In the past two years, with the goal of establishing and improving the local tax system, deepening the reform of the administrative examination and approval system as the "first move" and comprehensively deepening the reform of the collection and management system as the "breakthrough point", and constantly improving the ability of tax governance, Chongqing's national tax and local tax reform has entered the "fast lane" and the 62 reform tasks set by the central government have been fully implemented.
In the process of deepening the reform of administrative examination and approval system, Chongqing local tax takes standardized management as a breakthrough, comprehensively implements decentralization, cleans up policy documents, and establishes a scientific and strict tax collection and management system. Abolish 59 tax regulatory documents that do not meet the needs of development; Clean up the examination and approval authority, adjust all tax reduction and exemption and qualification confirmation items from prior examination and approval to post-filing management, and only retain four tax administrative licensing items; Simplify the management level and cancel seven approval rights such as property tax; Simplify data submission, taxpayers who have passed tax identity certification are exempt from reporting financial statements and tax returns, and they do not need to provide a copy of tax registration certificate for tax-related matters; Fully implement the integration reform of "three certificates in one, one photo and one yard" and "two certificates in one" for 680,000 commercial entities.
A scientific and strict tax collection and management system has been established. Chongqing local tax filing matters were all delegated to the district and county tax bureaus for implementation, and item 173 was moved forward by the authorities to the "one window" of the tax service hall for acceptance according to the application matters. Set up professional risk management institutions in urban areas to coordinate the scanning, pushing, verification and investigation of tax risks, and effectively improve the quality and efficiency of risk management. Unify the scale of tax law enforcement. We will implement the system of tax law enforcement power list and responsibility list, standardize the implementation benchmarks of 53 tax violations in 7 categories, and ensure that law enforcement has a ruler and punishment has a strength. The implementation of the publicity system of administrative law enforcement, the record system of the whole process of law enforcement and the legality review system of major law enforcement decisions has opened up a "new model" of sunny law enforcement and made tax law enforcement show fairness and justice.
Established a modern tax system. Chongqing tax authorities have established a tax-related information sharing mechanism, joined 38 tax-related information exchange departments, including the National Development and Reform Commission, industry and commerce, and finance, clarified the 105 tax-related information sharing management list, and implemented specific exchange paths, so that "big data" can provide support for tax work.
From "Intelligent Tax Office" to "Electronic Tax Bureau", and then to taxpayer information "once submitted and used many times", Chongqing local tax relies on electronic collection and management files to realize the sharing of electronic files submitted by taxpayers in the whole city, solve the problem of cross-regional collection and management, reduce taxpayers' repeated submission of information, make full use of informatization to realize "more data runs online and taxpayers run less on the road", and establish a convenient and efficient tax service system.
On 20 17, 1 1, Chongqing Local Taxation Bureau launched an online audit platform for electronic tax bureaus, where taxpayers can handle tax-related matters, integrating basic information collection, tax preference filing, tax administrative licensing and other matters, electronic document transmission, time limit process inquiry, taxpayer reminder and other functions, reducing taxpayers' burden, improving tax efficiency and enhancing taxpayers' sense of acquisition and satisfaction.
Taking the tax reform of stock house transaction as an example, the online tax declaration system of stock house transaction has been successfully developed, which has achieved the effect of "integration" such as transaction declaration, price evaluation, tax calculation and reduction judgment. Through online and offline collaboration, the elements of the tax process have been reorganized. The average time for handling business at the front desk has been greatly reduced from 20 minutes to 5 to 7 minutes, and the average waiting time of taxpayers has been shortened from 1 hour to 65438+.
Relying on the "Golden Three Tax System" and the Internet, Chongqing tax authorities have actively solved many problems such as credit and financing for local enterprises, promoted tax collection by industry, fundamentally cultivated the tax base, expanded the tax source and promoted Chongqing's economic development.
Chongqing local tax will include taxpayers such as legal representatives of enterprises and natural person shareholders in the scope of credit evaluation, and initially establish a natural person tax credit management system and corresponding big data. In 20 16, credit evaluation was conducted on18,000 taxpayers, and 26 10 taxpayers were rated as A-level taxpayers, exposing 29 "blacklists" of tax violations, and successfully recovering more than 20 million yuan in taxes.
In view of the difficulty, expensiveness and slowness of financing for some enterprises, Chongqing State Taxation Bureau and Local Taxation Bureau set up a "Chongqing tax-bank interactive service platform", promoted the services of "mutual recognition of credit information and interaction between banks and taxes", launched financing products such as "tax-easy loan", and gave priority to providing unsecured credit loans for trustworthy enterprises.
Zhicheng machinery co., ltd is a new manufacturing company. In the tax credit rating, the company has always been an A-level taxpayer, which has established a good reputation for the enterprise. Bank-tax cooperation has created a smooth financing channel for the expansion and reproduction of enterprises. At present, the bank's credit line is 654.38+08 billion yuan.
Up to now, the Chongqing Local Taxation "Silver-Tax Interaction" project has issued loans totaling 5.329 billion yuan, benefiting 8,782 enterprises. Taxpayers cherish tax credit more, and their tax compliance is constantly improving.
For enterprises with good credit, Chongqing local tax will "take a ride" at a critical moment. Huasen Pharmaceutical Company has reformed its shareholding system and applied for listing and issuing shares. However, because individual shareholders will involve huge personal income tax when converting undistributed profits into shares, they can't afford it when the share reform. After understanding the situation, Rongchang District Local Taxation Bureau convened relevant departments to discuss in time, and finally approved its individual shareholders to pay individual income tax in installments within five years, so that the company's listing could proceed smoothly.