Beijing Improves Business Climate through Taxpayer Facilitation and Other Services
In order to further optimize the business climate in the city, constantly stimulate market vitality and social creativity, deepen the reform to streamline administration, delegate power, innovate in regulation and improve government services, and continue to facilitate corporate taxpayers and payment of social insurance and housing provident funds, Beijing Municipal Bureau of Finance, State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau, and Beijing Municipal Housing Provident Fund Management Center jointly formulated the Work Measures on Enhancing Taxpayer Facilitation and Other Services to Optimize the Business Climate . (Jingcaishui〔2018〕No. 567, hereinafter referred to as the Work Measures.)
In 2018, Premier Li Keqiang pointed out in the government work report that to optimize the business climate is to liberate the productive forces and increase productivity. It is necessary to break the barriers, further motivate market players and better facilitate the people. In accordance with the requirements of the CPC Beijing Municipal Committee and the Beijing Municipal Government regarding taking the lead in optimizing the business climate, Beijing Municipal Bureau of Finance, together with State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau and Beijing Municipal Housing Provident Fund Management Center, formulated 25 specific measures in four areas. With an aim to meeting international standards, reducing corporate burden, streamlining taxation procedures and optimizing services, we are committed to shaping a better business climate for taxpayers in Beijing.
II. Main Content
25 specific measures have been outlined in the Work Measures, which mainly focus on reducing corporate tax burden and further facilitating businesses in early-stage tax preparation, taxation procedures, and payment of taxes and fees.
First, reduce corporate “tax burden”. In accordance with the central government’s plan, we have fully implemented policies to reduce taxes and fees, such as streamline and merge value-added taxes (VAT), expand the scope of small and micro enterprises, and advance tax incentive schemes for pilot areas, so as to derive more benefits from the reform.
Second, further facilitate “tax preparation”. We have introduced a new 24/7 intelligent consulting service, built a multi-dimensional system both online and offline to increase awareness and disseminate knowledge of tax preparation, applied online invoice application, expanded the scope of invoices for verification cancellation, and strengthened tax-related information sharing.
Third, streamline taxation procedures. We have put in place an appointment-based taxation mechanism offering a full range of services at different time slots. Taxes can be paid to any tax authorities of the taxpayer’s choice across the city. Tax-related matters can be completed within the same day of registration for new businesses. We have introduced a list of taxation services that require “one visit at most” or “no visit at all”. We are now advancing e-taxation by going paperless in taxation services, with the adoption of all-in-one forms for VAT, online pre-review for the trading of existing properties, and scope expansion for online corrections of tax declaration. We have also shortened the time needed to process housing provident fund applications thanks to the Internet.
Fourth, further facilitate tax- and fee-payers. We have diversified payment methods for taxes and fees with online banking, mobile terminals, among others. We have adopted online services for export rebates, and multiple online and offline channels for social insurance contributions and housing provident funds.
III. Policy Effect
First, centering on tax- and fee-payers, we have integrated and harmonized policies and measures of multiple authorities for the ease of understanding. In view of the fact that the overwhelming majority of businesses pay taxes, social insurance contributions and housing provident funds at the same time, Beijing Municipal Bureau of Finance, State Administration of Taxation Beijing Municipal Office, Beijing Local Taxation Bureau, Beijing Municipal Human Resources and Social Security Bureau and Beijing Municipal Housing Provident Fund Management Center formulated the Work Measures to integrate and present as a whole key measures that are being implemented. We will roll out supporting measures such as lists for “one visit at most” that specify taxation details, with an aim to improving and optimizing policies constantly. At the same time, related authorities will continue to use the Internet, WeChat, mobile terminals, service hotlines and other channels to create a platform for policy interpretation so that businesses can consult information and follow policies anytime and anywhere.
Second, optimize procedures and reduce the time needed to process taxes and fees. Through the implementation of an appointment-based taxation mechanism that offers a full range of services at different time slots, taxpayers can make appointments in a variety of ways, such as the online taxation service hall and WeChat. To shorten taxpayer queue on site, we are expanding the coverage of on-line services through e-taxation, online pre-review for trading of existing properties, better taxation platforms for income tax payment of natural persons, and online stamp tax declaration, etc.
Third, share information and streamline taxation paperwork. We have reduced the burden of businesses in filling in forms by implementing the all-in-one form for VAT declaration and automatically generating declaration information based on the existing data of tax authorities. By strengthening information sharing with industry and commerce authorities, we have streamlined declaration for corporate housing provident fund registration and account-opening, with the original six forms replaced by one application form.
Fourth, diversify channels to provide accessible and efficient services. We have made more than 300 taxation services accessible across the city so that taxpayers can pay taxes near where they live or work. We have further promoted on-line application for and express delivery of invoices as well as the mail service for special VAT invoices so that taxpayers don’t have to go outdoors to access tax services. We have adopted a variety of online social insurance payment methods so that the insured can authorize 16 partner banks for agreement-based deductions or pay contributions by themselves via online banking.