On February 20, the State Administration of Taxation officially launched a comprehensive implementation of the pilot reform of business tax to VAT supervision, Shanxi and other 10 provinces (regions, municipalities), the National tax Bureau, the local tax bureau to comprehensively promote the pilot reform of business tax to carry out four aspects of the "convenient tax spring breeze action" supervision, in order to timely understand the implementation of key work around the situation, grasp the implementation of the problems, difficulties and suggestions. Correct the deviation, improve the measures, and promote the smooth progress of various tax work.

 

In 2016, tax departments at all levels implemented the pilot of replacing business tax with value-added tax in an all-round way, carried forward the spirit of craftsmanship, insisted on being strict from reality to detail, and worked together to win the battles of key periods of reform such as "issuing good votes", "reporting good taxes", "analyzing well" and "improving well" to ensure the smooth implementation and smooth progress of the reform. In-depth implementation of the "convenient tax spring breeze action", focusing on solving the "pain points", "blocking points" and "difficult" problems in taxpayer tax handling, local tax departments have introduced 31 8,336 specific measures to facilitate tax handling, and continue to enhance taxpayers' "sense of gain". However, there are still problems in individual units that are not in place, which affects the implementation of the work.

 

The inspection is more targeted, open and incentive, and is closely focused on the requirements of the National Tax Work Conference. In terms of replacing business tax with value-added tax, the focus is on the implementation and improvement of policies, the optimization and deficiency of services, the effectiveness and loopholes of management, the "blocking points" and "pain points" of taxpayers, and opinions and suggestions. In carrying out the "Spring breeze Action for the convenience of the people to do tax", the focus is on the supervision of the results and problems achieved in the 2016 spring breeze action, the new deployment and work progress in 2017. The inspection is divided into three stages: preparation, field inspection, summary and rectification. From February 20 to 27 for the field inspection stage, the inspection teams will take various forms such as listening to the introduction, holding a symposium of tax officials, consulting information, holding a taxpayer symposium, visiting taxpayers, secretly visiting the tax service hall, dealing with relevant emails and phone calls, and on-site inspection of city and county tax authorities to fully understand the real situation, find problems and in-depth analysis of specific reasons. The inspection team is composed of nearly 120 tax personnel from 25 provincial (autonomous regions, municipalities) tax bureaus and business departments of the State Administration of Taxation. According to their respective business expertise, they are divided into 10 inspection teams corresponding to the 10 provincial (autonomous regions, municipalities) National Tax bureaus and local tax bureaus, and organize in-depth inspections in accordance with the supervision requirements of the State Administration.

 

In recent years, the State Administration of Taxation has improved the working mechanism of implementation on the whole, paid close attention to implementation with strict standards and practical measures, and effectively promoted the implementation of various decisions and deployments, and supervision has become an important starting point for tax departments to pay close attention to implementation. The State Administration of Taxation has specially established a database of inspectors, continued to increase the intensity and depth of supervision, closely focused on the supervision, repeated supervision, innovative methods of supervision, and real iron-face supervision. In 2016, the State Administration of Taxation carried out 19 inspections focusing on replacing business tax with value-added tax, the implementation of preferential tax policies for mass entrepreneurship and innovation, and the reform of the tax collection and administration system, achieving full coverage of the national tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central government and cities separately listed in the plan, and ensuring the implementation of all tax reforms. At present, all the problems found in the inspection have been rectified in place, and the relevant units and responsible persons have been held accountable in accordance with regulations. The inspection has effectively promoted the deployment and implementation of major tax policies and priorities.

 

It is worth noting that the supervision in accordance with the principle of "encouraging action, eliminating inaction, and strengthening positive incentives", vigorously promote the supervision and incentive work, and pay more attention to the use of results. For those taxpayers whose tax burden has decreased significantly since the pilot of replacing business tax with VAT has been fully implemented, the inspection team will summarize the successful experience and practices of local tax authorities in policy implementation; Where the tax burden rises and there are problems in the implementation of policies, timely urge and guide them to formulate countermeasures and take effective measures to improve their work. The new experience, new practices, and new achievements that can be replicated will be promoted by tax authorities across the country, so as to promote the policy of replacing business tax with value-added tax to achieve better results, and promote tax work to a new level.