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導航
一、打造便捷辦稅體系，縮短辦稅時長
1.套餐式開業登記。為新辦企業提供集資訊確認、戶管註冊、稅種核定、資料發放、新辦企業培訓等於一體的套餐式開業服務；通過與工商部門資訊共用，將稅務資訊補錄變為資訊確認，提供確認式資訊補錄服務，簡化開業流程，減少納稅人奔波和企業開辦時間。
2.簡易式登出登記。深化商事登記制度改革，推進簡易登出登記，定期定額徵收的個體工商戶、辦理臨時稅務登記證的納稅人、設立登記以來未領購發票且無稅種核定（除印花稅外）的納稅人由辦稅服務廳審核崗完成審核，在1個工作日內辦結登出登記，簡化登出流程，縮短登出時長。
3.實現網上更正申報。通過網上申報系統，試點企業所得稅匯算清繳、增值稅一般納稅人和小規模納稅人申報的網上自主更正，如發現申報錯誤，在申報期內，允許自行多次在網上修改，減少納稅人往返辦稅服務廳時間，減輕納稅人辦稅負擔。
4.推廣表證單書要素化。建立防偽稅控系統與金稅三期系統的數據整合，實現納稅申報數據的自動歸類和自動填寫，進一步簡化或合併申報表。依託網上辦稅服務廳，實現涉稅事項表證單書要素化管理，簡化辦稅流程，減少納稅人申報時間。
5.簡並申報繳稅次數。通過網上申報系統的升級改造，符合條件的小規模納稅人，無需按月或按季申報繳納增值稅，可自願選擇年度申報，即年度終了後1個月內補齊申報；其他稅種待條件成熟後，可參照實施。
6.探索預填式一鍵申報。探索增值稅和企業所得稅預填式一鍵申報，符合條件的納稅人可根據納稅人基礎資訊和財務報表數據等，自動生成申報表，納稅人只需確認，減少納稅人申報填寫時間。
二、打造集約辦稅體系，減少準備時長
7.深化“國際貿易單一窗口”出口退稅。充分發揮“網際網路+稅務”優勢，將現行出口退稅申報業務流程全面納入“單一窗口”平臺管理。一方面使出口企業在退稅申報時不再需要逐筆逐項手工錄入相關資訊，實現退稅申報數據“共用化”採集和智慧配單處理，為納稅人報稅增效減負。另一方面，通過協調各口岸執法單位開展執法互助行動，跨部門積累獲取各類執法資訊為退稅審核和預警評估所用，強化出口退稅協同監管質效。
8.推行無紙化退稅。試點企業所得稅匯算清繳退稅無紙化，探索納稅信用等級為A級的納稅人，在辦理匯算清繳退稅時，不再提供紙質申報憑證和資料，以電子數據代替紙質資料，逐步實現退稅業務辦理的全程無紙化操作。
9.擴大增值稅發票電子化應用範圍。進一步推廣電子普通發票，實現發票網路化運作，提高發票數據應用力度。
10.擴大增值稅專票勾選認證範圍。在全面推進電子發票基礎上，擴大勾選認證範圍，除納稅信用評級為D級的納稅人以外，新成立、未評級納稅每人平均可使用勾選認證方式。
11.豐富宣傳輔導方式。主動開展全方位、多渠道、創新性、分類分級稅法宣傳，確保稅收政策宣傳解讀口徑的一致性。暢通各宣傳渠道，通過辦稅服務廳、12366納稅服務熱線、稅務網站微信等，回應社會關切問題，使納稅人及時了解最新稅收政策、優惠舉措和辦稅流程，提高稅收政策透明度。探索納稅人宣傳輔導新模式，與第三方合作打造開放互動式網上納稅人學堂，為納稅人提供稅收學習和辦稅準備的輔導。針對納稅人個性化偏好，主動提供個性化精準政策推送服務，為不同類型納稅人提供多元化的線上溝通方式，為納稅人提供全流程涉稅爭議處理服務。
三、打造協同共治體系，簡化辦稅流程
12.加強涉稅資訊互認。繼續擴大政府部門資訊共用，實行跨部門網路化合作，打破部門間資訊壁壘。
