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导航一、打造便捷办税体系，缩短办税时长
1.套餐式开业登记。为新办企业提供集信息确认、户管注册、税种核定、资料发放、新办企业培训等于一体的套餐式开业服务；通过与工商部门信息共享，将税务信息补录变为信息确认，提供确认式信息补录服务，简化开业流程，减少纳税人奔波和企业开办时间。
2.简易式注销登记。深化商事登记制度改革，推进简易注销登记，定期定额征收的个体工商户、办理临时税务登记证的纳税人、设立登记以来未领购发票且无税种核定（除印花税外）的纳税人由办税服务厅审核岗完成审核，在1个工作日内办结注销登记，简化注销流程，缩短注销时长。
3.实现网上更正申报。通过网上申报系统，试点企业所得税汇算清缴、增值税一般纳税人和小规模纳税人申报的网上自主更正，如发现申报错误，在申报期内，允许自行多次在网上修改，减少纳税人往返办税服务厅时间，减轻纳税人办税负担。
4.推广表证单书要素化。建立防伪税控系统与金税三期系统的数据集成，实现纳税申报数据的自动归类和自动填写，进一步简化或合并申报表。依托网上办税服务厅，实现涉税事项表证单书要素化管理，简化办税流程，减少纳税人申报时间。
5.简并申报缴税次数。通过网上申报系统的升级改造，符合条件的小规模纳税人，无需按月或按季申报缴纳增值税，可自愿选择年度申报，即年度终了后1个月内补齐申报；其他税种待条件成熟后，可参照实施。
6.探索预填式一键申报。探索增值税和企业所得税预填式一键申报，符合条件的纳税人可根据纳税人基础信息和财务报表数据等，自动生成申报表，纳税人只需确认，减少纳税人申报填写时间。
二、打造集约办税体系，减少准备时长
7.深化“国际贸易单一窗口”出口退税。充分发挥“互联网+税务”优势，将现行出口退税申报业务流程全面纳入“单一窗口”平台管理。一方面使出口企业在退税申报时不再需要逐笔逐项手工录入相关信息，实现退税申报数据“共享化”采集和智能配单处理，为纳税人报税增效减负。另一方面，通过协调各口岸执法单位开展执法互助行动，跨部门积累获取各类执法信息为退税审核和预警评估所用，强化出口退税协同监管质效。
8.推行无纸化退税。试点企业所得税汇算清缴退税无纸化，探索纳税信用等级为A级的纳税人，在办理汇算清缴退税时，不再提供纸质申报凭证和资料，以电子数据代替纸质资料，逐步实现退税业务办理的全程无纸化操作。
9.扩大增值税发票电子化应用范围。进一步推广电子普通发票，实现发票网络化运行，提高发票数据应用力度。
10.扩大增值税专票勾选认证范围。在全面推进电子发票基础上，扩大勾选认证范围，除纳税信用评级为D级的纳税人以外，新成立、未评级纳税人均可使用勾选认证方式。
11.丰富宣传辅导方式。主动开展全方位、多渠道、创新性、分类分级税法宣传，确保税收政策宣传解读口径的一致性。畅通各宣传渠道，通过办税服务厅、12366纳税服务热线、税务网站微信等，回应社会关切问题，使纳税人及时了解最新税收政策、优惠举措和办税流程，提高税收政策透明度。探索纳税人宣传辅导新模式，与第三方合作打造开放互动式网上纳税人学堂，为纳税人提供税收学习和办税准备的辅导。针对纳税人个性化偏好，主动提供个性化精准政策推送服务，为不同类型纳税人提供多元化的在线沟通方式，为纳税人提供全流程涉税争议处理服务。
三、打造协同共治体系，简化办税流程
12.加强涉税信息互认。继续扩大政府部门信息共享，实行跨部门网络化合作，打破部门间信息壁垒。
13.深化跨区域信息共享。继续推动长江经济带税收信息共享平台建设。获取长江经济带区域内企业信息，绘制企业族谱关系，为区域内企业税收咨询、政策共享提供便利，为区域企业风险共同防范做好数据储备。
14.推进银税互动工作开展。加强与银监、财政等部门的合作，为政府担保部门提供数据，不断丰富银税互动服务层次，为小微企业提供覆盖信贷业务全流程，贯穿贷前、贷中、贷后全环节的银税互动产品，降低企业的融资成本。
15.发展涉税专业服务。探索建立税务机关与涉税专业服务机构的业务合作机制，通过政府购买或无偿委托等形式，在注销税务登记鉴证、税收课题研究等方面开展合作，发挥涉税专业服务机构专业优势。不定期邀请涉税专业服务机构、高校研究机构等举行专题研讨沙龙，围绕“降成本”“走出去”、企业重组、金融业等政策热点，组织相关企业共同探讨，帮助企业解决实际问题，助力企业发展。
16.探索与社保、公积金等部门间协作。与人社局和公积金管理中心共同分析社保、公积金征收过程中的问题，研究跨部门服务举措推出的可行性，切实降低纳税人的办事成本。
四、打造智慧办税体系，提高办税效能
17.推进电子税务局建设。建设以全面提升税收管理和服务水平为目标，以充分依托“互联网+”技术为手段，以大数据应用为重要特征的电子税务局，实现服务风控并举、线上线下融通、信息共享共联、数据创新创智的现代化税收征管方式。
18.搭建纳税服务综合管理平台。完善纳税服务需求管理机制，多渠道动态收集、分析纳税人需求，快速响应纳税人诉求，优化办税服务体验。建立纳税人行为画像库，采集纳税人行为数据，为纳税人建立身份档案，向纳税人提供精准贴心服务。
