2023 tax three new system
A few days ago, the provincial party committee general office, the provincial government general office issued "on the further deepening of tax collection and management reform of the implementation of the program", and issued a notice, requiring local departments to combine the actual implementation. The full text of the implementation program is as follows. In order to implement the General Office of the Central Committee, the General Office of the State Council issued "on further deepening the reform of tax collection and management of the spirit of the opinions", better play the role of taxation in the national governance of the basic, supportive, safeguarding, and help Hebei economic and social development of high-quality, is now combined with the actual development of the implementation of this program. First, the work goal By 2022, in the tax law enforcement standardization, tax service convenience, tax supervision and accuracy to make important progress. By 2023, three new systems of tax enforcement, tax service and tax supervision will be basically completed. By 2025, deepening the reform of the tax administration system will have achieved significant results, and the modernization of the tax governance system and governance capacity will be significantly improved. Second, the main tasks (a) comprehensively promote the digital upgrading of tax administration and intelligent transformation 1. actively promote the construction of smart tax. Integrate the smart tax into the "digital Hebei" and "new smart city" planning, and build a smart tax brand and system with Hebei characteristics. It has established a mechanism for the regularization of tax and fee-related data between the tax authorities and the relevant departments*** to enjoy, exchange and converge, and has promoted the organic connection of online and offline data. Expanding the tax and fee-related service functions of the "Jishouban" platform, and promoting multi-departmental business joint operations, it will basically realize the intelligent collection of tax and fee information of legal persons in 2022, and the tax and fee information of natural persons in 2022. In 2022, it will basically realize "one-household" tax information for legal persons and "one-person" tax information for natural persons, and in 2023, it will basically realize "one-bureau" information for tax authorities and "one-person" information for tax personnel. In 2025, relying on intelligent taxation, the tax enforcement, service, supervision and big data intelligent application will be y integrated, efficiently linked and comprehensively upgraded. 2. Implementation of the electronic invoice reform tasks. 2021 on-line national unified electronic invoice service platform, 24 hours online free of charge for taxpayers to provide electronic invoice services. Promote the electronic invoice in the field of railroad, civil aviation, etc., and basically realize the electronic invoice in all fields, links and elements in 2025, and strive to reduce the systematic transaction costs. 3. Orderly and forceful promotion of data **** enjoy. Relying on the "Hebei Province integrated government service platform", by the end of 2025, the tax department and the relevant departments to build data *** enjoy coordination mechanism. In accordance with the law, tax and fee data***sharing and tax-related information will be regulated, and large-scale, multi-type and fine-grained tax big data will be created. Improve the security management system of tax big data and establish a regularized working mechanism. Strengthen the construction of security situational awareness platform and the application of network security platform, implement the regularized data security risk assessment and inspection mechanism, and improve the data security monitoring, early warning and emergency disposal mechanism. 4. Deepen the application of big data and new technologies. To do a good job of tax statistical standards and national statistical standards to effectively converge, improve the indicators, to create tax analysis fist product, service government decision-making. Explore the application of blockchain technology in tax work. Promote housing construction, natural resources sector information real-time **** enjoy, realize real estate registration "one window acceptance, parallel processing" and online (palm) tax. (2) further optimize tax enforcement 5. Strict tax management authority. The company is committed to upholding the authority of the tax law, implementing the principle of legal taxation, standardizing the management of tax policies, and safeguarding the legitimate rights and interests of both the taxpayers and the employers. 6. Maintain the order of tax collection. Adhere to the law in accordance with the rules of taxation and charges, and resolutely prevent the implementation of tax preferential policies are not in place, the collection of "excessive taxes and fees" and the tax work of improper administrative intervention and other behavior. Strengthen the organization and leadership of tax collection and management, and support the tax department in organizing financial revenue in accordance with the law. Dynamic grasp of economic tax sources, the law and science throughout the organization of revenue work, the organization of revenue and tax preferential policies into the implementation of law enforcement supervision focus on the overall arrangements. 