13.深化跨區域資訊共用。繼續推動長江經濟帶稅收資訊共用平臺建設。獲取長江經濟帶區域內企業資訊，繪製企業族譜關係，為區域內企業稅收諮詢、政策共用提供便利，為區域企業風險共同防範做好數據儲備。
14.推進銀稅互動工作開展。加強與銀監、財政等部門的合作，為政府擔保部門提供數據，不斷豐富銀稅互動服務層次，為小微企業提供覆蓋信貸業務全流程，貫穿貸前、貸中、貸後全環節的銀稅互動産品，降低企業的融資成本。
15.發展涉稅專業服務。探索建立稅務機關與涉稅專業服務機構的業務合作機制，通過政府購買或無償委託等形式，在登出稅務登記鑒證、稅收課題研究等方面開展合作，發揮涉稅專業服務機構專業優勢。不定期邀請涉稅專業服務機構、高校研究機構等舉行專題研討沙龍，圍繞“降成本”“走出去”、企業重組、金融業等政策熱點，組織相關企業共同探討，幫助企業解決實際問題，助力企業發展。
16.探索與社保、公積金等部門間協作。與人社局和公積金管理中心共同分析社保、公積金徵收過程中的問題，研究跨部門服務舉措推出的可行性，切實降低納稅人的辦事成本。
四、打造智慧辦稅體系，提高辦稅效能
17.推進電子稅務局建設。建設以全面提升稅收管理和服務水準為目標，以充分依託“網際網路+”技術為手段，以大數據應用為重要特徵的電子稅務局，實現服務風控並舉、線上線下融通、資訊共用共聯、數據創新創智的現代化稅收徵管方式。
18.搭建納稅服務綜合管理平臺。完善納稅服務需求管理機制，多渠道動態收集、分析納稅人需求，快速響應納稅人訴求，優化辦稅服務體驗。建立納稅人行為畫像庫，採集納稅人行為數據，為納稅人建立身份檔案，向納稅人提供精準貼心服務。
19.創新“智慧諮詢”服務模式。依託智慧機器人，為納稅人提供“智慧為主、人工為輔”的個性化、自助化線上溝通服務，提高服務效率。
20.拓展多元化繳稅方式。
進一步加大POS機使用的場所和範圍，優化POS機模式，做好相關試點和升級部署工作。
五、打造公平公正執法體系，優化辦稅環境
21. 探索試點稽查執法全過程記錄製度。探索通過文字、音像等記錄方式，對稅收稽查執法行為進行記錄並歸檔，實現全過程留痕和可回溯管理。
22.規範執法行為和簡化優化行政許可辦理。推行稅收執法權力清單和責任清單，自覺接受社會監督。
23.完善電子護欄資訊化平臺。整合核心徵管、增值稅發票電子底賬和出口退稅審核等系統數據，實現數據應用、指標搭建、風險掃描、風險提醒、風險處置等功能，將風險管理與電子稅務局納稅人端建設緊密結合，打造嵌入風險管理理念的網上辦稅服務體系。
24.創新稅收執法方式。推廣應用“稽查雙隨機工作平臺”；科學安排本市稅務稽查隨機抽查工作計劃；徵集稅務行政執法案例，每年發佈案例集，指導規範稅務行政執法行為。
六、打造服務保障體系，夯實辦稅基礎
25.實施納稅人分類分級管理。結合稅源專業化改革工作實際，結合納稅人分類、納稅信用等級評價、實名辦稅誠信紀錄等，針對不同納稅人科學實施差異化的風險管理與納稅服務措施。
26.提升納稅服務數據治理和整合水準。通過組建納稅服務數據管理專業團隊，開展納稅服務數據品質管理和應用分析等相關工作，為分類分級納稅服務工作提供數據基礎；為納稅人提供個性化的主動服務提供參考。
27.探索納稅服務機構職能調整。進一步優化和完善“重點稅源專人專崗管理，一般稅源專業化管理，零散稅源依託第三方管理”的管理模式，推動現代化納稅服務體系建設。
28.構建營商環境評價機制。建立以納稅人獲得感為衡量標準，有效檢驗稅收營商環境改革成效、科學反映納稅便利化程度的評價機制，動態推出針對性改進措施，不斷優化稅收營商環境。
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.
