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.