7. Sound local tax regulations and policies. Steady implementation of sound local tax and fee system work, supporting the tax-related local laws and regulations and policy measures to do a good job of the establishment, reform and abolition of the interpretation of the work. Revise the "Hebei Province Tax Collection and Management Protection Measures" in due course, and promote its upgrading to local laws and regulations. Do a good job of non-tax revenue management legalized construction. 8. Strictly regulate tax enforcement behavior. Further implementation of the tax administrative law enforcement "three systems", 2023 basically built the tax law enforcement quality intelligent control system. Standardize the exercise of discretionary tax administrative penalties, promote the Beijing-Tianjin-Hebei unified tax administrative penalty benchmarks, and serve the Beijing-Tianjin-Hebei coordinated development strategy. 9. Continuously improve the accuracy of tax enforcement. The company is also promoting non-compulsory enforcement methods such as "persuasion and education" and "interviews and warnings", and is carrying out "reasoned enforcement" in tax audits. Tax big data is utilized to accurately screen medium- and high-risk taxpayers, and precise enforcement is carried out on the basis of "credit+risk" to prevent sloppy, selective and "one-size-fits-all" enforcement. Accurately grasping the boundaries between tax-related violations and crimes, so as to ensure that the penalties are appropriate to the responsibilities. In the field of tax enforcement, the list of "first violation with impunity" has been popularized. The company will also improve the tax collection and management service measures for the platform economy and improve the tax law enforcement in a problem-oriented manner. 10. Promote regional coordination of tax enforcement. The company's main goal is to promote the harmonization of tax law enforcement standards between regions, and to deepen the mutual recognition of law enforcement information and results between Beijing, Tianjin, and Hebei. Simplify the procedure of inter-provincial migration of tax-related matters, implement the national list of common matters, and basically realize the qualification of different places in 2022*** recognition, and basically realize the national common matters in 2025. 11. Strengthen the internal control and supervision of tax enforcement. Upgrade the internal control and supervision platform, optimize the tax law enforcement internal control and supervision system, and basically build up a comprehensive coverage, full prevention and control, full responsibility of the tax law enforcement risk information internal control and supervision system in 2022. Taxation departments take the initiative to carry out special inspections on policy implementation, risk response and law enforcement, and actively cooperate with auditing departments in the supervision of tax enforcement behavior. It has formulated standards for the transfer of problematic clues in "one case, two investigations" and standardized the transfer of problematic clues in tax inspection, supervision and audit departments. 12. Enhance the level of tax services for major development strategies. Around the Beijing-Tianjin-Hebei cooperative development, Xiongan New Area construction and development and Beijing Winter Olympic Games preparation and other major national strategies and national events, innovative tax enforcement, service, supervision, **** governance measures. Strengthen collaboration with Beijing and Tianjin, optimize the Beijing-Tianjin-Hebei coordinated development tax facilitation initiatives, play the role of Beijing-Tianjin-Hebei coordinated development to promote; promote the reform measures in the Xiongan New Area early and pilot, to create an advanced levy and management service system; improve the service and management measures, play a role in the winter Olympics project construction, the development of ice and snow industry and other aspects of the role of the tax. (C) Provide efficient and intelligent tax services 13. Realize the preferential policies on taxes and fees directly and quickly. Relying on the tax big data cloud platform, take the initiative to identify taxpayers and contributors who are eligible for preferential policies, and realize the precise push of tax and fee policies to taxpayers and contributors through the e-tax bureau in 2022 to promote the landing of preferential tax and fee policies, and realize preferential policies directly to the fast enjoyment. Further simplify the declaration and enjoyment procedures of preferential policies on taxes and fees, and continue to expand the scope of "self-identification, self-declaration, and post-supervision" to ensure convenient operation, quick enjoyment, and effective supervision. 14. Significantly reduce the burden of tax payment. Utilizing the collected and *** enjoy data, reduce the taxpayers and payers to repeat the report. The full implementation of the commitment system for tax certification matters, the implementation of the supporting system for handling matters in the event of a shortage, and the continued expansion of the scope of tax-related information to be retained for inspection instead of being submitted beforehand. 15. Comprehensively improve the way of tax payment. 