Due to the great diversity of tax systems and tax management methods in various countries, how to understand, adapt and effectively use them has become a common problem faced by many "going global" enterprises. This year, the tax department focused on serving the whole life cycle of cross-border investment, and launched the "Tax Road" service brand to provide more refined, professional and personalized services for "going global" enterprises. The "tax road" is opened, and the heart of enterprises to "go out" is more determined.
With more "amulets".
Tax treaties are often described as the "talisman" of "going global" enterprises. As an important legal basis for international tax administration, tax treaties help eliminate the problem of double taxation faced by taxpayers with cross-border operations, improve tax certainty, promote tax-related dispute resolution, and play an important role in promoting cross-border **, technology, capital and personnel exchanges.
On October 17 this year, China signed a tax treaty with Senegal and Cameroon in Beijing to further deepen tax cooperation among the "Belt and Road" countries. So far, the coverage of China's tax treaty network has increased to 114 countries and regions, basically covering the main destinations of China's overseas investment and the main countries and regions for investment in China.
In addition to tax treaties, the "Country (Regional) Investment Tax Guide", which systematically introduces the basic business environment and current tax systems of each country, also provides guidance for "going global" enterprises. "In the process of enterprises 'going global', the complex tax systems and rapidly changing policies and rules of various countries have brought uncertain overseas tax risks to the development of enterprises. Meng Yuying, director of the International Taxation Department of the State Administration of Taxation, introduced that in order to help enterprises timely and comprehensively understand the latest tax policies of the "Belt and Road" countries, respond to and prevent risks in advance, the State Administration of Taxation began to compile and release the "Country (Regional) Investment Tax Guide" since 2015 to help "going out" taxpayers understand the basic business environment of the host country, the current tax system, etc., so that "going out" enterprises go further.
After 10 years of hard work, the number of "Country (Regional) Investment Tax Guidelines" issued by China's tax authorities has increased from 3 to 105, basically covering the major countries (regions) of the Belt and Road Initiative and other major overseas investment destinations of China, and has become a distinctive business card of China's outbound investment tax services. As tax policies are constantly changing, the tax department regularly updates and maintains the published guidelines while the number of guidelines continues to increase. Starting from 2022, the update frequency will be increased from once every two years to every year, so that enterprises can keep abreast of the latest tax policies of investment destinations in a more timely manner. "We have further optimized and improved the tax guide template, interpreting it from six dimensions: the basic overview of the country (region), the investment environment, the tax system, tax collection and management, tax disputes and investment risks, so as to make the tax guide more professional, practical and readable. Meng Yuying said.
With the continuous enrichment of the tax guide, more and more "going out" enterprises have compiled country manuals based on the tax guide, forming their own policy toolkit to further improve the convenience of foreign investment. The tax guide has gradually become a reference book for "going global" enterprises and a reference book for experts and scholars. "The tax department has customized a tax policy guide for us, which is practical and eliminates our worries about 'going global'. The financial director of Shidanu Group said.
Service packs" are constantly being upgraded.
Recently, representatives of 27 Chinese-funded enterprises that have invested or operated in Africa participated in a lecture in Beijing with high "gold content". At the meeting, the relevant responsible comrades of the International Taxation Department of the State Administration of Taxation explained in detail the role, main provisions and specific application requirements of tax treaties, and introduced the situation of China and African countries in the past 10 years. At the same time, the common tax-related risks of "going global" enterprises are summarized through actual cases, and practical suggestions are put forward for enterprises to make good use of tax treaties to resolve cross-border tax-related disputes.
The lecture was sponsored by the International Taxation Department of the State Administration of Taxation and the Tax Publicity Center. Zhou Huaishi, deputy director of the International Taxation Department of the State Administration of Taxation, said that since the State Administration of Taxation released the "Tax Road" service brand in October this year, the tax department has adhered to the guidance of taxpayers' needs and continuously innovated measures to provide cross-border taxpayers with more high-quality, efficient and convenient international tax services. The launch of this seminar is a specific action to help enterprises "go global" through cross-border investment "policy pass" in accordance with the brand positioning of "tax road pass".
It is understood that the main content of the "Tax Road" service brand can be summarized as "one, two, three, four". The first 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 authorities. The second refers to the two-level service team, that is, the grassroots service team composed of local tax authorities and the expert team composed of the State Administration of Taxation. The third refers to three service mechanisms, including a cross-border taxpayer communication mechanism, a tax policy service mechanism and a tax-related appeal resolution mechanism. Fourth, it refers to the four knowledge products that serve cross-border investors, namely the country-specific (regional) investment tax guide, the "going out" tax guide, the overseas tax case database and the FAQ for cross-border taxpayers and payers.
The reporter learned from the tax departments in many places that under the unified deployment of the State Administration of Taxation, the "Tax Road" service is constantly being practical and excellent, escorting enterprises to "go global". For example, the Beijing tax department has launched the "Tax Road" Beijing service package, the first batch of services includes six contents: analysis of the country-by-country report, the "Tax Guide for Taxpayers of Beijing "Going Global", the self-test form of tax risk assessment of overseas investment of "going out" enterprises, the annual report on China's advance pricing arrangement, the promotion materials of tax treaties, and the "Memorandum on the Reform of Optimizing the Tax and Business Environment in the Capital". "The service package can be understood as a collection of the latest service products, which contains both common policy knowledge and personalized service measures, covering all aspects of the company's 'going out' tax services. Liu Hao, chief economist of the Beijing Municipal Taxation Bureau, introduced.