19.创新“智能咨询”服务模式。依托智能机器人，为纳税人提供“智能为主、人工为辅”的个性化、自助化在线沟通服务，提高服务效率。
20.拓展多元化缴税方式。
进一步加大POS机使用的场所和范围，优化POS机模式，做好相关试点和升级部署工作。
五、打造公平公正执法体系，优化办税环境
21. 探索试点稽查执法全过程记录制度。探索通过文字、音像等记录方式，对税收稽查执法行为进行记录并归档，实现全过程留痕和可回溯管理。
22.规范执法行为和简化优化行政许可办理。推行税收执法权力清单和责任清单，自觉接受社会监督。
23.完善电子护栏信息化平台。整合核心征管、增值税发票电子底账和出口退税审核等系统数据，实现数据应用、指标搭建、风险扫描、风险提醒、风险处置等功能，将风险管理与电子税务局纳税人端建设紧密结合，打造嵌入风险管理理念的网上办税服务体系。
24.创新税收执法方式。推广应用“稽查双随机工作平台”；科学安排本市税务稽查随机抽查工作计划；征集税务行政执法案例，每年发布案例集，指导规范税务行政执法行为。
六、打造服务保障体系，夯实办税基础
25.实施纳税人分类分级管理。结合税源专业化改革工作实际，结合纳税人分类、纳税信用等级评价、实名办税诚信纪录等，针对不同纳税人科学实施差异化的风险管理与纳税服务措施。
26.提升纳税服务数据治理和集成水平。通过组建纳税服务数据管理专业团队，开展纳税服务数据质量管理和应用分析等相关工作，为分类分级纳税服务工作提供数据基础；为纳税人提供个性化的主动服务提供参考。
27.探索纳税服务机构职能调整。进一步优化和完善“重点税源专人专岗管理，一般税源专业化管理，零散税源依托第三方管理”的管理模式，推动现代化纳税服务体系建设。
28.构建营商环境评价机制。建立以纳税人获得感为衡量标准，有效检验税收营商环境改革成效、科学反映纳税便利化程度的评价机制，动态推出针对性改进措施，不断优化税收营商环境。
Optimizing Business Environment and Improving Tax Payment Convenience for Shanghai Taxation System
I. Create a Convenient Tax Affairs Handling System to Shorten the Tax Affairs Handling Time
1. Packaged business opening registration. Provide newly established enterprises with packaged business opening service that integrates information confirmation, account management registration, tax category assessment, data issuance and newly established enterprise training; by sharing information with the industrial and commercial authorities, change taxation information make-up entry into information confirmation, provide the confirmatory information make-up entry service, simplify the business opening process, and reduce taxpayers’ time for shuttling back and forth and enterprise establishment.
2. Simplified deregistration. Deepen the commercial registration system reform, promote simplified deregistration, with the individual industrial and commercial households that are levied tax at a fixed amount and at a fixed time, taxpayers who have transacted the temporary tax registration certificate, and taxpayers who have never received or purchased invoices and have no tax category assessment (except stamp duty) assessed by the assessment post of tax service hall and completed deregistration within one working day, so as to simplify deregistration process and shorten registration time.
