Notice of the State Taxation Administration on Successively Launching the Second Group of Measures for the "Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs" in 2023

Document Number: No. 13 [2023] of the State Taxation Administration

Issuing Authority: State Taxation Administration

Date of Issuance: 2023-02-20

Status: Full text is valid

The offices of the State Taxation Administration ("STA") in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local special commissioner's offices of the STA; and all entities of the STA.

To deeply study and implement the spirit of the 20th CPC National Congress, conscientiously implement the arrangements of the Central Economic Work Conference, in accordance with the arrangements of the "Opinions of the State Taxation Administration on Conducting the “Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs” in 2023" (No. 1 [2023] of the State Taxation Administration), the STA has launched the second batch of 25 successive measures for facilitating citizens' payment of taxes, taking into account the new needs of taxpayers and fee payers, and for continuing to contribute to stimulating the vitality of market entities, maintaining a fair tax environment under the rule of law, and promoting high-quality development. The notice are hereby as follows:

I. Improvement in the quality of responding to demands. Adhere to and develop the "Maple Bridge Experience" in the new era, set up mediation rooms and special teams, smooth the channels for the expression of taxpayers' demands and protection of their rights and interests, give full play to the role of mediation, and promote the resolution of tax disputes at the grassroots level and in the bud. Continuously play the role of complaint analysis and improvement mechanism of tax payment service to further optimize the tax payment service. Focus on the needs of taxpayers and fee payers in accordance with the concept of "data + rules", carry out more targeted preferential tax policies through various channels, and continuously improve the quality and efficiency of accurate policy delivery. Further optimize the functions of the natural person tax management system, such as prompting and reminding, to provide precise guidance services for natural person taxpayers. Carry out user experience evaluation of the natural person tax management system, improve the relevant tax handling functions and enhance the tax handling experience of natural persons.

II. Improvement in the efficiency of policy implementation. Optimize and improve the tax policies and regulations library at the official website of the STA to further facilitate the public to inquire and know about tax policies. Further strengthen the promotion of tax policies through mass media, widely carry out policy interpretation through newspapers, websites, news networks, handheld client, WeChat and Microblog, newspaper reading screen and smart screen, strengthen the timeliness and accuracy of policy delivery, and promote market subjects to know the policies, operate and enjoy them. Produce illustrations, animation, short videos and other public-friendly new media interpretation products in a timely manner grounded on the newly introduced tax policy interpretation, operation guide, etc. Organize network solitaire activities by relying on WeChat, Microblog, Tik Tok and other platforms to enhance the policy awareness and delivery rate. With the help of online channels, push industrial tax policies to large enterprises in time, and carry out policy publicity to help large enterprises apply the policies accurately. Carry out the "Tax Youth Volunteer Action to Help Enterprises and Benefit the People", and organize tax youth to provide more detailed and warmer services to taxpayers and fee payers by way of volunteer services, so as to promote more accurate and effective implementation of various tax policies.

III. Improvement in the grade of fine services. Promote relevant regions to further standardize the benchmarks of tax administrative penalties covering the categories such as the declaration, invoice, registration, accounts and certificates, collection and inspection, strengthen regional law enforcement synergy, promote the integration of tax collection administration and service, and better serve the national strategy of coordinated regional development. Grasp the implementation of the first batch of tax-related reform initiatives in the business environment innovation pilot replicated and promoted nationwide to stimulate the vitality of market players and serve high-quality development. In conjunction with the promotion of digital electronic invoices and the construction of the new electronic tax administrations, boost online interactive services between the tax collectors and the taxpayers to further enhance service quality and efficiency. In accordance with the deployment of relevant departments of the State Council, organize and carry out the service month activities on the theme of assisting the development of small and medium-sized enterprises to better serve small and micro market players. Deepen the pilot of direct data connection of “bank-tax interaction” between taxation and banking and insurance regulatory departments, and help small and micro enterprises alleviate the problem of difficult and expensive financing more securely and efficiently.

IV. Improvement in the speed of intelligent tax processing. Continue to implement "one-stop online services" for social insurance administration and payment businesses by relying on local government service platforms. Further optimize the functions of the taxation side of the natural person tax management system, continuously improve the level of digitization and intelligence, and enhance the convenience of tax handling for natural person taxpayers. Further expand the results of the national cross-province electronic tax payment promotion, and promote more commercial banks to optimize and improve the system functions in conjunction with the national treasury department to support cross-province fund clearing, so as to provide more convenient tax payment methods for taxpayers operating across provinces and realize cross-province tax payment without leaving home.

V. Improvement in the level of streamlined processes. Optimize the stamp duty declaration through electronic tax administrations, explore the realization of "one-key zero declaration", and optimize taxpayers' tax declaration experience. Simplify the process of stamp duty declaration, and explore the implementation of combined declaration for taxable contracts of the same tax items in the banking, insurance and tobacco industries and reserve them for future reference. Promote the piloting of guidelines for payment of non-tax revenues from land concessions and electricity and energy in some provincial bureaus, and gradually extend them after revision and improvement in due course, so as to provide convenient, efficient and standardized payment services for fee payers. Promote the pilot work of the occupational injury protection system, optimize the collection administration process, and improve the payment service. Increase the functions of the system related to the final statement and payment of non-tax revenues from electricity and energy, so as to facilitate the online final statement and payment of fee payers.

VI. Improvement in the standardization of law enforcement. Apply non-compulsory law enforcement methods such as persuasion and education, prompting and reminding to some business matters in areas such as general taxpayer registration, promote changes in the concept and means of tax law enforcement, enhance the level of strict, standardized, fair and civilized law enforcement, and safeguard the legitimate rights and interests of taxpayers and fee payers. Strengthen the dynamic management of information of major tax law-breaking subjects, actively carry out credit repair work, and guide the standardized and healthy development of market players.

Tax authorities at all levels should effectively strengthen organizational leadership, focus on the most pressing difficulties and problems that are of great concern to taxpayers and fee payers, combine the actual work to grasp the implementation of measures for facilitating citizens' payment of taxes, promote the timely and effective implementation of measures to ensure that the " Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs", which was carried out for the 10th consecutive year, has started to gain momentum and continues to deepen, continuously enhancing taxpayers and fee payers' sense of access and satisfaction.

Annex: The Schedule of the Work Tasks of the Second Batch of Successive Measures for the "Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs" in 2023

State Taxation Administration

February 20, 2023