**There are more than 200 typical cases of tax-related violations.
Time is without a trace, and words are sound.
Relying on third-party agency inquiries, in 2023, the tax hot words disseminated on the WeChat public platform, Weibo, online news, forums and blogs and other online channels will be ranked according to the popularity index, and the eight tax hot words such as the continuation of the optimized and improved preferential tax policies, the additional deduction of R&D expenses, the "Fengqiao-style" tax office, and the "tax road" will rank in the forefront of popularity. Every tax buzzword condenses a key slice of the past year's tax work and records the annual "expression" of tax reform and development.
Hot word 1: Continue to optimize and improve preferential tax policies
The 2023 ** work report points out that the preferential tax policies will be improved, and the current tax reduction and fee reduction, tax refund and tax deferrals and other measures will be continued and optimized.
The executive meeting held on March 24, 2023 clarified the continuation and optimization of some phased preferential tax policies, mainly including: reducing the annual taxable income of small and micro enterprises and individual industrial and commercial households not exceeding 1 million yuan, and reducing the unemployment and work-related injury insurance rates, which will be extended to the end of 2024;By the end of 2023, we will continue to implement a zero tax rate on coal imports, halve the urban land use tax policy for bulk commodity storage land for logistics enterprises, and reduce the employment security fund for the disabled, which will be extended until the end of 2027.
After that, the continuation of the implementation of the annual one-time bonus individual income tax policy, the continuation of the implementation of the value-added tax policy to support the development of cultural enterprises and so on were released one after another. According to the Compilation of Extended, Optimized and Improved Tax and Fee Preferential Policies (2023 Edition) issued by the State Administration of Taxation, as of the end of October 2023, a total of 70 extended, optimized and improved preferential tax policies were issued that year.
Shi Zhengwen, director of the Research Center for Finance and Taxation Law at China University of Political Science and Law, said: "The introduction of the policy is very timely, with both long-term institutional policies and phased policies for bailouts, with distinctive characteristics of pertinence and precision. ”
As a firm executor of decision-making and deployment and a direct service provider for thousands of business entities, the tax department quickly issued supporting collection and management documents, quickly refined the caliber of policy implementation, rapidly upgraded the tax collection and management information system, quickly optimized the operation and management functions, and quickly carried out policy push guidance. At the same time, relying on the 2023 "Spring Breeze Action to Facilitate Taxation for the People", a number of facilitation tax payment measures will be launched specifically for the implementation of preferential tax policies.
The latest data shows that from January to November 2023, there will be 18,125 new tax reductions and fee reductions and tax refunds and deferrals across the country0.9 billion yuan.
Hot word 2: R & D expenses are deducted
Innovation is the first driving force to lead development.
As an important policy to support scientific and technological research and development and independent innovation of enterprises, the additional deduction of R&D expenses will usher in a "heavy" upgrade in 2023. In March 2023, the executive meeting made it clear that the additional deduction ratio of R&D expenses of eligible enterprises will be uniformly increased from 75% to 100%, and it will be implemented as an institutional arrangement for a long time. At the same time, the new July prepayment declaration period allows enterprises to cash out policy dividends early and have more adequate cash flow.
Industry experts said that the long-term implementation of the R&D expense plus deduction policy as an institutional arrangement, and by increasing the time point of policy enjoyment, so that enterprises can obtain policy benefits in advance, is of far-reaching significance for promoting enterprises to increase R&D investment, solve the "stuck neck" technical problems, and carry out continuous innovation.
In order to ensure that this "far-reaching" policy is implemented quickly, accurately, and steadily, the tax department has introduced a series of new and practical measures to facilitate the enjoyment of the policy and strengthen risk supervision. For example, through big data, we can accurately identify enterprises that may enjoy this policy, and explore the implementation of the "list system" management of preferential subjectsGreatly simplify and optimize the style of R&D expense auxiliary accounts, and greatly simplify the auxiliary account filling items, and strive to reduce the burden of enterprise declaration;Focus on the characteristics of the implementation of the policy of additional deduction of R&D expenses, improve the risk and doubt index system for policy implementation, and regularly carry out full-process risk scanning.
In the first three quarters of 2023, there will be a total of 4030,000 enterprises enjoy the policy of additional deduction of R&D expenses in advance, which effectively enhances the confidence of R&D investment and enhances the innovation ability of enterprises. According to the National Innovation Index Report 2022-2023, in 2023, China's comprehensive ranking in the National Innovation Index ranked 10th in the world, up three places from the previous period, and it is the only developing country to enter the top 15.
Hot word three: "policy looking for people".
In 2023, the State Administration of Taxation will formulate and issue the "Optimization and Upgrading Plan for Precise Push of Tax and Fee Policies" and "Work Specification for Precise Push of Tax and Fee Policies (Trial)", and establish a five-level linkage work operation mechanism of "overall planning of the General Administration - main responsibility of the provincial bureau - refinement of the municipal bureau - supplement of the county bureau - sub-bureau support", which gives a sharper and more accurate "tentacles" to the "policy to find people".