3. Achieve online declaration correction. Through the online declaration system, conduct pilot work of online autonomous corrections of declarations of corporate income tax final settlement and payment, VAT general taxpayers, and small-scale taxpayers, to allow repeated voluntary online corrections of any declaration errors during the declaration period, to reduce taxpayers’ time spent on going to and returning from the tax service hall and reduce their burden of tax affairs handling.
4. Promote factor management of forms, certificates, lists and instruments. Establish the data integration of anti-forgery tax control system and Golden Tax System Phase III, to achieve automatic classification and automatic filling of the tax declaration data, and further simplify or consolidate returns. Achieve factor management of forms, certificates, lists and instruments of tax-related matters by depending on the online tax service hall, to simplify the tax affairs handling process and reduce taxpayers’ declaration time.
5. Streamline and consolidate the number of times of filing of tax returns. Upgrade and transform the online declaration system to have small-scale taxpayers who meet the relevant conditions voluntarily select the annual filing of returns, i.e., make up for filing of returns within one month after end of the year, without the need to declare and pay VAT on a monthly or quarterly basis; other tax categories may be implemented with reference to the above after relevant conditions are mature.
6. Explore the pre-filling one-key declaration. Explore the pre-filling one-key declaration of VAT and corporate income tax: taxpayers who meet the relevant conditions may automatically generate the returns according to their basic information and financial statement data, etc., and they only need to make confirmation so as to reduce their declaration and filling time.
II. Build an Intensive Tax Affairs Handling System to Reduce the Time Required for Preparation
7. Deepen the export tax refund on “Single Windows for International Trade”. Give full play to advantages of “Internet + taxation”, and comprehensively include the existing declaration business process of export tax refund into “single window” platform management, to eliminate the need of export enterprises to manually enter relevant information by amount and by item during refund declaration, achieve “shared” acquisition and intelligent matching processing of refund declaration data, and increase efficiency and reduce burden of taxpayers in declaration, on the one hand; to strengthen quality and efficiency of collaborative supervision of export tax refund, by coordinating law enforcement of each port to implement law enforcement assistance, and accumulating different law enforcement information across departments for the use of refund assessment, and warning and assessment, on the other hand.
8. Carry out paperless tax refund. Conduct pilot work of paperless final settlement and payment, and refund of corporate income tax, and explore to not provide paper declaration vouchers and data to taxpayers of tax credit grade A when they handle final settlement and payment, and refund, and replace paper data with electronic data to gradually achieve the whole-process paperless operation of handling of refund business.
9. Expand the scope of electronic application of VAT invoices. Further promote the ordinary electronic invoices, realize the networked operation of invoices, and improve the application of invoice data.
10. Expand the checked certification scope of special VAT invoices. On the basis of fully advancing the electronic invoices, expand the checked certification scope. Newly established and unrated taxpayers can use the checked certification mode except those rated at Grade D in terms of tax payment credit.
11. Enrich the propagation and guidance ways. Actively carry out all-round, multi-channel, innovative, classified and graded tax law propagation, and ensure the consistency of the items of the propagation and explanation of tax policies. Smoothen all propagation channels, and respond to the issues of social concern through the tax service hall, 12366 tax service hotline, tax website, WeChat, etc., so that the taxpayers can timely learn the latest tax policies, preferential initiatives and tax handling process, and enhance the transparency of tax policies. Explore the new mode of propagation among and guidance over taxpayers, and create an open and interactive online taxpayer school in cooperation with a third party to provide the taxpayers with the guidance on tax learning and tax handling preparation. Actively provide the personalized accurate policy push service based on the taxpayers’ personalized preference, provide different types of taxpayers with diversified ways of online communication, and provide the taxpayers with the whole-process tax-related dispute settlement service.
III. Create a Collaborative Co-governance System to Simplify the Tax Handling Process
12. Enhance the mutual recognition of tax-related information. Continually expand the information sharing among government departments, execute the trans-departmental networked cooperation, and break the information barriers among departments.
13. Deepen the regional information sharing. Continually advance the building of the tax information sharing platform of Yangtze River Economic Zone. Gain the information on the enterprises in the Yangtze River Economic Zone, and draw the enterprises’ genealogy to facilitate the tax consultation of and policy sharing among the enterprises and well reserve the data for mutually preventing the risks in the enterprises.
14. Boost the bank-tax bureau interaction. Enhance the cooperation with the China Banking Regulatory Commission, Ministry of Finance and other authorities, provide the government guarantee departments with data, constantly enrich the levels of bank-tax bureau service, provide small and micro enterprises with the bank-tax bureau interaction products covering the whole process of credit business and running through pre-, in- and post-lending, and reduce enterprises’ financing costs.
