1. If the application materials are complete, the relevant forms are standardized and verified correctly, a Receipt of Tax Information Acceptance and a Notice of Tax Administrative Examination and Approval (which cannot be completed on the spot) shall be issued; Audit does not meet the requirements, fill in the "Notice of Supplementary Information" or "Decision on Inadmissibility of Tax Matters" on the spot, and return the application materials to the taxpayer in one lump sum, and inform them of the information that needs to be supplemented or the reasons for inadmissibility and the rights they enjoy according to law.
2. If the applicant is a newly established freight enterprise, the accepting post will make a Notice on the Management of Tax Counseling Period and hand it over to the taxpayer, informing the taxpayer to enter the management of tax counseling period for six months. During the tax counseling period, the tax authorities or billing intermediaries will issue freight invoices on behalf of taxpayers, summarize the information in the transportation conditions list, make the transportation conditions list and the capacity verification table and hand them over to taxpayers. Taxpayers who issue invoices on their behalf use this as a voucher for issuing invoices on their behalf.
3. Changing the vehicle condition during the operation of the invoice issuing taxpayer. Collect the information in the complete transportation conditions list, make the transportation conditions list and the approved transportation capacity list, and hand them over to the taxpayer after stamping. And push the relevant information to the management sub-bureau. Notice of supplementary information, decision on inadmissibility of tax matters, receipt of tax information acceptance, notice of tax administrative examination and approval matters (cannot be settled on the spot). 2. After receiving the Confirmation Form of Self-billing Taxpayer in Cargo Transportation Industry and the attached materials, the management post investigation post of Management Section of Urban Management Branch will conduct an investigation in two situations: 1. If the taxpayer applies for the self-billing taxpayer by the billing taxpayer, the investigation will be carried out immediately; 2. If the taxpayer is a new freight enterprise, the investigation shall be conducted after the expiration of the prescribed tax counseling period. After-the-fact investigation is mainly based on on-the-spot investigation. The main content of the investigation is to see whether the information provided by taxpayers is true and complete, with the emphasis on the status of transportation. If it is a newly established freight enterprise, it is also necessary to investigate the freight transportation income during the counseling period. The tax administrator shall, within 7 working days, conduct on-the-spot investigation and verification of the contents of the identification materials, write an investigation report, and fill in the "Application Form for Taxpayer Identification and Approval of Cargo Transportation Industry" at the same time, and report it to the audit business department for audit after signing the opinions. 3. Audit Management Section of Urban Management Branch Audit Business Section Chief Post-Audit Business Section Chief Post within 5 working days to audit the information of self-billing taxpayers in the cargo transportation industry, and then push it to the county (sub-bureau) bureau director post after signing the opinions. 4 County Bureau (sub-bureau) director for examination and approval The county bureau (sub-bureau) director shall, within 3 working days, examine and approve the information of self-billing taxpayers in the cargo transportation industry, and sign corresponding opinions according to the examination and approval results. 5 After the procedure is completed, notify the taxpayer (the document is delivered) that the acceptance window of the tax service hall will make the Taxpayer's Certificate of Self-billing of Business Tax in the Freight Transport Industry or the Decision of Not Approving Tax Matters respectively according to the examination and approval opinions, and pass the prepared documents to the taxpayer. Self-billing taxpayer's certificate of business tax in cargo transportation industry, decision not to approve tax matters, and receipt of tax documents. 6 data archiving and collection sub-bureau will sort out and archive the data. Work flow of self-billing taxpayers in cargo transportation industry (limited time)No. Work flow/link department/post standard format certificate 1 Acceptance window of tax service hall accepts taxpayers' application for self-billing taxpayers in cargo transportation industry, and inputs relevant information into centralized system:
1. If the materials provided by the taxpayer for the annual inspection of self-billing taxpayers in the cargo transportation industry are incomplete or do not conform to the statutory form, the acceptance window shall fill in the Notice of Supplementary Materials and the Decision on Inacceptability of Tax Matters on the spot, inform the taxpayer of the materials that need to be supplemented or the reasons for inadmissibility and their legal rights at one time, and return the application materials to the taxpayer.
