The relevant person in charge of the Science and Technology Department of the State Administration of Taxation introduced that 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 between the taxpayer's competent tax authorities and the 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 procedures of the Certificate have been optimized from the following aspects:
-reduce the scope of issuance. Compared with the original "Certificate", the "Opinions" give the provincial tax authorities greater autonomy, that is, if taxpayers operate across provinces, they should issue the "Certificate" according to the current regulations of the State Administration of Taxation; If a taxpayer operates across counties (cities) in the province, whether to issue a "certificate" shall be determined by the provincial tax authorities.
-extend the validity period. The validity period of the original Certificate is 180 days. In view of the fact that the actual project duration of construction and installation taxpayers exceeds 180 days, in order to prevent the Certificate from being issued repeatedly, the Opinions stipulate that the validity period of the Certificate generally does not exceed 180 days, but the contract period of construction and installation taxpayers exceeds/kloc-0.
-streamlining the submission of information. The first is to reduce the provision of proof materials. Taxpayers who practice real-name taxation 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 explanations of their business activities when issuing them, 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 a Certificate, the tax authorities should actively 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 "certificate" paper printing and inspection registration at the place of business.
-simplify the handling process. The first is to abolish the 30-day limit for the inspection of the Certificate. If the original provisions fail to apply for inspection registration within 30 days from the date of issuance of the Certificate, the certificate held will be invalid and the taxpayer needs to apply to the tax authorities for re-issuance. The "Opinions" no longer require reopening after more than 30 days. The second is to implement immediate settlement. If the taxpayer's information is complete and conforms to the statutory form, the tax authorities shall immediately issue a Certificate.
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