2021 before the end of the basic realization of the enterprise tax matters can be handled online, personal tax matters handheld for processing, expanding the "non-contact", "no meet" tax payment services. The company is also promoting electronic and elemental declaration mode, exploring the annual remittance of personal income tax and some preferential policies for automatic pre-fill declaration by the end of 2022. 2022 to realize the value-added tax, consumption tax and surcharge, and by the end of 2023 to realize the automatic extraction of data, calculation of the tax amount, and pre-fill declaration of the enterprise income tax, deed tax and other taxes and fees. 16. Further reduce the number and time of tax payments. In accordance with the law to simplify part of the tax levy period, the realization of value-added tax, consumption tax, the main tax declaration, and vigorously promote the tax (fees) types of integrated declaration. Accelerate the speed of the whole process of enterprise export tax refund matters, the end of 2021, the average processing time for normal export tax refunds compressed to 7 working days, by the end of 2022, the average processing time for normal tax refunds compressed to 6 working days, and high-credit level enterprises to further compress the time limit. 17. Actively promote intelligent personalized services. Transformation of 12366 tax service platform, in 2022, the basic realization of the national consulting "a line through the answer". The construction of the remote inquiry center, to realize the "remote help, inquiry and office combined" service mode. Using big data to intelligently analyze the actual experience and individual needs of taxpayers and fee payers, and accurately provide online services. Optimize offline services such as setting up cash tax collection windows to meet the service needs of special people and special matters. 18. Improve the mechanism for protecting the legitimate rights and interests of taxpayers and fee payers. Improve the taxpayers' rights to relief and tax dispute resolution mechanism, explore the establishment of taxpayers' demands for effective collection, rapid response and timely feedback mechanism. We will do a good job in the management and protection of taxpayers' and contributors' information, and crack down on the leakage and abuse of personal information in accordance with the law. Strict supervision and inspection, in accordance with the law, seriously investigate the relevant departments and personnel negligent supervision caused by taxpayers and contributors to major losses responsibility. (D) Accurate and effective implementation of tax supervision 19. vigorously implement the "credit + risk"-based supervision. The full implementation of real-name tax payment, the integration of tax credit into the Hebei social credit system, standardization and improvement of incentives for creditworthiness and punishment measures and methods for credit failure, and the role of tax credit in the "integrity of Hebei". Promote the Beijing-Tianjin-Hebei tax credit evaluation information***sharing, results of cross-provincial (municipal) inquiries and tax credit incentives. Implementing the credit evaluation system, and providing more convenience to market entities with high tax and fee payment credit. We will promote the dynamic "credit + risk" supervision method, improve the new type of tax supervision mechanism centered on credit evaluation, monitoring and early warning, and risk response, and gradually improve the natural person tax service and supervision system with the main contents of "data integration, high-quality service, reminder of correction of errors, and investigation and punishment according to the law". It has gradually improved the tax service and supervision system for natural persons with "data integration, quality service, reminding and correcting errors, and investigating and dealing with them according to law" as the main content, and perfected the tax service and supervision mechanism for high-income and high-net-worth persons. 20. Strengthen risk prevention, control and supervision in key areas. Promote the classification of risk analysis results, and make high-risk taxpayers the main target of random selection. For industries, regions and groups of people where tax evasion is a common problem, the proportion of "double random and open" spot checks will be appropriately increased according to the risk, and cross-sectoral joint spot checks will be promoted. Strengthen the construction of preventive systems, increase the concealment of income, false costs, transfer of profits and the use of "tax pits", "yin and yang contracts" and related transactions and other tax evasion supervision and inspection efforts. 21. Crack down on tax-related crimes in accordance with the law. To realize the instant verification and monitoring of the whole process of invoicing and using, and to promote the transformation of tax-related crimes from after-the-fact crackdown to before-the-fact precise prevention. Improve the system of investigating and handling tax-related crimes and promote the establishment of a regularized and institutionalized multi-departmental cooperation mechanism. Relying on the "Internet+Supervision" system, cracking down on false invoicing by "fake enterprises", fraudulent tax refunds by "fake exports", and fraudulent declarations and concessions by "fake declarations". False declaration" to obtain preferential treatment and other illegal and criminal behaviors. In accordance with the law, the investigation and punishment of major tax-related criminal cases exposed to the credit record **** enjoy to the national credit information platform, the implementation of joint disciplinary action. (V) Deepen and expand the tax **** governance pattern 22. Continuously strengthen departmental collaboration. The company is also promoting the paperless reimbursement of electronic invoices, which can be filed and stored in the accounts. We will carry out the "silver tax interaction" to help alleviate the financing difficulties and problems of small and micro enterprises. Improve the tax department and natural resources, housing and urban-rural construction, ecological environment, market supervision and other departments to collaborate, information *** enjoy and linkage law enforcement, do a good job of local tax collection and management and cross-sectoral supervision, enhance the level of collaborative levy management. 23. Continuously strengthen social coordination. The company's business is to guide industry associations and intermediaries to play a role in supporting third parties to provide personalized services to taxpayers and contributors in accordance with the market-oriented principle. The company has been working on the supervision, credit rating and review of tax-related intermediaries, and has strengthened the incentives and penalties for trustworthiness. Implementing the system of announcement and delivery of tax-related professional service information, broadening channels and facilitating taxpayers and fee payers to make their own choices. The implementation of the legal responsibility system, deepen the youth tax rule of law education, and create an atmosphere of honesty and integrity in tax payment. 24. Continuously strengthen the judicial protection of taxation. Implementing the mechanism of joint case management between tax authorities and public security organs, building an information platform for tax-police collaboration, and realizing the information linkage of cases within the tax and public security departments. Relying on the Hebei Provincial Data-based Synthesis Operation Command Center for Combating Tax-Related Crimes, we have promoted the co-location of the tax and police departments. The tax authorities take the initiative to cooperate with the procuratorial authorities to find out the behavior of not performing tax supervision duties according to the law. The trial authorities should implement the relevant provisions of the case guidance work to strengthen the tax-related judicial case guidance work. (F) Effectively strengthen the tax organization guarantee 25. enhance the efficiency of resource allocation. The company's business is to improve the management of taxpayers and contributors, optimize the business process and duty system, and appropriately transfer the global and complex tax service and management responsibilities. The company has also made scientific allocation of human resources, optimized and strengthened the strength of risk management, tax analysis, big data application, tax inspection and other areas. 26. Enhance the competence of cadres. To promote the exchange of tax cadres with local cadres, to promote the quality improvement of the tax department "1115" project and "3613" talent training program. It also carries out training for tax specialization and promotes the digital transformation of education and training. 27. Improve performance assessment and evaluation. Promote performance management into the business process, integrated into the post system, embedded in the information system, to enhance the level of automated assessment. Improve the individual performance appraisal methods of the tax system and optimize the use of results. Third, the organization and implementation (a) improve the promotion mechanism, clear departmental responsibilities The party committees and governments at all levels should establish a joint meeting system, improve the overall coordination mechanism, in accordance with the law and regulations of taxation and fees, the implementation of tax cuts, promote the tax *** governance, strengthen the judicial protection, deepen the information *** enjoyment, strengthen the popularization of tax law, strengthen the financial security to provide support. The provincial tax bureau should strengthen the organization and coordination, and take the lead in the implementation and execution. All departments should, in accordance with the division of responsibilities, grasp the implementation of the reform measures. (2) Strengthen tracking and strict supervision and assessment In the field of taxation, in-depth implementation of the "good and bad evaluation" system, the establishment of a sound mechanism for regular supervision, inspection and evaluation and summary, to promote the reform objectives to the letter. Improve the positive and negative incentive mechanism, improve the fault tolerance and correction mechanism, adhere to the "three distinctions", and actively mobilize and stimulate the initiative and creativity of all parties. (C) Strengthen the publicity and guidance to create a good atmosphere All relevant units should actively cooperate with the tax department to do a good job of publicizing and interpreting the reform, and make use of various types of media and platforms at all levels to publicize the deployment of reforms, the progress of the work and the results achieved. Respond to social concerns in a timely manner, guide social expectations correctly, and create a favorable social environment and public opinion for the reform.