2. If the taxpayer's self-billing taxpayer's annual review information is complete and meets the acceptance conditions, or the taxpayer submits all the corrected information as required, the acceptance window shall accept and issue the Receipt of Tax Information Acceptance and the Notice of Tax Administrative Examination and Approval (which cannot be completed on the spot). Notice of correction of information, notice of acceptance of tax matters, decision of inadmissibility of tax matters, receipt of acceptance of tax information, notice of tax administrative examination and approval (cannot be settled on the spot). 2. The tax administrator who investigates the management post of the management section of the urban management branch shall investigate and verify the following contents within 7 working days: (1) Basic information; (2) Tax payment; (3) financial accounting; (4) Goods management in transport invoice. After the audit, sign an opinion on the Annual Audit Form of Self-billing Taxpayer, and pass it to the post of the chief of audit business together with the attached information. 3 Audit the post of Chief of Audit Business Section of Management Branch of Urban Management Bureau-Audit the post of Chief of Audit Business Section within 5 working days to audit the annual audit data of self-billing taxpayers in the cargo transportation industry, sign the opinions that meet the requirements, and then push them to the post of director of county (branch) bureau. 4. The director of county-level bureau (sub-bureau) and the director of county-level bureau (sub-bureau) shall, within three working days, examine and approve the annual data of the self-billing taxpayers in the cargo transportation industry, and sign three opinions of consent, rectification and disagreement according to the annual review. 5 After the procedure is completed, notify the taxpayer (the document is served) that the acceptance window of the tax service hall will issue the annual inspection mark according to the examination and approval opinions; If the initial annual review is unqualified and needs to be rectified, a notice of rectification for the annual review is made; If the first annual review is unqualified and it is necessary to cancel the qualification or the second annual review is unqualified, a notice of cancellation of the qualification of the self-billing taxpayer shall be made to directly cancel the qualification of the self-billing taxpayer. And hand over the prepared documents to the taxpayer. Notice of rectification of unqualified annual inspection, notice of cancellation of self-billing taxpayer qualification, and receipt of tax documents. 6. Rectification within a time limit. If the self-billing taxpayer fails to pass the annual examination of the management section/management section/tax administrator post, it shall be rectified within 3 months. During the rectification period, goods transport invoice shall not be issued. If necessary, they can issue it on behalf of the tax bureau. The tax administrator shall, within 5 working days after the end of the rectification period, issue an investigation report, put forward suggestions for handling, and report the investigation report to the audit business department of the management branch. 7 data archiving and collection sub-bureau will sort out and archive the data. Work flow for cancellation of self-billing taxpayers in cargo transportation industry (within limited time)No. Work flow/link department/post work standard form certificate 1 Acceptance window of tax service hall accepts the application for cancellation of self-billing taxpayers in cargo transportation industry and the application for cancellation of self-billing taxpayers' qualifications forwarded by relevant tax authorities, and inputs relevant information into centralized system:
1. If the information provided by the taxpayer on the cancellation of the self-billing taxpayer qualification in the cargo transportation industry is incomplete or does not conform to the statutory form, the acceptance window shall fill in the Notice of Supplementary Information and the Decision on Inadmissibility of Tax Matters on the spot, and inform the taxpayer of the materials that need to be supplemented or the reasons for inadmissibility and their rights according to law at one time, and return the application materials to the taxpayer.
2. If the cancellation information provided by the taxpayer for the cargo transportation industry is complete and meets the acceptance conditions, or the taxpayer submits all the corrected information as required, the acceptance window shall accept and issue the Receipt of Tax Information Acceptance and the Notice of Tax Administrative Examination and Approval (which cannot be settled on the spot). Notice of supplementary information, decision on inadmissibility of tax matters, receipt of tax information acceptance, notice of tax administrative examination and approval matters (cannot be settled on the spot). 2. The acceptance window of the management post of the management section of the urban management branch will pass the application for cancellation of qualification submitted by taxpayers or the certification materials transferred by the relevant tax authorities to the investigation post, and the management post will conduct an investigation within 7 working days, sign the opinions and push them to the management branch, the audit business section and the section chief post. 3. Review the post of the chief of the inspection business department of the management department of the urban management sub-bureau-the post of the chief of the inspection business department shall review the cancellation information of the self-billing taxpayer in the cargo transportation industry within 5 working days, and push it to the post of the director of the county (sub-bureau) after signing the opinions. 4. The director of the county-level bureau (sub-bureau) and the director of the county-level bureau (sub-bureau) shall, within 3 working days, examine and approve the cancellation information of the cargo transportation industry of the invoice issuing taxpayer and the certification materials transferred by the relevant tax authorities, and sign corresponding opinions according to the examination and approval results. After the procedure of "Decision on Not Approving Tax Matters" is completed, notify the taxpayer (document delivery) to make corresponding documents according to different approval results: make a Notice of Cancellation of Self-billing Taxpayer's Qualification to cancel the qualification of Self-billing Taxpayer; If the taxpayer does not agree to apply for disqualification on his own, he shall make a decision on disapproval of tax matters. And hand over the prepared documents to the taxpayer. Notice of cancellation of the qualification of self-billing taxpayers, decision of disapproval of tax matters and receipt of tax documents. 6 data archiving and collection sub-bureau will sort out and archive the data. Workflow (time-limited completion)No. Workflow/link department/post work standard format certificate 1 tax service office acceptance window accepts taxpayer's application for confirmation of freight forwarding agency, and inputs relevant information into centralized system:
1. If the materials provided by the taxpayer are found to be incomplete or inconsistent with the statutory form by the freight forwarding enterprise, the acceptance window shall fill in the Notice of Supplemented Information and the Decision on Inadmissibility of Tax Matters on the spot, inform the taxpayer of the materials that need to be supplemented or the reasons for inadmissibility and their legal rights at one time, and return the application materials to the taxpayer.
