1, earnestly implement the tax agreement.
In accordance with the requirements of "Spring Breeze Facilitating Tax Action" and State Taxation Administration of The People's Republic of China's tax service standards, we will conscientiously implement the tax agreements and related explanatory documents signed by China, ensure the consistency of law enforcement in different regions, reduce the occurrence of tax-related disputes, cooperate with State Taxation Administration of The People's Republic of China to do a good job in the examination and approval and filing of non-residents enjoying the agreed treatment, and provide a good tax environment for cross-border taxpayers.
2. Strengthen bilateral consultation on tax-related disputes.
The relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Implementation Measures for Mutual Consultation Procedures of Tax Agreements (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.56) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Implementation Measures for Special Tax Adjustment (for Trial Implementation) (Guo Shui Fa [2009] No.2) shall be implemented.
Timely understand the tax-related demands and tax disputes of "brought in" and "going out" enterprises in China and countries along the "Belt and Road", actively publicize and explain the relevant provisions of tax treaties to enterprises, especially the provisions of mutual consultation procedures, promptly accept the applications for mutual consultation put forward by enterprises, and cooperate with State Taxation Administration of The People's Republic of China to complete relevant work.
3. Construction of National Tax Information Center
State Taxation Administration of The People's Republic of China will promote the pilot work of National Information Center to the tax authorities of all provinces in China before the end of July 2065438+2005. According to the unified deployment of State Taxation Administration of The People's Republic of China, the provincial tax authorities should do a good job in preliminary research, staffing and other preparatory work, actively carry out tax information collection, analysis and research in counterpart countries, and form a docking mechanism between provinces and countries as soon as possible.
4. Establish a "Belt and Road" tax service website.
Relying on State Taxation Administration of The People's Republic of China website, the website of "One Belt, One Road" tax service will be established before the end of June, 20 15. Starting from the fourth quarter, the national tax guides along the "Belt and Road" will be published by country, introducing the relevant national tax policies, reminding foreign investors of tax risks, and striving to be completed before the end of June, 20 16.
The "Belt and Road" tax service website should also publish China's tax policy interpretation and tax service guide to provide guidance for "imported" enterprises.
5. Deepen the publicity and guidance of foreign investment tax.
China's "going out" enterprises will be given special training and answering questions in stages to help enterprises use tax agreements to safeguard their rights and interests and prevent tax risks. According to the characteristics of tax policies and investment risks in different countries, special lectures on tax policies for foreign investment will be held for "going global" enterprises.
6, the establishment of 12366 tax service hotline seats.
Relying on the platform of tax consultation 12366, we will set up special posts before the end of June 20 15, strengthen the training of special post personnel, answer the policy consultation of "going out" enterprises and respond to service demands.
7. Play the role of middleman.
Reasonably guide intermediaries such as certified public accountants and certified tax agents to "go global", provide tax legal advice and other services for key investment countries, and strive to provide stable, timely and convenient professional services for "going global" enterprises.
8. Improve the management of overseas tax information declaration.
Do a good job in the management of overseas tax-related information declaration of enterprises, and urge enterprises to follow the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, 20 14 Edition) (State Taxation Administration of The People's Republic of China Announcement No.63, 20 14).
And the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Resident Enterprises' Declaration of Overseas Investment and Access to Information (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.38, 20 14), fulfilling the obligation to declare relevant tax-related information, providing guidance and convenience for enterprises to comply with and classify and summarize overseas tax information, and establishing special files of overseas tax information.
9, to carry out foreign investment tax analysis.
Relying on the existing collection and management data, further expand the third-party data, timely follow up the investment of enterprises in the region in countries along the Belt and Road, and understand the investment distribution characteristics, operation and tax payment.
From 20 15, the provincial tax authorities will compile the annual report on tax analysis of "going out" enterprises in the region and report it to State Taxation Administration of The People's Republic of China before the end of February of the following year.
10, exploring cross-border tax risk management
According to the changes in the international economic environment and the characteristics of foreign investment, we will study the characteristics of tax-related risks, explore the setting of risk monitoring indicators, gradually establish risk early warning mechanisms in different countries and regions, remind "going out" enterprises of tax risks, and accumulate tax risk management methods and experiences for overseas transactions.
Extended data
The significance of regulating the adjustment of special tax measures. The new enterprise income tax law and its implementation regulations specifically stipulate special tax adjustment clauses and establish the anti-tax avoidance system of enterprise income tax in China.
On the basis of summarizing and perfecting the original transfer pricing tax system and investigation practice, drawing lessons from the experience of international anti-tax avoidance legislation and combining with the practice of tax collection and management in China, this is a specific provision aimed at limiting and cracking down on various tax avoidance behaviors. This is the first comprehensive anti-tax avoidance legislation in China. Main considerations:
First, the needs of tax legal system construction. China's 200 1 revised Tax Administration Law has stipulated in principle the handling of related party transactions, which is far from meeting the requirements of the substantive law of enterprise income tax. It is also necessary to stipulate anti-tax avoidance measures such as tax treatment of related party transactions from the perspective of substantive law.
The new enterprise income tax law enriches and expands the anti-tax avoidance provisions of the tax administration law, and adds provisions such as cost sharing agreement, obligation to provide information, controlled foreign enterprises, weakening capital, general anti-tax avoidance provisions, additional interest, etc., which is a comprehensive norm against tax avoidance.
Second, we should refer to international practices and safeguard China's tax rights and interests. With the increasing opening of China's foreign economy, transnational economic exchanges have become increasingly frequent. If the legislation and management of anti-tax avoidance are not strengthened, the national tax rights and interests will be damaged.
In recent years, all countries pay close attention to the tax avoidance behavior of multinational corporations, and take measures from two aspects: perfecting anti-tax avoidance legislation and strengthening management to prevent domestic taxes from being transferred abroad and safeguard their tax rights and interests.
Baidu encyclopedia-special tax measures
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Implementing the "Belt and Road" Development Strategy and Doing a Good Job in Tax Service and Management