Focusing on "who will push and where to push", the tax department has taken the initiative to crack the mechanism, take the initiative to optimize from the path, take the initiative to match from the position, clarify the responsibility positioning, and establish a precise push channel based on the electronic tax bureau, the interactive platform for tax collection, SMS, etc., supplemented by various grid services such as WeChat group of tax enterprises, DingTalk group of tax enterprises, and visual Q&A.
Focusing on "what to push and how to push", the tax department subdivides the focus of push content according to different industries, regions, enterprise types, personnel identities, etc., relying on tax big data. At the same time, combined with the three links before, during and after the office, the push products are produced from multiple dimensions and differentiated push is implemented.
Focusing on "accurate and effective pushing", the tax department comprehensively adopts the methods of prior notification, in-process reminder and post-event follow-up to carry out the "online + offline" whole-process progressive push, continuously improve the "accuracy" and "accuracy" of finding, and help every eligible taxpayer and payer enjoy the policy dividend as much as possible and enhance the "validity" of policy implementation.
According to incomplete statistics, since August 2023, the tax department has achieved more than 500 million precise policy pushes in batches, helping all kinds of business entities to travel lightly.
Hot word four: "Fengqiao-style" tax office
2023 is the 60th anniversary of Comrade ***'s instruction to learn and promote the "Fengqiao Experience" and the 20th anniversary of the General Secretary's instruction to adhere to and innovate the "Fengqiao Experience".
In the promotion of the tax system.
In the process of the first and second batches of theme education, the Party Committee of the State Administration of Taxation has always adhered to the party's mass line, always adhered to and developed the "Fengqiao experience" in the new era, and made every effort to build a "Fengqiao-style" tax office in the new era in the national taxation system that integrates tax law publicity, problem collection, conflict mediation, legal relief, rights and interests protection, risk prevention and control, etc., and strives to "keep small things out of the office, big things out of the county (district), and resolve contradictions and disputes on the spot".
Wang Bintong, deputy dean of the Fengqiao Experience and Social Governance Research Institute of Northwest University of Political Science and Law, said that the establishment of the "Fengqiao-style" tax office reflects the action consciousness of the tax system to adhere to the development of the "Fengqiao experience" in the new era, opens up a new field and new brand created with the characteristics of "Fengqiao", tells the "Fengqiao" story of the tax system, and contributes wisdom and strength to the development and improvement of the "Chinese plan" for the modernization of grassroots social governance.
In Zhejiang, the birthplace of the "Fengqiao Experience", the tax department has carried out the construction of "Fengqiao-style" tax offices (sub-bureaus and tax service halls) in the new era, and the first batch of 29 tax offices have been named and awarded, becoming the most complete overall construction mechanism in Zhejiang in addition to the political and legal system.
In Sichuan, the tax department has successfully established 235 "Fengqiao-style" tax offices (branch offices, tax service halls).
Create a new era of "maple bridge" tax office, "maple" view is unique here.
Hot word 5: special additional deduction standard for individual income tax
On August 31, 2023, ** issued the "Notice on Raising the Special Additional Deduction Standards for Individual Income Tax", deciding to increase the special additional deduction standards for infant care and children's education under the age of 3 from 1,000 yuan to 2,000 yuan per month for each infant (child), and from 2,000 yuan to 3,000 yuan per month for supporting the elderly.
Li Linmu, dean of the School of Finance and Taxation of Guangdong University of Finance and Economics, said that raising the three special additional deduction standards for individual income tax, on the one hand, means that the burden of individual income tax is reduced, and the disposable income of individuals is increased, which is conducive to expanding consumptionOn the other hand, these preferential policies further reduce the burden of expenditure on families, especially low- and middle-income families, in giving birth, raising and supporting the elderly, which is conducive to encouraging childbirth and supporting the elderly.
The tax department attaches great importance to the implementation of this policy, and works "fast", "provincial" and "wide", so that more taxpayers can understand and enjoy this policy.
On the same day that the notice was issued, the State Administration of Taxation and the Ministry of Finance issued answers to relevant questions. At the same time, the State Administration of Taxation has specially formulated and issued the Announcement on Implementing the Policy of Raising the Special Additional Deduction Standards for Individual Income Tax, clarifying the specific policy provisions and operating measures. In the evening, the tax department upgraded the tax collection and management information system overnight, so that taxpayers can enjoy the policy in accordance with the new standards in a timely manner.
From September 2023, the information system will automatically calculate the individual income tax payable according to the increased special additional deduction standard, and the overpaid tax can be automatically deducted from the tax payable in the subsequent months of the current year.
Hot word six: "Spring Breeze Action to Facilitate Taxation for the People".
2023 is the tenth consecutive year that the State Administration of Taxation has launched the "Spring Breeze Action to Facilitate Taxation for the People". Focusing on solving the most direct and realistic needs and expectations of taxpayers and payers, the tax department has launched a nationwide demand collection activity for millions of taxpayers and payers.**122390,000 valid questionnaires.
On this basis, the tax department has launched 109 new measures to improve tax payment services in five batches.