2. If the materials identified by the freight forwarding agency provided by the taxpayer are complete and meet the acceptance conditions, or the taxpayer submits all the supplementary materials as required, the acceptance window will accept and issue the Receipt of Tax Information Acceptance and the Notice of Tax Administrative Examination and Approval (which cannot be completed on the spot). Notice of supplementary information, decision on inadmissibility of tax matters, receipt of tax information acceptance, notice of tax administrative examination and approval matters (cannot be settled on the spot). 2. Investigate the acceptance window of the management post of the management section of the urban management sub-bureau, and push the information approved by the freight forwarding agent on behalf of the billing intermediary to the management sub-bureau-business management section-management post, and the management post will conduct an investigation according to the requirements of the centralized system within 2 working days, and then push it to the management sub-bureau-audit business section chief post after signing the opinions. 3. Audit Urban Management Branch Audit Business Section Chief-Audit Business Section Chief will review the identification information of the agent billing agency within 1 working days, and then send it to the county (branch) director post after signing the opinions. 4. The director of the county-level bureau (sub-bureau) examines and approves the information on the qualification of freight forwarding enterprises within 1 working day, and signs corresponding opinions according to the examination and approval results. 5 After the procedure is completed, notify the taxpayer (the document is served) that the acceptance window of the tax service hall will make the Business Tax Agent Certificate of the Freight Transport Industry and the Decision of Not Approving Tax Matters respectively according to the examination and approval opinions, and pass the prepared documents to the taxpayer. The confirmation certificate of the business tax accountant office of the cargo transportation industry, the decision not to approve tax matters, and the receipt of tax documents. 6 data archiving and collection sub-bureau will sort out and archive the data. Work flow for verification of enterprise income tax collection method (limited time)No. Work flow/link department/post standard format certificate 1 acceptance window of urban tax service hall accepts taxpayer's application for verification of enterprise income tax collection method:
1. If the information provided by the taxpayer on the verification of the enterprise income tax collection method is incomplete or does not conform to the statutory form, the acceptance window shall fill in the Notice of Supplementary Information and the Decision on Inadmissibility of Tax Matters on the spot, and inform the taxpayer of the materials that need to be supplemented or the reasons for inadmissibility and their rights according to law at one time, and return the application materials to the taxpayer.
2. If the approved data of enterprise income tax collection method provided by the taxpayer is complete and conforms to the statutory form, or the taxpayer submits all the corrected data as required, the acceptance window shall accept and issue the Notice of Tax Administrative Examination and Approval (which cannot be completed on the spot).
3. The acceptance window shall examine and approve the accepted enterprise income tax collection method within 3 working days, and push it to the management post of the management section of the urban management branch. Notice of supplementary information, decision on inadmissibility of tax matters, notice of tax administrative examination and approval matters (cannot be settled on the spot); Appraisal form for approved collection of enterprise income tax. 2. Review the management posts of the Management Section of Urban Management Branch. The management post of the urban management branch shall examine and approve the pushed enterprise income tax collection method, and push it to the post of chief of the audit business department of the urban management branch within 4 working days. 3. After the examination and approval of the chief of the audit business department of the urban management branch, the chief of the audit business department of the urban management branch shall sign the opinions on the pushed enterprise income tax collection method within 4 working days, and the examination and approval process is over. After the completion of the procedure, notify the taxpayer (document delivery) that the acceptance window of the urban tax service hall will deliver the Notice of Tax Matters and the Receipt of Tax Document Delivery to the taxpayer within 4 working days. Five copies of Notice of Tax Matters and Receipt of Service of Tax Documents. Data archiving The tax collection sub-bureau will sort out and archive the data. Work flow for verification of individual income tax collection method (limited time)No. Work flow/link department/post standard format certificate 1 acceptance window of urban tax service hall accepts taxpayer's application for verification of individual income tax collection method:
1. If the information provided by the taxpayer on the verification of the individual income tax collection method is incomplete or does not conform to the statutory form, the acceptance window shall fill in the Notice of Supplementary Information and the Decision on Inadmissibility of Tax Matters on the spot, and inform the taxpayer of the materials that need to be supplemented or the reasons for inadmissibility and their rights according to law at one time, and return the application materials to the taxpayer.
