STA: Notice of the Third Batch of “Spring Breeze Action” Measures on the Implementation of Preferential Tax and Fee Policies

File No. S.Z.N.F.H. (2023) No.38

Issued by: State Taxation Administration

Issued on April 4, 2023

To the Tax Service, State Taxation Administration (STA) of provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status, each special representative office and each unit of the STA:

In order to deeply study and implement the spirit of the 20th National Congress of the Communist Party of China, conscientiously implement the arrangements of the Central Economic Work Conference, the National People’s Congress, the Chinese People’s Political Consultative Conference and the Executive Meeting of the State Council, and fully implement and optimize preferential tax and fee policies, the STA launches the third batch of 20 measures of the “Spring Breeze Action”. These measures aim to ensure the timely, accurate, and stable implementation of all tax and fee policies, boost market confidence, stabilize market expectations, promote overall economic improvement, and actively contribute to high-quality development. The notice is as follow.

I. Policy Implementation Shall be Accelerated

1. Bolster and standardize the working mechanism of tax and fee policies, constantly release relevant policy guidelines for the immediate response principle, improve the certainty and consistency of tax and fee policies, and guarantee the implementation of all tax and fee policies.

2. Systematically sort out all preferential tax and fee policies, formulate a concise and clear list of thematic policies, and make great efforts to push suitable preferential tax and fee policies to taxpayers and payers according to the applicable entities.

3. Leverage news and online media to advance policy promotion, carry out targeted publicity and guidance, and help taxpayers and payers accurately understand and timely apply various preferential tax and fee policies on the occasion of the 32nd National Tax Awareness Month activities.

4. Conduct a follow-up evaluation of each preferential tax or fee policy introduced this year to deeply analyze the effectiveness of policy implementation, identify problems promptly, and propose optimization and improvement suggestions.

5. Improve the satisfaction of taxpayers and payers by deepening the push of bonus accounts about tax and fee cuts, further expanding the push scope, optimizing the push mode, enhancing the information verification of bonus accounts, and increasing push channels.

II. Key Services Shall be Elevated

6. Seriously implement the Regulations on Promotion of the Development of Individual Industrial and Commercial Households, strengthen information sharing, and further optimize the change process of individual industrial and commercial households to fully unleash the dividends of preferential tax and fee policies for individual industrial and commercial households.

7. Organize taxation departments to carry out monthly service activities for industrial and commercial households nationwide, take targeted measures to help them understand policies and related processes and enjoy policy benefits, and continue to solve difficulties and optimize the business environment for them.

8. Collaborate with the All-China Federation of Industry and Commerce to carry out the “Spring Rain Nourishing Seedlings” special action to ensure that all preferential tax and fee policies and innovative service measures can benefit small and micro-sized enterprises timely and continue to support their flourishing.

9. Ensure that the average processing time for normal export tax refunds (exemptions) for category I and II export enterprises in 2023 is maintained within 3 working days to further stimulate the vitality of export enterprises and support the stable development of foreign trade.

10. Develop policy guidelines for the additional deduction of R&D expenses, and combine the enjoyment of preferential policies to carry out comprehensive publicity and guidance to help enterprises fully enjoy policy dividends and increase R&D investment.

III. Response to Demands Shall be Improved

11. Conduct a wide range of investigation and research through standardization and collection of suggestions, comprehensively collect, promptly study and handle, problems, difficulties, and demands of taxpayers and payers in enjoying policies, and provide feedback, promote more effective policy implementation, and fully ensure that taxpayers and payers fully enjoy policy dividends.

12. Deepen the application of taxation big data, identify the potential demands of taxpayers and payers in preferential tax and fee policies and handling services, explore and implement personalized and collective push and tax credit reminders, help taxpayers timely prevent the risk of dishonesty, correct dishonesty, and promote the deference of tax law.

IV. Convenient Formalities Shall be Enhanced

13. Continue to pursue the cut certification to create a convenience reform initiative, deeply implement the system of informing and promising tax certification matters, and provide convenience for taxpayers to declare tax preferential policies.

14. Continuously optimize the functions of electronic tax bureaus, enrich application scenarios, promote the application of tax incentives such as halving income tax collection for individual industrial and commercial households and small and low-profit enterprises, achieve automatic calculation of tax reductions and exemptions by information systems, and automatic pre-filling of declaration forms, improve the satisfaction of taxpayers and payers, and ensure the stable implementation of tax incentives.

15. Exempt the employment guarantee fund for the disabled of enterprises with less than 30 employees automatically and ensure the comprehensive implementation of the preferential policy.

16. Proactively remind the payers who meet the preferential policy related to the employment guarantee fund for the disabled and promptly refund the first quarter’s paid-in contributions for them to ensure that the preferential policy is implemented effectively.

17. Actively carry out the tracing of preferential tax policies of urban land use for bulk commodity storage facilities of logistics enterprises that enjoy tax refunds and offsets; form a taxpayer list of tax refunds and offsets in areas where the tax urban land use is declared monthly, push the pre-filling application form of tax refund and offsets and accelerate tax refund and offset review to improve tax refund and offset efficiency.

18. Further expand online services for real estate registration taxes and fees, utilize tax Apps and WeChat mini programs to provide taxpayers with richer mobile services to better meet their personalized demands; strengthen the sharing of real estate registration tax and fee information among relevant departments to enhance the efficiency of processing.

V. Law Enforcement Shall be More Standardized

19. Standardize and promote professional tax service institutions to provide personalized services to taxpayers and payers in accordance with market-oriented principles to help them quickly enjoy policy dividends in accordance with laws and regulations; strictly punish unscrupulous tax intermediaries who instigate and mislead taxpayers and payers to violate the tax law, prevent their credit damage, and maintain national tax security.

20. Further the promotion of electronic tax documents and gradually reduce the types of paper documents that require the signature of taxpayers to ease their burden.

Tax departments at all levels should further enhance their sense of responsibility and urgency, strengthen logical thinking and scientific planning, carry out innovative work according to local conditions, ensure the effectiveness of optimized tax and fee cut policies, make efforts to solve practical problems for taxpayers and payers, help business entities tide over difficulties, reduce burdens and increase efficiency, and effectively promote the implementation of the decisions and deployments of the Communist Party of China Central Committee and the State Council.

State Taxation Administration

April 4, 2023