In terms of responding to appeals, a total of 16 measures have been launched, such as "going through the process and listening to suggestions", and through the combination of "online + offline", we can timely and accurately understand the urgency and sorrow of taxpayers and payers.
In terms of intelligent tax handling, we will further optimize the functions of the electronic tax bureau, continue to optimize the declaration and pre-filling services for value-added tax, enterprise income tax, individual income tax and other taxes, and expand the scope and channels of online, handheld and commitment offices, so that taxpayers and payers can not only enjoy policy dividends, but also increase the convenience of handling.
In terms of fine services, we will work with relevant departments to carry out special activities for individual industrial and commercial households and service season activities for small and medium-sized enterprises, so as to fully support small and medium-sized enterprises to solve problems and develop steadily.
In terms of streamlining the process, there are 12 tax certification items closely related to the vital interests of the public, which are subject to the notification and commitment system......
Yang Yanying, a professor at the School of Management, University of Finance and Economics, believes that the State Administration of Taxation has launched a series of new measures in batches to further facilitate tax handling for the people, and timely respond to the reasonable demands of business entities, which will help enterprises focus on business and promote development, and continuously promote the transformation and upgrading of small and medium-sized enterprises and high-quality development.
Hot word seven: "tax road".
"Tax Road" is a new word.
The year 2023 marks the 10th anniversary of the Belt and Road Initiative. Over the past decade, China's tax authorities have comprehensively served the national strategy, carried out in-depth international tax cooperation, deeply integrated into international tax governance, and actively served high-level opening-up and high-quality Belt and Road cooperation with a broader international perspective. The Belt and Road Tax Administration Cooperation Initiative, launched in 2019, has successfully opened a new era of tax cooperation among Belt and Road countries (regions) and contributed China's tax wisdom to promoting global tax co-governance.
On the basis of comprehensively reviewing the achievements of the international tax service reform in the past ten years, in 2023, the State Administration of Taxation will further improve and innovate, focusing on serving the whole life cycle of cross-border investment, and create a high-level service brand "Tax Road".
Although the term "tax road" is very new, the content has been rich, and can be summarized as "one, two, three, four".
One refers to a service matrix, that is, the service matrix composed of the "Tax Road" service brand and the international tax service platform with the characteristics of its local tax departments.
The second refers to the two-level service team, that is, the grassroots service team composed of local tax departments and the expert team composed of the State Administration of Taxation.
The three refers to three service mechanisms, including the cross-border taxpayer communication mechanism, the tax policy service mechanism and the tax-related claim resolution mechanism.
The four knowledge products that serve cross-border investors are the country-by-country (regional) investment tax guide, the "going out" tax guide, the overseas tax case database and the FAQ for cross-border taxpayers and payers.
At present, the provincial-level tax departments have successively released the "Tax Road" cross-border tax service sub-brand, combined with local conditions to launch special service measures, promote the realization of cross-border investment information, policy and service, provide a full range of tax support and high-quality services for "going out" and "bringing in" enterprises, and continue to promote the construction of a "Belt and Road" tax-friendly environment.
Hot word eight: crack down on tax-related crimes
In 2023, the tax department will be normalized and regularized**There are more than 200 typical cases of tax-related violations.
Over the past year, the tax department has continued to resolutely implement the first-class decision-making and deployment, continued to increase tax supervision, focused on high-risk key industries and tax-related violations and crimes in key areas, insisted on striking hard and cracking down on them as soon as they appeared, and continued to ** typical cases of tax evasion in key areas, key industries and key groups such as gas stations, tax-related intermediaries, performing arts stars and online anchors, and effectively played the warning and educational role of "investigating and dealing with one and deterring one".
While severely cracking down on tax-related illegal acts, the taxation departments have persisted in turning the blade inward, seriously carried out double investigations in one case, and severely punished tax personnel who were derelict in their duties and responsibilities in cases of tax evasion and fraud, especially those who colluded with internal and external parties and engaged in cheating in violation of discipline and law.
In 2023, the people's courts will join the working mechanism for joint crackdown on tax-related violations and crimes, further expanding the breadth and depth of departmental cooperation under the joint crackdown mechanism. So far, the seven departments of taxation, public security, procuratorate, court, customs, banking, and foreign exchange have built a new pattern of cracking down on the crime of false tax fraud in the whole chain from administrative law enforcement to criminal justice.
* Bai Yanfeng, a professor at the School of Finance and Taxation of the University of Finance and Economics, said that the tax department's continuous typical cases of tax-related violations show the country's firm determination and consistent attitude to crack down on tax-related violations and crimes strictly and quickly, and the joint crackdown on tax-related crimes by seven departments shows that China's tax supervision has reached a new level in terms of coordinated linkage, data empowerment, precise crackdown, and promotion of governance.
2024 is the 75th anniversary of the founding of the People's Republic of China and a key year for the implementation of the 14th Five-Year Plan. There is reason to believe that the tax "expression" in 2024 will be more vivid and colorful.
*: China Tax News Author: Li Chuancui, reporter of this newspaper.