Based on the local industrial advantages and regional positioning, the Fujian tax department has launched 20 measures, including the establishment of a list of key cross-border service recipients, to carry out full life cycle services and personalized services at different levels and categories. Chongqing's tax authorities have implemented a number of actions, such as the integration of tax governance on the open platform, the benchmarking of the tax business environment, the special service of tax escort, the direct access to tax incentives for cross-border transactions, and the empowerment and efficiency of international coordination, to promote Chongqing's comprehensive opening up.
The Shanghai tax department gives full play to the role of the 12366 Shanghai (International) Tax Service Center to provide online services such as intelligent consultation, manual service, and visual Q&A. As of the end of the third quarter of this year, a total of 28 manual consulting services have been provided40,000 times, with a satisfaction rate of nearly 100%. The Ningbo tax department has set up a special team to tailor the "Going Global" Tax Guide with full-link, personalized and accurate services, to explain the local investment policies in detail for overseas enterprises and help them explore overseas markets.
The continuous improvement of the service has been recognized by more enterprises. "In cross-border operations, it is difficult to manage due to the wide variety of tax systems in different countries. The relevant person in charge of the financial department of China Huadian Group said that the "tax road" service package is like a timely rain, providing important support for the cross-border operation of "going out" enterprises, and truly realizing "information pass", "policy pass" and "service pass". The relevant person in charge of the 11th construction of China Chemical Engineering said that the development of overseas markets is facing many uncertainties, and the service team of the tax department will follow up the whole process, sort out the tax-related guidelines for overseas investment in advance, and provide personalized consultation and guidance and solutions for major and complex tax-related matters one-on-one, so that enterprises can have more confidence in doing a good job in overseas projects.
The "chain of work" is constantly innovating.
In order to make the service more accurate and efficient, local tax authorities have taken the opportunity of building the "Tax Road" service brand to further innovate the working mechanism, strengthen coordination and linkage, and promote cross-border tax services to better meet the actual needs of enterprises and the development of local industries.
For example, Jiangsu recently released the cross-border tax service brand "Tax Lutong Sufuda", starting from the aspects of "one enterprise and one member", "one household and one file", "one enterprise and one strategy", "one circle and one community" and "one network and one platform", focusing on providing guidance and assistance for cross-border investment enterprises in terms of country investment, tax guidelines, case reference, problem solving, etc., and creating a better tax business environment for cross-border investment enterprises in the province through cross-departmental, cross-business and cross-system tax business support.
The Henan taxation department has built a service brand of "Tax Road Communication, Yutong Bafang", promoted the construction of a departmental collaborative service platform, regularly exchanged information and data of "going out" enterprises, and realized joint development consultation, resource sharing, training and expert sharing. At the same time, through the electronic tax bureau, the province's key "going out" enterprises involved in the key international tax hot issues, accurate push, timely response to the demands of enterprises.
In the process of building the service brand of "Tax Road to Northern Xinjiang", the tax department of Inner Mongolia has set up tax information research laboratories in Russia, Mongolia, the Czech Republic and Slovakia to carry out special research on the tax policies, collection and management characteristics, tax payment services and tax incentives of the above-mentioned countries, and regularly collect, sort, compile and print the "Omenjes Country Tax News", and continue to update the tax guidelines for Chinese residents to invest in the above-mentioned countries, so as to help enterprises reduce the cost of tax compliance and the risk of double taxation.
Export tax rebates have also opened the "accelerated" mode. Relying on the new mechanism of supervision of export tax rebate services, the Sichuan tax department has comprehensively improved the convenience of tax rebate and helped export enterprises to "sail to sea". "We applied for export tax rebates online, and the tax rebates arrived quickly, and the capital turnover efficiency was very high. Sichuan Yibin Kaiyi Automobile *** financial staff said.
The Hunan tax department further simplified the process, streamlined the information, promoted the whole process of electronic reminders, electronic declarations, electronic returns, electronic invoicing, electronic filing, the implementation of export tax rebate invoices and export declaration form information "no need to fill in", to achieve the export enterprises to declare the customs declaration data and invoice information data automatic synchronization, intelligent distribution.
The connection of tax and insurance has also created a "safe haven" for many foreign trade enterprises. The Guangdong tax department has increased the service support of "export tax rebate + credit insurance" for export enterprises, adopted the "online + offline" method, pushed relevant policy guidelines to export enterprises in a timely manner, and guided export enterprises to apply for export credit insurance policy policies. In August this year, Zhuhai Jinpin Entrepreneurship Sharing Platform Technology received a compensation of more than 4.2 million US dollars from Sinosure. In accordance with the provisions that the export credit insurance money obtained by foreign trade enterprises can be processed for tax refund as foreign exchange receipts, the Zhuhai Municipal Taxation Department immediately started the relevant procedures and quickly handled the tax refund of nearly 3.8 million yuan for the gold company. "The timely arrival of tax rebates has supplemented the working capital of the enterprise and added impetus to the production and operation of the enterprise. The relevant person in charge of the company said.
Experts believe that the continuous optimization of cross-border investment tax services not only provides practical help and convenience for enterprises, but also further promotes the improvement of tax governance capabilities, and makes greater contributions to the high-level opening up of services and the promotion of economic recovery. (Reporter Dong Bijuan).
*:Economy**.