1、 Background of the announcement
In order to further promote the reform of "deregulation, regulation and service", continue to optimize the business environment of taxation in our city, promote the facilitation of tax handling, and effectively reduce the cost of taxpayers' tax handling, the Beijing Municipal Taxation Bureau of the State Administration of Taxation has prepared the List of Tax Matters "Run at Most Once" (hereinafter referred to as the "List"). It is a positive measure taken by the Beijing Municipal Taxation Bureau of the State Administration of Taxation to implement the reform of the State Administration of Taxation in deepening "deregulation, management and service" and optimizing the business environment to provide taxpayers with "one trip at most" services for tax related matters, and a solemn commitment to the vast number of taxpayers.
2、 Basis of announcement
The State Administration of Taxation has issued the Several Opinions on Further Deepening the Reform of the Tax System to Optimize the Tax Environment (SZF [2017] No. 101), and the preparation of the List is one of the measures to optimize tax services. In February 2018, the State Administration of Taxation issued the Announcement on Issuing the List of Tax Matters "Running at Most Once" (No. 12 Announcement of the State Administration of Taxation in 2018), requiring provincial tax authorities to form a list of local tax matters "running at most once" on the basis of the List of the State Administration of Taxation and announce it to the public for implementation.
3、 The specific content of "running at most once" in tax matters
"One time at most" for tax matters refers to the scope of the taxpayer's handling of the List
On the premise that the information is complete and meets the legal acceptance conditions, you only need to go to the tax authority once at most. If the taxpayer's tax affairs do not meet the statutory acceptance conditions, or the materials submitted are incomplete, "one trip at most" is not applicable. The List includes 119 items in five categories: report, invoice, declaration, filing and certification.
4、 The Beijing Municipal Taxation Bureau of the State Administration of Taxation will launch the tax affairs of "running at most once" in batches
The Beijing Municipal Taxation Bureau of the State Administration of Taxation will continue to promote the work of optimizing the tax business environment, timely introduce measures to facilitate tax handling, announce new items in batches and timely adjust the List according to policy and business changes, and publish it on the official website of the Beijing Municipal Taxation Bureau of the State Administration of Taxation.