpayer forgets to bring tax documents other than the core documents when handling taxes, the tax department can accept them first, and the enterprise will then make up within the time limit. Tax incentives are "simplified". According to regulations, when enterprises in the free trade pilot zone enjoy preferential tax policies, they implement the method of "self-identification, declaration for enjoyment, and retention of relevant materials for future reference" to facilitate enterprises to enjoy preferential tax policies. At the same time, for enterprises that have not enjoyed preferential policies, carry out publicity guidance and reminders to promote enterprises to enjoy them in accordance with regulations.
Apply for permission before checking the maximum billing limit
It is learned from the press conference that on the basis of tax credit rating assessment and real-name tax handling, comprehensively refer to the personal credit of natural persons such as corporate legal persons and financial personnel, as well as the daily tax handling indicators of taxpayers, establish a tax credit evaluation index system, and implement credit points To build a new tax credit management model, realize the dynamic adjustment of taxpayer credit, differentiate services and management, and promote the sharing and linkage of tax credit and social credit.
New business start-up business nearby. For newly established enterprises in the free trade pilot zone, on the basis of the existing new taxpayer package, further optimize the work process and service measures. For example, taxpayers in the Jinan area can choose a tax service office in the High-tech Zone, Lixia District, and Licheng District to handle tax registration, invoices, tax controllers, and tax payment, so as to realize the "one-office" tax-related business for newly established enterprises in the area. handle. The general procedure of canceling "matters forward, one-stop settlement". The tax service hall directly accepts the cancellation matters, and the inspection function of general procedure cancellation is moved forward from the tax source management and tax assessment department to the backstage of the tax service hall, so as to realize one-stop processing in the tax service hall. Expand the scope of approved deduction of agricultural product input tax. For enterprises in the pilot free trade zone that apply for approved deduction of agricultural products, the competent tax authority will promptly accept the application, and establish a one-to-one service mechanism to make timely calculations and approvals according to the characteristics of different enterprises, and solve the high taxation of agricultural product processing enterprises in the free trade pilot zone. The problem of low deductions reduces the tax burden of enterprises. The application for the maximum billing limit shall be approved first and then verified. For enterprises in the Free Trade Pilot Free Trade Zone that apply for the maximum invoicing limit of 1 million yuan in the tax control system, the Tax Service Office will first grant permission after accepting and reviewing relevant materials, and handle the relevant system issuance and invoice issuance business. The tax authority in charge shall conduct on-site inspection in accordance with regulations within 2 working days from the date of approval. The first export business will be tax refunded and then checked. For the tax refund business for the first export of export enterprises in the free trade pilot zone, it is necessary to file first and go through tax refund procedures. The tax authority in charge shall carry out inspections in accordance with the regulations within 3 working days from the date of handling the tax refund.
Investing in major construction projects to implement tax relief
Platform enterprises can reduce or exempt value-added tax invoices issued on behalf of them. The measures propose to support the healthy development of platform companies in free trade pilot zones that implement standardized member management. For their natural person members, the platform company can apply to the competent tax authority for a summary of value-added tax invoices. tax, urban maintenance and construction tax, education surcharge, local education surcharge and local water conservancy construction fund. Investing in major construction projects implements tax relief and exemption. If it belongs to the state-encouraged development project and is included in the major construction projects of the city and district (except real estate), the project has not been put into production during the construction period. If the enterprise has a quarterly accounting profit loss during the construction period, it can enjoy property tax and land use tax on its own quarterly Preferential policies. After the end of the year, deal with the difficult reduction and exemption of the property tax and land use tax of the previous year in accordance with the regulations. Export tax rebates are implemented for financial leasing business. Goods that are leased by financial leasing enterprises, financial leasing companies and their project subsidiaries in the Pilot Free Trade Zone to overseas lessees in the form of financial leasing with a lease term of 5 years or more, and that actually leave the country after declaration to the customs , Trial implementation of value-added tax, consumption tax export tax rebate policy.