Recently, the state administration of taxation issued the notice on deepening the reform of "delegating, administrating and serving" to make greater efforts to promote the optimization of tax cancellation procedures (tax chief issue [2019] no. 64) (hereinafter referred to as the notice). The interpretation is as follows:
I. background of the promulgation of the notice?
In September 2018, according to enterprises "cancellation" problem, administration of taxation issued the "on further optimization for enterprise tax write-off application notice (tax total hair [2018] no. 149, hereinafter referred to as the" 149 "), to implement clear tax exemption procedure, namely do service, launch "commitment" for lack of innovation, simplify the data and process. Since the implementation of these measures, enterprises have significantly accelerated their tax cancellation procedures, and taxpayers' sense of gain has been further enhanced. In order to further optimize the business environment and adapt to the new situation, the state administration of taxation has issued this circular to further optimize the procedures for the cancellation of enterprises.
Ii. What is the relationship between notice and article 149?
Based on the framework stipulated in document no. 149, the notice has refined, supplemented and improved some of its contents, mainly introducing measures to optimize the tax cancellation of enterprises from three aspects: expanding the scope of immediate operation, simplifying the business handling process before tax cancellation, and reducing the submission of documents. Therefore, local tax authorities need to combine these two documents and implement them together to guide taxpayers to handle tax cancellation business.
Iii. How to handle tax cancellation for taxpayers who have not handled tax-related matters if they need to obtain tax clearance documents?
According to article 1 of article 149, taxpayers who have not handled tax-related matters may directly apply to the market regulatory authorities for simple cancellation of registration if they meet the conditions of simple cancellation by the market regulatory authorities, and are exempted from tax clearance certificate by the tax authorities. In practice, some taxpayers who have not dealt with tax-related matters take the initiative to tax authorities for tax clearance and ask for tax clearance documents. In order to further optimize tax services and respond to taxpayers' demands, the notice stipulates that such taxpayers who voluntarily go to the tax authorities for tax clearance shall immediately issue tax clearance documents. Specific practice is, taxpayer holds the business license that loads code of uniform society credit to register the tax authority to deal with, tax authority issues clear tax document instantly.
How to handle tax cancellation for taxpayers who have handled tax-related matters but have not received invoices?
It is to the taxpayer that does not owe duty (fine for delaying payment) and fine, data are complete, tax authority issues clear duty document instantly.
Second, no tax arrears (late fees) and fines, data is not neat (including not completed items required to submit data is not neat), can adopt the "commitment system" tolerance to deal with. For example, taxpayers need to submit the financial statements, tax return data, how tax refund tax more information to be submitted, if the taxpayer cannot provide these data but need clear tax documents, can promise first, instant clear tax documents issued by the tax authority, the taxpayer shall be in accordance with the commitment of time filling materials and transferred to the relevant matters. If the taxpayer fails to fulfill his/her promise, according to article 149, the tax authorities will bring his/her legal representative and financial person in charge into the tax credit class D management.
Third, taxpayers who meet the simple cancellation conditions of the market supervision department can also apply for simple cancellation registration directly to the market supervision department according to the provisions of no. 149 document, and are exempted from tax clearance certificate to the tax authorities.
How to handle tax cancellation for taxpayers who have handled tax-related matters and received invoices?
The tax cancellation for such taxpayers is still implemented according to the existing regulations. Among them, taxpayers who meet the requirements specified in article 2 of article 149 can enjoy the service of tax cancellation immediately.
How to deal with tax cancellation for taxpayers who go bankrupt according to law?
Such taxpayers may apply to the tax authorities for tax cancellation on the strength of the order of ending bankruptcy procedure issued by the people's court, and the tax authorities shall immediately issue the tax clearance document. Tax authorities shall cancel the outstanding tax owed by taxpayers according to relevant regulations.
7. How can tax authorities simplify the procedures for reapplying for cancellation of abnormal management status of taxpayers to be cancelled?
In order to improve the efficiency of tax administration, the circular has added provisions on batch zero declaration for taxpayers who do not carry out production and business activities during abnormal conditions and have no relevant tax payment obligations. Specific practice is, tax authorities print "batch zero declaration confirmation form", taxpayer confirmation, the corresponding tariff (fee) for batch zero declaration processing. The specific types of customs duties (fees) involved in batch zero declaration include: monthly (quarterly) pre-payment declaration of enterprise income tax, value-added tax and consumption tax and related additional taxes (fees).
How to terminate the "agreement of entrustment and deduction" before the taxpayer handles the tax cancellation?
Before the tax cancellation, the taxpayer need not apply to the tax authority to terminate the "agreement on entrusted deduction". After the tax authority completes the tax cancellation, the system will automatically terminate the "agreement on entrusted deduction".
Ix. What information has been reduced in the notice?
The circular further simplifies the reporting requirements for relevant documents and materials for taxpayers who have implemented real-name tax treatment, including:
1. Original (duplicate) copy of tax registration certificate, original (duplicate) copy of temporary tax registration certificate and invoice requisition book.
2. The original decision of the market supervision and administration department to revoke the business license (the original printing).
3. The original (photocopy) of the approval document or board resolution of the superior competent department.
4. Original (photocopy) of project completion certificate, acceptance certificate and other relevant documents.
10. When did the notice come into effect?
The circular goes into effect on July 1, 2019.