15. Develop the professional tax-related service. Explore and establish the business cooperation mechanism between the tax authority and the professional tax-related service agency, and develop such cooperation in tax registration authentication cancellation, tax subject research, etc. through purchase by government, free-of-charge entrustment, etc., to exert the professional advantages of professional tax-related service agency. Irregularly invite professional tax-related service agencies and research institutes of colleges and universities to hold seminar salons, and organize relevant enterprises to discuss together on hot policy topics like enterprise restructuring and financial industry by centering on “cost reduction” and “going out” in order to help the enterprises solve practical problems and grow.
16. Explore the cooperation with the social insurance, provident fund and other authorities. Jointly analyze the problems during social insurance and provident fund collection along with the Human Resources and Social Security Bureau and Provident Fund Management Center, study the possibility of introducing trans-departmental service measures, and practically decrease the taxpayers’ tax handling cost.
IV. Create a Smart Tax Handling System to Improve the Tax Handling Efficiency
17. Boost the building of electronic tax bureau. Build an electronic tax bureau targeted at fully improving the tax management and service levels, under the full support of “Internet +” and importantly characterized by big data application, in order to realize a modernized tax collection and management mode featuring synchronous service and risk control, online and offline financing, information sharing and interconnection as well as data innovation and intelligentization.
18. Set up a comprehensive tax service management platform. Improve the tax service demand management mechanism, dynamically collect and analyze the taxpayers’ demands through multiple channels, quickly respond to the taxpayers’ appeals, and optimize the tax handling service experience. Build a taxpayers’ behavioral portrait base, collect the taxpayers’ behavioral data, establish the taxpayers’ identity file and provide the taxpayers with accurate and considerate services.
19. Innovate the “intelligent consultation” service mode. Based on the intelligent robot, provide the taxpayers with personalized and self-service online communication services that are “based on intelligence and supplemented by manual way” to improve the service efficiency.
20. Extend diversified tax payment methods.
Further increase the places and scope of POS machine use, optimize POS machine mode, and complete relevant pilot work and upgrading and deployment work.
V. Create a Fair and Just Law Enforcement System to Optimize the Tax Handling Environment
21. Explore the recording system for the whole pilot work audit enforcement. Explore the recording and filing of tax audit enforcement by characters, videos, etc. to realize the whole-process traces and traceable management.
22. Standardize the law enforcement behaviors and simplify and optimize the administrative licensing handling. Promote the lists of tax law enforcement rights and responsibilities, and consciously accept the social supervision.
23. Improve the electronic fence informatization platform. Integrate such system data as core collection and management, original electronic account of VAT invoice, export rebates review, etc. to realize functions like data application, indicator setup, risk scanning, risk prompting, risk treatment, etc., and closely combine the risk management with the taxpayer side of electronic tax bureau to create an online tax handling service system in which the risk management concept has been embedded.
24. Innovate the tax law enforcement way. Promote the application of “double random audit working platform”; scientifically arrange the work plan on the random spot-inspection of the tax auditors of the city; collect the administrative tax law enforcement cases, and issue a collection of such cases each year to guide and standardize the administrative tax law enforcement behavior.
VI. Create a Service Guarantee System to Consolidate the Tax Handling Foundation
25. Carry out the classified and graded management of taxpayers. In combination with the practical situation of professionalized tax source reform, classification of taxpayers, tax payment credit grade evaluation, real-name tax handling integrity record, etc., scientifically take differentiated risk management and tax service measures for different taxpayers.
26. Enhance the tax service data governance and integration levels. Manage, apply and analyze the tax service data quality by establishing a professional tax service data management group in order to provide a data foundation for the classified and graded tax service; provide a reference on the personalized active service for the taxpayers.
27. Explore the functional adjustment of tax payment service agencies. Further optimize and complete the management mode featuring “key tax sources managed by special persons at special posts, general tax sources managed professionally, scattered tax sources managed by third parties”, and advance the building of a modernized tax payment service system.
28. Build a business environment evaluation mechanism. Build an evaluation mechanism, in which the taxpayers’ sense of gain is taken as the benchmark, and which can effectively check the reform effect of tax business environment and scientifically reflect the degree of convenience of tax payment, dynamically introduce pertinent improvement measures, and constantly optimize the tax business environment.
