According to the relevant person in charge of the Science and Technology Department of the State Administration of Taxation, going out to operate tax management is a basic system of current tax collection and management, and it is a statutory matter stipulated in the detailed rules for the implementation of the tax collection and management law and the provisional regulations on value-added tax. As the basis for defining the management authority and connecting the management responsibilities of taxpayers' competent tax authorities and local competent tax authorities, the Certificate of Tax Administration for Outgoing Business Activities (hereinafter referred to as the Certificate) plays an important role in maintaining the current principle of territorial storage of tax revenue and preventing tax evasion and repeated collection. This time, the management system and handling process of certificates have been optimized from the following aspects:
-narrowing the scope of distribution. Compared with the original "Certificate", the "Opinions" give provincial tax authorities greater autonomy, that is, taxpayers operating across provinces should issue a "Certificate" in accordance with the current regulations of State Taxation Administration of The People's Republic of China; If a taxpayer operates across counties (cities) in the province, whether to issue a "certificate" shall be determined by the provincial tax authorities.
-Extension of validity. The original certificate is valid for 180 days. In view of the fact that the actual construction period of the construction and installation taxpayer exceeds 180 days, in order to prevent repeated issuance of certificates, the Opinions stipulate that the validity period of certificates generally does not exceed 180 days, but the construction and installation taxpayer's contract period exceeds 180 days, which can be exempted from the above situation.
Simplify the procedure of submitting information. The first is to reduce the provision of supporting materials. Taxpayers who pay taxes in real names may be exempted from providing tax registration certificates when issuing or applying for inspection. The second is to narrow the scope of data submission. According to the national tax collection and management regulations, taxpayers are required to provide an explanation of their business activities when issuing, but the Opinions limit the information provided to construction and installation taxpayers who have no contract or incomplete contract contents, thus reducing the burden of taxpayers' data submission.
-Realizing information management. For cross-county (city) operations in the province that need to issue certificates, the tax authorities should take the initiative to accept taxpayers' online applications through the online tax service hall, issue electronic certificates for them, and timely push relevant information to the tax authorities in the place of operation through the network. At the same time, explore the cancellation of electronic paper printing and inspection registration of the certificate in the business premises.
-Simplify the process. The first is to cancel the 30-day certificate inspection period. If the original provisions fail to go through the inspection and registration within 30 days from the date of issuance of the certificate, the certificate held by the taxpayer shall be invalid, and the taxpayer shall apply to the tax authorities for a replacement. The Opinions no longer require reopening after more than 30 days. The second is to implement instant settlement. If the taxpayer's information is complete and conforms to the statutory form, the tax authorities shall issue a certificate immediately.
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