2. If the approved data of individual income tax collection method provided by the taxpayer are complete and conform to the statutory form, or the taxpayer submits all the corrected data as required, the acceptance window shall accept and issue the Notice of Tax Administrative Examination and Approval (which cannot be completed on the spot).
3. The acceptance window shall accept the personal income tax collection method within 3 working days and push it to the management post of the urban management branch. Notice of supplementary information, decision on inadmissibility of tax matters, notice of tax administrative examination and approval matters (cannot be settled on the spot); Personal income tax verification and collection appraisal form. 2. Review the management posts of the Management Section of Urban Management Branch. The management post of the management section of the urban management branch approved the pushed personal income tax collection method. After signing the opinion within 4 working days, he was promoted to the post of chief of the audit business section of the urban management branch. 3. After the examination and approval of the chief of the audit business section of the urban management branch, the chief of the audit business section of the urban management branch will sign the opinions on the pushed personal income tax collection method within 4 working days, and the examination and approval process will end. After the completion of the procedure, notify the taxpayer (document delivery) that the acceptance window of the urban tax service hall will deliver the Notice of Tax Matters and the Receipt of Tax Document Delivery to the taxpayer within 4 working days. Five copies of Notice of Tax Matters and Receipt of Service of Tax Documents. Data archiving The tax collection sub-bureau will sort out and archive the data. Work flow for approval of pre-tax deduction of assets loss (limited time)No. Work flow/link department/post work standard format certificate 1 Acceptance window of urban tax service hall accepts taxpayer's application for pre-tax deduction of assets loss:
1. If the pre-tax deduction information provided by the taxpayer is incomplete or does not conform to the statutory form, the acceptance window shall fill in the Notice of Supplementary Information and the Decision on Non-acceptance of Tax Matters on the spot, return the application materials to the taxpayer, and inform the taxpayer of the materials that need to be supplemented or the reasons for non-acceptance and their rights according to law at one time.
2. If the pre-tax deduction information provided by the taxpayer for the examination and approval of asset losses is complete and conforms to the statutory form, or the taxpayer submits all the corrected information as required, the acceptance window shall accept and issue a receipt for the acceptance of tax information.
3. The acceptance window shall, within 3 working days, push the pre-tax deduction of asset losses accepted for approval to the management post of the Management Section of the Urban Management Branch. Notice of supplementary information, decision of refusing tax matters, receipt of tax information acceptance, application for pre-tax deduction of asset losses (approval) 2. Investigate the pre-tax deduction of the approved asset loss pushed by the management post of the management section of the urban management branch, fill in the taxpayer pre-tax deduction questionnaire and the taxpayer pre-tax deduction index collection form within 3 working days, and then push it to the comprehensive post or section chief of the audit business section of the urban management branch. 3 Audit the comprehensive post or section chief post of the audit business department of the urban management branch or the comprehensive post or section chief post of the audit business department of the urban management branch to deduct the pre-tax loss of the approved assets, and then push it to the post of the county (branch) director within 3 working days. 4. After approving the post of the director of the county bureau (sub-bureau) and the post of the director of the county bureau (sub-bureau) to sign the opinions on the pre-tax deduction of the pushed approved asset losses within 3 working days, the approval process ends. 5 After the procedure is completed, notify the taxpayer (document delivery) that the acceptance window of the urban tax service hall will deliver the Notice of Approval of Pre-tax Deduction Project and the Receipt of Tax Document Delivery to the taxpayer within 3 working days. 6 copies of the Notice of Reply on Pre-tax Deduction Items and the Receipt of Tax Documents. The data archiving and collection sub-bureau will sort out and archive the data.