Recently, Guangzhou Free Trade Zone
, local tax service free trade zone conducts one of the leading new initiatives in China. Following the implementation of the first half for the new tax management “Handle first, then supervise", it has been in the first implementation of the" independent tax declaration ", since December 1, 2015. The taxpayers for newly registered need not to have tax (fee) confirmation, they can select by the tax (fee) while doing payment obligations. They should declare tax in accordance with the provisions of the tax period. These measures: tax (fee) species independent selection, tax declaration and establishing error correction mechanism and strengthening post supervision highlight the autonomy of the taxpayers to declare taxes and help to realize the goal of “decentralization, combination of management and control, and optimization of service”
First, implement decentralization, achieve autonomy of declaration of tax"
(1) Give the right and responsibility back to the taxpayer. "Tax (fee) species independently selected". There is no taxes(Fees) identification (other than income taxes) to all newly registered taxpayers, the taxpayer chooses the relevant tax(fee) independently in the tax payment obligations and declare tax in accordance with the provisions of the tax period. In this way, taxpayers no longer need to be identified by tax authorities, they can independently assess, correctly fulfill the declaration of tax obligations. Right and responsibility can be truly given back to taxpayers in this way.
(2) The government brings about burden reduction of both taxation and tax payment. It implements the "tax declaration", cancels unit taxpayers' business tax and its additional taxes and fees with zero total revenue, cancels additional tax on value added tax and consumption tax, cancels zero declaration of stamp duty and land value added tax related tax (fee). When taxpayers have no actual tax liability value-added tax and consumption tax, there is no need for zero declaration of the relevant tax (Fees) for the implementation of "tax declaration". The determination of the non-normal households is not based on the report of the tax or fee. This can reduce the taxpayer's tax cost and reduce the workload of the tax authorities.
(3) Strengthen risk prevention. The error correction mechanism includes consulting, error correction, intelligent error correction and data correction. By being provided services such as propaganda, consultation and automatic prompting to the taxpayer, the taxpayer can be guided to choose the tax categories, tax items and declaration period in line with the actual business. Through the establishment of a sound risk management system, improvement of risk control capability, people can find and correct errors or omissions, promote taxpayers to consciously improve tax compliance, which is conducive to the tax authorities to prevent law enforcement risk.
Second, break the bar frame constraints, make operation mode "intelligent"
(1) Break through the current institutional constraints. In accordance with the current provisions, even the taxpayer does not have tax liability during the tax period should also have zero declaration. After the implementation of the "independent tax declaration", the government abolish the tax (fee), allow taxpayers to select tax (fee) independently, according to the actual business situation; When the taxpayer had no tax liability, they need not to carry out zero declaration of "relevant tax declaration" (Fees). When tax liability occurs, tax returns should be declared in accordance with the prescribed tax period, which creates greater autonomy for taxpayers to fulfill their duty of paying taxes.
(2) Break through the system operation limit. According to the demand optimization and upgrade system, the function of "autonomous tax declaration" and "system automatic prompt" is added. Improve the electronic tax service hall system function, the taxpayers sign in "voluntary tax declaration" login interface, the system will prompt to guide taxpayers choose taxes, taxable items, reporting an etc. automatically. The online invoice system and electronic tax service hall are associated to remind of the amount of invoice and whether to declare or not. At the same time, add the tax articulation check tips, such as business tax and additional tax, rental housing business tax and property tax (from the rent), to prevent an omission phenomenon of a declaration or the same period of reporting.
(3) Break through the bottleneck of information sharing. Apply "big data" management mode, in accordance with the "regulation" work, promote the "Internet plus information sharing action. By the following ways: the financial data analysis, data comparison, local tax information exchange and the utilization of other third-party data, the government can explore taxpayer doubts, timely detect and correct errors or omissions. The government can have effective control of tax sources with the lowest possible cost.
Third, adapt to the situation, make the tax service achieve "facilitation"
(1) Adapt to the new requirements of the reform of commercial registration system. After the commercial registration system reform, the tax authority business sector is no longer approved business scope, the tax authorities can’t make the business scope identified by business registration as tax (fee) source, the current tax (fee) model has been difficult to adapt to. After the implementation of self-tax declaration, taxpayers can select (fee) tax, declare dutiable goods and correct the mistakes. The government can focus on strengthening the follow-up management. It is an effective solution to the commercial registration system after the reform of tax management services, and can promote the implementation of the objective that enterprise registration “wide access strict supervision”.
(2) Adapt to the new normal of free trade zone: attract investment, agglomeration effect. Since FTA construction, the enterprises of "First ascend as soon as possible", seize the new chance" and "registered name" increased significantly, some taxpayers who registered for a period of time without actual business still need to declare zero. It not only takes a lot of time and energy, and easy to make illegal records because of overdue declaration, which affects the taxpayer credit. The implementation of the "independent tax declaration", relying on the autonomy and intelligence, can effectively solve the problems that plagued the taxpayers and excessive reliance on the tax authorities, and can reduce the workload of the tax authorities. It also can meet the requirements of internationalization, legalization and market fee trade construction.
(3) Adapt to the new demand of taxpayer’s personalized tax counseling. With the construction of "free trade zone" version of the taxpayer school, recording "experience" training small video and web sites, micro-blog, WeChat announcement and other ways, respectively, strengthen counseling. Making “entry type” and “menu type” publicity guidelines, strengthen propaganda through online and offline. Try our best to meet the personalized needs of taxpayers, the tax autonomy of intelligent correction.